Within a framework of academic excellence and with practical methodologies, the postgraduate program of Master's Degree in Tax Law seeks to train abogados y accountants in the specific knowledge of the phenomenon of taxation. To this end, the master's program offers a solid academic foundation based on the study of theories, principles, and practical tools for tax litigation and planning, with special attention to the legal framework of taxes in our country.
The Master's Degree in Tax Law has the following objectives:
➤ To train and provide solid knowledge Legal training for lawyers and accountants who dedicate their professional activity to the tax and fiscal aspects of the public and private sector, providing in-depth study of tax law doctrine and technical knowledge.
➤ Training in analysis and decision-making skills for the resolution of tax-related cases.
➤ To provide the elements necessary for the use and exploitation of the practical tools what the advisory, The planning and the litigation in the area of Tax Law.
➤ Apply legal tools sufficient for the ethical and equitable management of the country's tax system.
➤ Identify the actions and procedures that are used to plan compliance with corporate or public management tax policies.
➤ Deep and permanent update of new national and foreign case law decisions, as well as tax regulations.
➤ Systematic study of each tax, with emphasis on those issues that reveal greater significance in the professional exercise, considered advanced in current taxation.
➤ Incorporate new areas of knowledge, such as computer science, in the various management senses such as the legal-doctrinal and jurisprudential ones and in the interpretation and harmonization of tax regulations.
➤ Create advisory bodies specialized interdisciplinary teams that provide business advice and assistance.
➤ Acquire a solid foundation in legal principlesreaffirming the importance of a proper study of theory, without prejudice to the preferential application of participatory teaching methodologies, with special emphasis on the case method.
"The master's degree allowed me to grow exponentially in the profession; it not only provided me with tools increasing my knowledge, but I also learned a methodology of excellence in professional practice."
Furthermore, the admirable faculty and colleagues with whom I shared the course are today a network that is always well-disposed and generous in the exercise of the profession.
The endless opportunities and possibilities that arose after I graduated are worth the effort."
"I want to thank you not only for your kind words but also for the work that you, the team, and the institution have done during my master's program. The way you adapted to the pandemic, the maintenance of the educational level, and the support you provided were truly phenomenal. In other words, I take my hat off to you, to the institution, and to my classmates. Today, I can proudly say that I studied at this institution, and it is undoubtedly one of the best in the country. For all of this, I have nothing but words of gratitude for everyone."
Regarding my personal experience, I believe what I can offer is that during the master's program, many aspects of a professional's life were put to the test, not only from a technical standpoint or in terms of practical legal knowledge, but also because the case method involves adopting and developing human and real-world solutions. This entails an analysis and inventiveness that goes beyond the cold, hard letter of the law and compels one to consider the client as a person. The use of such a practical method, with its corresponding theoretical support, is what truly makes the experience worthwhile. During the master's program, law is studied, but it is also lived, and that is not something one finds everywhere.
"It is widely recognized that the MDT of the Universidad Austral It is a space of excellence that allows for professional and academic development. But it also encompasses an environment for developing extraordinary human relationships with colleagues, professors, and administrative staff. In my case, it provided me with three fundamental things. First, it gave me a very solid foundation of technical tax knowledge (legal, jurisprudential, and practical) that I use constantly in my professional life. Second, it allowed me to get my first job in the tax field through the proposals submitted to the MDT and shared with students. Finally, it allowed me access to a network of colleagues, both professors and students, with whom we help each other and exchange opinions regularly in our professional activities. I sincerely recommend the MDT to anyone who wants to start or improve their skills in the tax field because it will provide invaluable tools on this path of continuous learning.
"The decision to deepen my knowledge in this area was undoubtedly one of the best I could have made. During these two years, I met excellent professionals and even better people. We remain in contact for both interdisciplinary and personal consultations; it's certainly a top-notch network of professionals. One point I never tire of emphasizing is that the university was always at the forefront of connectivity and tools for distance learning during the pandemic."
"It was two years of a lot of learning, both academic and personal."
Pregnancy, a baby, and a pandemic—and we managed to overcome every challenge. Always with the support of the faculty! I am incredibly proud to be part of the history of this wonderful faculty! Eternally grateful.
"My experience in the Master's program in tax law was extremely fruitful from both a technical and human point of view. This is the second time I have pursued postgraduate studies here, and I always end up enriched with knowledge and a great possibility of practical application, which is extremely useful for professional practice."
