At Wuhan University, International Tax Law is offered as an English-taught course within the International Law curriculum, usually in the Spring semester as part of advanced legal studies aimed at international students in programs like the Master Program in International Law and Chinese Law. It introduces students to the principles, rules, and structures of international taxation, helping them understand how tax law regulates cross-border economic activities and allocates taxing rights among jurisdictions. The course examines key concepts such as the sources of international tax law, principles used to determine residency and tax obligations, mechanisms to relieve double taxation, and the interplay between national tax systems and international norms. Through lectures, case discussions, and comparative analysis, students develop the ability to analyze complex tax issues arising in multinational business operations and international investment, and to understand how international tax law seeks to balance sovereign taxing authority with the need for cooperation and fairness in a globalized economy. This course builds analytical skills useful for careers in international legal practice, tax consultancy, and policy advising where cross-border tax expertise is essential.

NOTE: The university may have additional program-specific eligibility requirements. It is recommended to verify these on the official university website.