Master the Future of Global Law
LL.M. in International Business & Tax Law
The first 100% online, European-accredited LL.M. designed to forge the legal strategists that top multinationals and law firms are actively seeking.
About the Program: Higher Education, Reinvented.
GCAS College was born from a radical conviction: elite education should not be a privilege, but a right accessible to all. Founded in 2013 by Chancellor Creston Davis and a collective of over 100 world-renowned intellectuals, our mission is to provide the highest quality education, free from the burden of student debt.
We are co-owned by our faculty, staff, and graduates. This unique structure ensures our absolute priority remains our students' success. In partnership with leading institutions like Woolf, we offer fully EU-accredited degrees, guaranteeing global recognition.
100% Online & Flexible
Study from anywhere, on a schedule that fits your professional life.
Advance your career without pausing it. Our model respects your professional commitments, making an elite degree more accessible than ever.
Pragmatic & Hands-On
Learn by doing through real-world case studies and simulations.
You won't just learn theory. You will be ready for the job from day one with the practical, high-impact skills employers are searching for.
Exceptional Value
Gain a world-class, 90 ECTS accredited degree at a fraction of the traditional cost.
This is a smart investment in your future, providing an elite European degree without the crippling debt of traditional programs.
Elite Career Outcomes
Position yourself for high-impact roles as a Lawyer or Strategic Advisor.
We equip you with the rare skills needed for leadership roles in top law firms, MNEs, and policy-making bodies.
A Word From The Director
"The market no longer rewards lawyers who just know the law. It rewards strategists who know how to apply it."
I designed this LL.M. to be the program I wish I had: a direct bridge between academic theory and the high-value practical skills the world's top employers demand. We won't just discuss cases; we will simulate them. We won't just talk about strategy; we will build it. If you're ready to become an indispensable advisor, your place is with us.
Dr. Normann Latouche
Program Director
A Curriculum Built for Action
Our curriculum is a strategic journey. Each course is designed to equip you with directly applicable skills, from the foundations of international law to the frontiers of technology and finance.
Introduction to Legal Thought & Legal Theory
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The Challenge:
How do you translate legal knowledge into strategic advice for a CEO?
Your Learning:
Go beyond memorizing laws to master critical legal reasoning, teaching you *how* to think like an elite advisor.
Introduction to International Business Law
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The Challenge:
How do you draft a distribution contract that holds up in Dubai and New York? How do you choose between a subsidiary and a joint venture?
Your Learning:
Master the pillars of international business, from M&A to WTO agreements. Learn to draft and negotiate solid cross-border contracts that mitigate litigation risks.
Comparative Corporate Law & Governance
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The Challenge:
How should a board react to an activist investor or a financial scandal under EU vs. U.S. law?
Your Learning:
Analyze the governance frameworks of the US, EU, and emerging markets. Dissect real scandals like the Panama Papers to understand governance failures and how to prevent them.
Tax and Technology
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The Challenge:
How do you advise a client on the taxation of a DeFi protocol or the use of AI to anticipate a tax audit?
Your Learning:
Master the taxation of cryptocurrencies, blockchain, and AI. Understand how tax authorities now use Big Data to detect fraud.
Corporate Sustainability Due Diligence (CSDDD)
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The Challenge:
The new CSDDD directive creates liability across the entire supply chain. How can a client comply without crippling their operations?
Your Learning:
Become an expert in this transformative regulation, mastering its impact on contracts, liability, and risk management.
Corporate Social Responsibility & Tax Law
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The Challenge:
How do you defend a tax optimization strategy to ESG investors? Where is the line between aggressive tax planning and unethical conduct?
Your Learning:
Learn to build tax strategies that are not only legal, but also sustainable and defensible in the court of public opinion.
Transfer Pricing
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The Challenge:
How do you define and defend the price of a transaction between two subsidiaries of the same group to withstand scrutiny from tax authorities?
Your Learning:
Go beyond theory by learning to build the financial models that the Big Four use to defend pricing strategies. You will analyze landmark cases and participate in a mock dispute resolution.
VAT and Indirect Taxes
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The Challenge:
How can an e-commerce platform selling across all 27 EU member states manage its VAT compliance without getting buried in complexity?
Your Learning:
Gain a deep understanding of the EU VAT system, analyzing its impact on e-commerce, international trade, and digital services.
