The China-OECD LLM Programme on Taxation (COTP) recently hosted a month-long teaching session led by tax law experts from the Organization for Economic Co-operation and Development (OECD). During the session, Chinese and international students from the 2024 cohort engaged in discussions and throughtful reflections on current international tax law issues.

Established through a collaboration between Xiamen University, the State Taxation Administration of China, the Ministry of Finance, and the OECD, the COTP represents Xiamen University's first international partnership with ministry-level government bodies, commissions, and global organizations as it embarks on its centennial journey. Since its inception in 2022, COTP has evolved into a leading platform for nurturing international tax talent, benefiting China and other developing countries through its alliance with the OECD.

In March, four senior OECD consultants visited Xiamen University to deliver two core courses, International Tax Agreements and Transfer Pricing, during a three-week on-site teaching session for COTP students.

Néstor Venegas and Edward Barret, seasoned experts from the OECD Centre for Tax Policy and Administration, shared their extensive knowledge on tax agreement negotiations, applications, and interpretations. Meanwhile, Noel Maher and Kenjiroh Tomita guided students through the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, deepening their understanding of the arm's-length principle and transfer pricing analysis.

Mr. Venegas praised COTP students for their active participation and professional acumen, emphasizing how cross-cultural exchanges between students and tax officials are fostering knowledge sharing and innovation in the international tax landscape.

Looking ahead, COTP aims to invite a diverse array of experts, including representatives from the State Taxation Administration, the "Big Four" accounting firms, prominent foreign-related enterprises, esteemed universities, and other international organizations. This initiative seeks to provide students with exposure to the latest tax knowledge and practical insights.