AM2FA

The ‘Tax Law’ Master's degree (specialising in ‘Applied Taxation’) offered by the Faculty of Law at Université Paris-Est Créteil is designed to provide students with general and professional training in tax law and practice. This is a unique course in France, based on teaching that perfectly combines theoretical aspects and practical issues.
 
The internationalisation of the ‘Tax Law’ Master's programme has led to a growing number of courses devoted to European and international taxation (some of which are taught in English), as part of an original two-year curriculum: the first year of the Masters is devoted to domestic tax law (corporate taxation, personal taxation, tax procedures, corporate accounting, taxation and freedoms, local and environmental taxation, e-taxation, financial taxation); and the second year of the Masters is devoted to international and European tax law (European taxation, French international tax law, international tax treaties, comparative tax law, international accounting standards, as well as ten in-depth modules). At the end of this course, students who have completed it benefit from comprehensive training, which is particularly appreciated by the law firms and companies that employ them.

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True to its tradition and reputation for excellence, the Master's in Tax Law draws on a prestigious and diverse teaching staff. Courses and seminars are taught by experienced and renowned academics and practitioners, including, of course, professors and lecturers from the law faculties, but also a member of the Conseil d'Etat with the status of Associate Professor, the financial director of a major international group with the status of Associate Professor, lawyers from a variety of renowned firms, and officials from the tax authorities and international organisations. Internationally renowned foreign professors also teach comparative taxation courses.

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The degree is divided into four semesters, each of which is worth 30 ECTS. The academic training provided is designed to forge excellent generalists and give students a grounding in tax law and practice in all areas of taxation. This explains why two types of course are taught in the first year of the Master's programme (national taxation): courses covering the general issues that all tax specialists need to know (corporate taxation and accounting, personal taxation, VAT); and courses covering more specific issues (tax procedures, taxation and freedoms, local and environmental taxation, financial taxation, e-taxation, wealth taxation and transfer duties). In the second year of the Master's programme (European and international taxation), students receive general training in the first semester (European tax law, French international tax law, international tax treaties, comparative tax law, international accounting standards). In the second semester, ten in-depth modules are then offered: each module corresponds to 12 hours, spread over one week (the first three hours are taught by a teacher-researcher, who presents the general problems and the main issues; the next 6 hours are taught by a practitioner; the last three hours are taught by a teacher-researcher to produce a summary and practical exercises).

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In addition to these courses, original professional integration modules are offered, with the support of the degree's partners. Students can also take part in international tax moot courts, write articles for publication in national or international journals, and organise the annual conference.
 
During the second year of the Master's programme, students are required to write a dissertation. At the end of the second semester of the second year, they are required to complete an internship of at least three months, which leads to the writing of an internship report. This contact with professional life is facilitated by the courses that students have already taken. It enables students to be quickly integrated into the world of work.
 
This professional integration is facilitated by the great confidence that tax professionals place in the Master's programme. Numerous internships and job offers are made to the Master's programme, and partnerships have been forged with major law firms and the Revue de Droit Fiscal. 

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The association of students and former students of the Master's degree (Association du Master 2 Fiscalité Appliquée) also contributes to the professional integration of students and to maintaining links between the different years. The AM2FA also organises an annual conference. The Master's in Tax Law at Université Paris-Est Créteil is supported by a dynamic research centre: the Marchés, Institutions, Libertés research team. This research centre is located in modern premises and offers students a very pleasant working environment. In particular, students have access to the centre's library - which is constantly being updated with new French and foreign works - and to the French and international reference journals to which it subscribes, as well as to its digital resources and IT facilities.

 

​At the end of their studies, students are in a position to embark on any career related to tax law and taxation, whether as a lawyer, in-house tax specialist, chartered accountant or tax official. The emphasis placed on international and European tax law and comparative taxation enables them to envisage an international career. In addition, although the ‘Applied Taxation’ speciality is essentially aimed at the professional world, students can extend their university studies beyond the Master's level by, for example, writing a thesis under the supervision of one of the degree's professors.

 
 

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