International Taxation
The postgraduate qualification options in Tax Law are for legal & tax professionals wanting to develop an in-depth understanding of the intricate and ever-changing regulatory framework for tax in South Africa.
Using International Taxation to bridge borders and optimise revenues
(please also check the UCT Tax Unit For Fiscal Research's site for additional information)
Mastering international taxation is key to effective navigation of the complexities of global commerce and finance. This specialised field focuses on understanding and applying tax laws across borders, ensuring compliance while optimising financial outcomes for governments, multinationals and individuals alike. By specialising in this field, professionals will gain the expertise to manage crossborder transactions efficiently, mitigate risks, and leverage tax incentives strategically to foster economic growth.
The International Taxation Programme is an interdisciplinary programme taught in partnership with UCT’s Faculty of Commerce. The programme offers the Master’s by way of LLM or MCom (coursework & dissertation) or as a Professional Master’s programme (new from 2025), which offers a coursework-only Master’s-level qualification.
The programme, across the different types of Master’s degrees, leverages UCT’s uncontested geographical advantage as a gateway for global engagement on fiscal matters between the developed and developing worlds. Importantly, the UCT International Taxation Master’s is an interdisciplinary programme based in legal and commercial science.
Career opportunities
As globalisation accelerates, the demand for skilled international tax professionals continues to rise, making this field very rewarding for those seeking to influence global financial landscapes. Graduates from the UCT International Taxation Master’s programme are sought after and have excellent career prospects, both in South Africa and elsewhere. The principled knowledge, analytical skill and ways of thinking gained from the programme are highly flexible in their application in a variety of career settings, including (amongst many) in advisory, law, accountancy, fiscal regulation, academia, and in-house expertise. Past graduates from the UCT International Taxation Masters occupy positions such as International Tax Advisor, Consultant, Manager, Lawyer, Tax Director, Director, Group Tax Manager and Senior Lecturer within international accounting firms, boutique specialist international tax practices, leading local and international law firms, multinational corporates, universities, and government agencies including revenue authorities and Ministries of Finance.
Programme structure
International Taxation Master’s LLM or MCom
This is a two-year programme. The courses in the first year are International Tax I and International Tax II. The coursework component combines these fields and is, therefore, the same for the MCom specialising in Taxation in the field of International Taxation and the LLM specialising in International Taxation. In the second year, students focus on the research component. At the start of Year 2, students need to make a choice whether they wish to complete a minor dissertation in law or commerce. Background and experience are important considerations in deciding which degree to pursue. Over the course of the two years, students have unrestricted access to the IBFD online research platform, the Kluwer International Tax Database, the International Tax Law Reports and an impressive array of resources from all UCT libraries.
LLM/MCom: 240 credits 4 courses @ 30 credits each, and a dissertation @ 120 credits
The Professional Master of Laws (LLM) in Tax Law specialising in International Taxation
This is a one-year, full-time professional qualification (180 credits), combining compulsory courses and research tasks that reflect real-world legal practice. Unlike traditional LLMs, this programme does not include a minor dissertation. Instead, the research tasks are practice-based, such as drafting tax opinions, writing reports, or participating in moot court assignments.
LLM: 180 credits
Who Should Apply?
The Professional Master of Laws specialising in International Taxation is ideal for:
- Recent LLB graduates seeking to specialise in international taxation
- Qualified CA(SA) professionals (Chartered Accountants) who wish to gain legal expertise in taxation
- Experienced professionals in the field of law or tax who wish to upskill and deepen their expertise
This programme is designed for those who wish to acquire advanced, practical legal skills and specialise in international taxation within a global context.
Application Process
Applications for the UCT International Tax Master’s programme are administered primarily through the Department of Finance & Tax in the Faculty of Commerce. The Faculty of Law will assist with the registration process for the professional master’s programme.
Admission Requirements
To apply for the LLM (Professional) in Tax Law specialising in International Taxation, candidates should typically meet one of the following criteria:
- LLB degree or an equivalent qualification
- Passed the Assessment of Professional Competence (APC) of the South African Institute of Chartered Accountants (SAICA) or an equivalent professional qualification
- Bachelor of Commerce (Hons) in Taxation, or another relevant qualification
- Alternatively, candidates with sufficient professional experience, demonstrated through a portfolio of academic and practical experience, may also apply.
Depending on the application, an entrance interview or examination may also be required.
Why Choose UCT’s Professional Master’s Programme in International Tax?
- Cutting-edge Curriculum: The programme is designed to provide specialised professional knowledge, preparing graduates for complex roles in international tax law.
- Global tax Faculty: Taught by leading academics and practitioners from South Africa and other countries, as supported by an academic cooperation with the International Bureau of Fiscal Documentation (IBFD).
- Practical Orientation: The research tasks are focused on real-world applications, allowing students to develop tangible skills for professional practice.
- One-Year Duration: The full-time programme can be completed in just one year, making it ideal for professionals seeking to advance their careers quickly.
- SAQA-Accredited: The Professional Master of Laws (LLM) degree is fully accredited by the South African Qualifications Authority (SAQA), ensuring that it meets the highest academic standards.