"My first master's degree at Austral University (Business Economic Law) was in 96/97, followed by two years as a researcher at the University of Navarra in 1999/2000, and now, 20 years later, I have completed another master's degree, a Master's in Tax Law, at my beloved university! Thank you all for your spiritual and human greatness. I will always carry Austral University and all its members in my heart."
"Despite the complexity of the situation, the University gave us the opportunity for this great personal and professional growth."
"For me, completing this master's degree was a huge challenge both personally and professionally, but looking back on these years, it's very rewarding! Everyone who was involved contributed to making this project extremely positive, from the faculty to my classmates, who became friends!"
I can only express my immense gratitude to the faculty for this opportunity!
Thank you so much for joining us on this journey and being there for our concerns. And without a doubt, I would return to the faculty to continue updating my knowledge and training!
"Thank you to the entire teaching and non-teaching staff of Austral University for everything I experienced, learned and acquired during these two years in which I was pursuing my Master's degree in tax law, the first year in person and the second year remotely since it was in 2020!"
I'm leaving with friends, many memories, and an excellent "toolbox" for my professional and personal development!
Simply thank you and see you soon, Nacho."
"Having chosen the Master's Degree in Tax Law from the Universidad Austral It was an important decision for my professional growth, as it has given me the opportunity to reach sectors and clients that would not have been possible without the knowledge I gained there. It was also quite a challenge to interact with professionals from different disciplines and areas of expertise, which undoubtedly added value to the excellent training provided by the faculty and speakers I met throughout the Master's program.
The group of classmates was exceptional. It's been over four years since we finished our studies, and we're still in constant contact. We've formed lifelong friendships and always plan to get together again.
The Master's program authorities were always available to answer questions, willing to accept our suggestions regarding topics of interest, and present during leisure time, which further strengthened the MDT group. It has been a great honor to have been able to experience the Universidad Austral and I certainly recommend it to those inquisitive professionals who want to improve their knowledge of Tax Law."
"Happy to have finished, but even happier for the journey. I was able to take full advantage of the master's program and make the most of it every day, applying each concept in my professional practice, so it undoubtedly helped my professional growth. The level of dedication and preparation in each class and from each professor is truly commendable." Universidad Austral".
"My time in the Master's Program in Tax Law at Universidad Austral It has been an enriching experience for me, not only on a professional level but also on a human level.
From an academic standpoint, they provided me with excellent classes that allowed me to deepen my understanding of concepts and learn about current legal issues in tax matters at both the national and local levels, giving me a global perspective on the subject of study.
On the other hand, I believe the success of this master's program rests on three pillars. The first is that it is aimed at lawyers and professionals in economic sciences, which allows for an enriching exchange of perspectives; the second is its federal scope, which highlights the diverse realities across the country; and the third is the fact that it is geared toward both the private and public sectors, demonstrating that excellence can and should be developed at all levels.
This experience, in addition to enhancing my professional training, provided me with a group of committed, empathetic, and creative colleagues, whom I consider my friends, for which I have nothing but words of gratitude."
"Participating as a student in the Master's Program in Tax Law has been an enriching and unforgettable experience for me. I had the opportunity to meet excellent and valuable professors, as well as classmates who are now great friends and who have become a valuable network of contacts for my professional career. The program's richness stands out, its content proving extremely useful in practice, as does the generosity of the faculty. As graduates, we benefit from belonging to an academic community that allows us to continue our education and exchange questions and opinions with those who are prominent figures in the field of taxation. I thank the University for this valuable experience, which has addressed my concerns and enhanced my professional work."
"Having completed the Master's Degree in Tax Law, I am happy to have achieved the goal I set for myself a few years ago. I felt supported by the entire team, who were impeccable in organizing every detail—undoubtedly a challenge given the context of the COVID-19 pandemic. Regarding the academic quality, my expectations were more than met. The content was broad and in-depth, and the case method allowed us to approach all the theoretical concepts from a practical perspective. The diversity of professors, who occupy different positions in professional life, makes this master's program a unique opportunity for professional enrichment. This heterogeneity is also reflected within the group of classmates, who, belonging to different professions, sectors, age groups, and even countries, make the exchange and debate invaluable. I will undoubtedly leave with excellent professional and personal relationships."
"Studying at the Universidad Austral It was an enriching experience. Academic excellence and dedicated professors, yet easy to navigate. The administrative staff was also attentive to all student needs. Highly recommended. A must-do!