M&A and Corporate Restructuring
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The Challenge:
In a cross-border acquisition, how do you optimize IP tax benefits while retaining key talent under local labor laws?
Your Learning:
Step into the world of high-stakes deal-making, from due diligence to post-merger integration. You'll learn to manage the legal and tax aspects of transactions that transform companies.
Taxation of Financial Instruments
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The Challenge:
How do you design a new financial derivative to be tax-efficient across multiple jurisdictions like the US & UK?
Your Learning:
Understand the engine of the global economy by mastering the taxation of complex financial products—derivatives, bonds, structured notes.
Legal Writing and Advocacy
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The Challenge:
How do you summarize a complex legal issue into a one-page memo for a CEO? How do you draft an argument that persuades, not just informs?
Your Learning:
Transform your legal knowledge into influence. This course hones your ability to draft powerful arguments, clear client memos, and persuasive briefs.
Leadership & Personal Development
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The Challenge:
How do you lead a team through a high-stakes negotiation? How do you build trust with clients to become their go-to strategic advisor?
Your Learning:
Develop critical soft skills—negotiation, client management, and ethical leadership—to transform from a legal expert into a trusted advisor.
Capstone Project
Master's Dissertation
15 ECTSThis is your opportunity to become a recognized expert. You will undertake a significant piece of original research on a topic at the cutting edge of international business and tax law, producing a dissertation that serves as the ultimate showcase of your specialized knowledge.
Learning in Action: Welcome to the Real World
Theory is not enough. In this LL.M., you are not a student; you are a trainee advisor. You will be immersed in ultra-realistic simulations based on our professors' actual case files.
The Transfer Pricing Moot Court
The Scenario
You receive a case file: a tech multinational is under audit by a European tax authority over a €50 million adjustment related to its intellectual property.
Your Mission
Build a robust defense based on OECD guidelines and argue your case live against another student team before a faculty panel acting as an arbitration board.
The Outcome
Gain real-world advocacy skills and the confidence to handle high-stakes international tax disputes.
The Financial Modeling Workshop
The Scenario
A client needs to justify a 4% brand royalty fee paid to its Swiss parent company. The tax authorities are skeptical.
Your Mission
Using the same methodologies as the Big Four, you will build a robust financial justification model from scratch to prove the fee is at "arm's length."
The Outcome
Master a rare, highly-paid technical skill that is in constant demand by top advisory firms and multinational corporations.
The Simulated M&A Transaction
The Scenario
A European private equity fund wants to acquire a US FinTech startup with complex cross-border intellectual property and tax risks.
Your Mission
Act as in-house counsel and produce a concise strategic memo for the "Board of Directors," identifying the top 3 risks and proposing concrete structuring solutions.
The Outcome
Learn to think like a C-suite advisor: identify core issues, communicate them clearly, and propose actionable, business-oriented solutions.
The CSDDD Crisis Simulation
The Scenario
A key supplier in Southeast Asia is accused of labor violations, putting your client in direct breach of the new CSDDD rules.
Your Mission
Draft an emergency response plan for the board, balancing legal liability, supply chain integrity, and the risk of massive reputational damage.
The Outcome
Develop crucial crisis management skills and master one of Europe's most important and challenging new corporate regulations.
Learn from Experts Who Shape Global Law
Our faculty are not disconnected academics. They are top-tier practitioners, award-winning authors, and lawyers who advise multinationals, states, and innovators on a daily basis.
Dr. Normann Latouche
Program Director
A leading practitioner and academic, Dr. Latouche is the Senior Indirect Tax Manager at a global industry leader, where he architects the global VAT and Customs strategy. His Ph.D. research in Tax Law and AI ensures our curriculum is at the absolute cutting edge.
Pr. Laurent de Sutter
The Critical Thinker
A professor at Vrije Universiteit Brussel and Sciences-Po Paris, Laurent de Sutter is an award-winning author who will challenge you to think beyond the rules and become a true legal strategist.
Aaron Murphy, Esq.
The Global Dealmaker
A UC Berkeley Law graduate, Aaron honed his skills at an elite NYC firm. Today, as Legal Counsel at a global energy giant in Geneva, he operates at the heart of complex international transactions.
Delina C. Yasmeh, Esq.
The New Economy Expert
With a dual JD/Tax LL.M. and experience at PwC, Delina now advises startups and innovators in the Web3, NFT, and digital asset space, bridging the gap between traditional M&A and the future of tech.
