The China-OECD LLM Programme on Taxation (COTP) was established through a co-operation among the Xiamen University (XMU), the State Taxation

Administration (STA) and the Ministry of Finance (MOF) of People’s Republic of China, and the Organisation for Economic Co-operation and Development (OECD).

The COTP is an advanced, English-taught, postgraduate programme on tax policy and administration and international tax matters. It aims to provide tax officials and professionals with upfront knowledge and rationale of international tax law, enable them to understand the frontier issues and development in international taxation, and equip them with the skills to apply the theories and knowledge to resolve both theoretical and practical international tax problems.