"At the beginning of the program, I felt uncertain about whether I would enjoy the master's program. As the classes progressed, my doubts were dispelled, and I found the program very useful. The quality of the professors and administrators is excellent. The case studies and discussions constantly generate interaction with classmates and professors, allowing me to acquire new knowledge daily. Although the course format might seem a bit demanding, it ends up being quite the opposite. Furthermore, a wonderful group of people formed, with whom I shared many moments both inside and outside of class, including trips!"
Very happy about the 2 years of the course!!
"As a graduate of the Master's Degree in Tax Law, and I don't feel like an alumnus because I remain connected to the University through Seminars, Specializations, and always attentive to achieving a higher level of improvement today – necessary and never sufficient.
From my experience in the Master's program, and whenever I have the opportunity, I can only express my gratitude to the institution and the academic team—faculty and staff alike—whose treatment I would like to highlight: "cordial, attentive, and always willing to answer follow-up questions." On a purely academic level, the quality and teaching methods were "unbeatable."
The methodology adopted, where the underlying issue is addressed first, and then the practical cases are solved, class by class, allowing for the debate of ideas, are all variables worth mentioning in light of what, as PEDAGOGICAL CONSTRUCTIVISM, now stands as a sustainable pillar of all learning."
"The MDT is a great challenge and a very enriching opportunity, indispensable for those of us who are dedicated to taxation.
In addition to offering high-level classes taught by professionals who are part of our most important doctrine, the organization of content and the virtual campus provide tools that, together with the mixed groups (formed with accountants and lawyers from the public and private sectors), allow for different solutions and approaches.
I am also grateful to have had the opportunity to study in my home province, with all that this implies, and at all times I felt part of this great University. Its excellent Virtual Campus allows access to content, forums, contact with professors, e-books, and essential research tools in a field as dynamic as taxation, making you feel connected to the University at all times. Undoubtedly, it's a significant investment of time and effort that is truly valued and deeply appreciated.
"The Master's program was a great experience for me. From an academic standpoint, I received a solid foundation in the subject, not only due to the caliber and diversity of the professors but also because of the depth and relevance of the topics covered. In particular, I found the faculty's method of analyzing practical cases in teams with accountants and colleagues from all over the country, with different challenges and approaches, very useful. On a personal level, the program allowed me to forge strong relationships with several of my classmates, with whom I still share professional questions and concerns."
"The decision to pursue a Master's degree in Tax Law at the Universidad Austral It was a true turning point in my professional development. The academic excellence and solid program design, combined with the opportunity to share the journey with professionals from both the accounting and legal fields, created a unique synergy that enriched the learning experience and made a distinctive difference. This integration enhanced my professional practice and also strengthened my work as a university professor. During the course, I had the opportunity to learn alongside distinguished professors and share experiences with professionals who are now part of a valuable network of exchange and mutual growth. I am deeply grateful to the University for this transformative experience and for its commitment to training outstanding professionals.
Academic Council
Dr. César García Novoa
Dr. Guillermo Lalanne
Dr. Gustavo. J. Naveira de Casanova
Dr. Heleno Taveira Torres
Mag. Ariadna Artopoulos
Faculty
Duration: 2 years
Total hourly load: 545 h.
Course format:
Each 15 days.
In-person Monday and Tuesday (8 hours daily) and the rest online.
Start date: April 2026.
Course location: Headquarters (Cerrito 1250, CABA).
The Master's program's central mission is to equip lawyers and accountants with the specific knowledge of taxation. To this end, both postgraduate programs offer a solid academic foundation based on the study of theories, legal principles, and practical tools for tax planning and litigation. They require in-depth study and research, technical expertise, and the application of business ethics to provide excellent professional service.
Research has been one of the fundamental pillars on which the Universidad AustralThis is also reflected in this specialization, which is the starting point for solid projects that are fully available to its students.
La teaching methodology of the Master's degree is eminently practical and participatory, with the use of case method.
The preparation, strictly speaking, begins the week before the class with the delivery of reading material mandatory corresponding and the practical cases which will be discussed in class. With the studied material, the dialogue intensifies and the class becomes a deep and concrete debate that leads them to the solution of the problem, whether real or hypothetical, depending on the case being discussed.
Each class is divided into three partsThe first part consists of a shock exposurewhich aims to offer a theoretical framework, without neglecting practice, and the methodology is always participatory. In the second part of the class, the discussion of cases in work teamsTeamwork fosters an exchange of opinions and perspectives, providing the class with diverse interpretations of the issues presented. Teams are formed to ensure the greatest possible diversity of experience and background among members, evaluating what each can contribute to the team. The third part of the class consists of a plenary debate of the cases analyzedParticularly in this last part, the teachers seek to involve as many participants as possible in the development of the class, transforming it into a debate of diverse opinions and in the search for a solution to the caseThe classes end with a systematization of the conclusions achieved during the study, even though these may be diverse and contradictory and where appropriate with due conceptual concretion of the topic discussed.