Oliver Gray,
Esq.
The M&A Strategist
With a Distinction in his LL.M. from Durham University, Oliver is a seasoned corporate lawyer. As Senior Legal Counsel at a leading tech investment firm, he specializes in acquiring and developing software companies.
Your Career: We Invest In Your Success
An LL.M. is a launchpad. At GCAS, your professional success is the measure of our own. From day one, you join a career ecosystem designed to propel you into high-responsibility roles.
Potential Career Paths
International Tax Advisor
Advise multinationals at a Big Four firm or top consultancy.
Architect the tax strategies of global giants, optimizing financial flows and ensuring compliance on a worldwide scale.
In-House Counsel
Become the legal architect of a global enterprise.
Evolve from lawyer to the strategic legal backbone of a global enterprise, guiding C-suite decisions and driving international expansion.
Transfer Pricing Specialist
Optimize multinational corporate tax strategy.
At the heart of multinational finance, solve high-stakes puzzles that directly impact the global bottom line.
Compliance Officer
Lead on CSDDD & ESG.
Be the ethical compass for a multinational corporation, protecting the company's reputation and sustainable future.
Legal Tech Consultant
Bridge law and innovation.
Become a pioneer, advising top firms on leveraging AI, blockchain, and automation to revolutionize the practice of law.
Arbitration Specialist
Resolve global disputes.
Step into the role of a global peacemaker for commerce, resolving high-value disputes between corporations and states.
Your Career Toolkit
"Elite Skills" Workshops
Join workshops on "Building a Big Four-Ready CV," "Acing the Tax Case Study Interview," and "Building Your LinkedIn Brand."
Strategic Career Coaching
Benefit from one-on-one coaching sessions to refine your professional goals and build your personalized action plan.
Access to the Faculty Network
Gain entry to exclusive webinars with lawyers, tax directors, and consultants from our faculty's personal networks.
A Strategic Investment in Your Future
Elite LL.M. programs often exceed €20,000. Through our unique model, we make excellence accessible. We don't offer a cheap degree; we offer a prestigious education at a redefined value.
Total Tuition Fee
€6,000
Early Bird Offer: 20% off for enrollments completed before March 31, 2026.
Financing Options
Work-Study / Apprenticeship: Many jurisdictions offer programs where your employer can fully or partially finance your degree, making your tuition cost €0. We can provide the necessary documentation for your company.
Flexible Payments: We offer tailored payment plans to fit your budget. Contact our admissions team for more details.
Ready to Become a Leader?
Applications for the September 2026 cohort are now open. Seats are limited to ensure an interactive learning experience. Join a global network of lawyers who don't just follow change—they drive it.
Apply NowFrequently Asked Questions
What is the accreditation of this degree? ↓
The program is fully European accredited and results in a 90 ECTS Master of Laws (LL.M.) degree. This corresponds to a Level 7 qualification on both the Malta Qualifications Framework (MQF) and the European Qualifications Framework (EQF), ensuring its recognition across Europe and globally.
Can this LL.M. qualify me to sit for a Bar Exam? ↓
Yes. As a fully European accredited 90 ECTS Master of Laws degree delivered from within the European Union, this program provides the official Master's-level academic qualification required to apply for bar exams in numerous EU member states.
Do I need a law degree (LL.B./J.D.) to apply? ↓
Not necessarily. We welcome applicants with Bachelor's degrees in related fields such as economics, business, finance, or public policy. We conduct a holistic review of every application.
Will my final diploma state that the degree was completed "Online"? ↓
No. Your diploma will confer the title "LL.M. in International Business & Tax Law." The mode of delivery is not specified on the final credential, ensuring it carries the same weight as any traditionally earned Master of Laws degree.
What is the total time commitment? ↓
As a 90 ECTS program, it is designed for completion in one year of dedicated part-time study. This includes lectures, self-directed study, reading, and assignment preparation.
How does networking work in an online program? ↓
We foster a vibrant community through multiple channels. You will collaborate with a diverse, global cohort in interactive forums, group projects, and live debate sessions. You will also have direct access to our expert faculty for mentorship.
What are the assessment methods? ↓
Our assessment mirrors real-world legal practice. It includes practical case studies, research papers, group projects, and participation in live debates. The final capstone is a 15,000-word dissertation. There is a strong emphasis on applying theoretical knowledge.