LLM in Tax LawHome » University Courses »
Faculty Website: Faculty of Law
Department: Department of Mercantile Law
Programme Level: Postgraduate
Programme Name: LLM in Tax Law
Programme Code: M4051Q
Medium of Facilitation: part-time
NQF Level: 9
NQF Credits: 180
Tax laws have become increasingly complex in the last century. More and more anti-avoidance measures have recently been introduced to curb the effectiveness of tax avoidance structures, thus increasing the volumes of tax provisions applicable to day-to-day commercial transactions. The Master’s in Tax Law is a structured qualification intended to provide candidates with an in-depth understanding of the tax core as well as developing tax laws in South Africa and in the international community.
Classes or seminars in the taught modules are presented in the evenings on weekdays from 18h00 to 20h00 (one seminar per week per module).
The minimum entry requirement is an LLB degree (or equivalent qualification) at NQF Level 7 or 8 and a minimum number of credits of 624. Candidates for admission to Master’s degrees in general need to have obtained their previous degree with an average mark of at least 65%.
Students may be selected for entry to the qualification. This selection will be based on one or more objectively justifiable and appropriate criteria. Such criteria may include the academic merit of an applicant, the relevant practical experience of an applicant and the number of students who can be effectively accommodated in a programme or module having regard to the high level of personal interaction required between Master’s students and supervisors/study leaders.