The various requirements of the MDT will be geared towards training students so that, as graduates, they have the ability to:
Curriculum by Res. CPCS 9/2014
| First year | Hours |
| FUNDAMENTAL TRAINING MODULE | |
| Legal framework of the tax obligation | 36 |
| Constitutional bases of the taxing power | 41 |
| Organization, principles and powers of the tax administration | 28 |
| Tax procedure and jurisdictional control of the tax administration | 41 |
| System of tax offenses and crimes | 41 |
| Ethical and philosophical foundations of tax law | 28 |
| Seminar on Legal Research Methodology and Writing | 14 |
| Legal and Accounting Elements for Tax Law | 26 |
| Leveling course: For foreign accountants and lawyers only. |
| Second year |
Hours |
|
SPECIFIC TRAINING MODULE |
|
| Income tax system |
50 |
| Tax regime on consumption |
32 |
| Taxation regime on wealth and other taxes |
18 |
| Provincial and municipal tax systems |
32 |
| Taxation and international tax planning techniques |
32 |
| SUPPLEMENTARY TRAINING MODULE [124 hours] | |
| Customs and MERCOSUR taxation | 18 |
| Social Security tax regime | 17 |
| Tax analysis of businesses and sectors | 25 |
| Transfer prices | 20 |
| Taxation and corporate tax planning techniques | 28 |
| Free-configuration seminars | 16 |
| Customs law | 124 |
| Advanced International Tax Law | 80 |
| International and Comparative Tax Law | 124 |
OTHER REQUIREMENTS (**):
– First year comprehensive annual exam.
– Final Project or Thesis.
– Leveling Course (for foreign lawyers and accountants).
TOTAL COURSE HOURS: 545 hrs.
TITLE GRANTEDMaster's Degree in Tax Law
Legal framework of the tax obligation
This course aims to deepen students' understanding of the various aspects of taxability (personal, temporal, territorial, material, and quantitative) through the analysis of national and international legal doctrine, as well as key judicial and jurisdictional rulings. It also examines the principles developed by tax doctrine regarding the various methods of interpreting tax regulations.
Constitutional bases of the taxing power
This course aims to enable students to consolidate their knowledge and mastery of the main aspects of the Argentine constitutional organization for practical application, especially regarding the principles applicable to tax law, the organization of the powers of the federal government, and the complex relationship between the federal and provincial governments. The analysis of the various aspects of constitutional law involved in the Argentine tax system is primarily conducted through the study of the jurisprudence of the Supreme Court of Justice of the Nation.
Seminar on Legal Research Methodology and Writing
This seminar provides students with specific tools for research and writing monographs. For students pursuing a Master's degree in Tax Law, the seminar also aims to instruct them in techniques and tools for researching, writing, and publishing academic papers, whether for their Master's thesis, practical assignments, or for developing research projects, either in groups or in research workshops offered by the program and the Department of Tax Law.
Organization, principles and powers of the tax administration
This course outlines the organizational structure of the agency responsible for collecting federal taxes and analyzes in depth the powers granted by law to the head of that agency to issue interpretive acts of general application. It also aims to ensure that students understand and master the principles of Administrative Law that are applicable to the field of Tax Law.
Philosophical and ethical foundations of Tax Law
This subject, exclusive to the Master's Degree in Tax Law, aims to analyze and discuss the philosophical and anthropological foundations of tax obligation and fiscal justice, based on the reading, analysis and discussion of texts by authors who have made substantial contributions to the understanding of the subject of study.
The course also aims to contribute to the discussion of the global tax phenomenon from an ethical perspective, drawing on the Social Doctrine of the Church. Discussion and dialogue on various topics are encouraged. The course is undoubtedly of interest to tax advisors, given the multifaceted nature of their responsibilities to clients and the tax authorities, the service they provide for the proper functioning of the tax system, and their rights before public authorities and taxpayers.
Tax procedure and jurisdictional control of the tax administration
This course deepens students' knowledge of the entire national tax procedure, beginning with an analysis of the tax authorities' powers and the administrative acts that determine taxes, and reviewing the various appeal mechanisms, culminating in an analysis of all admissible legal remedies under current legislation. The study of these aspects, along with an analysis of the mechanism for the coercive collection of taxes through judicial means, equips students with the necessary tools for providing effective advice in their professional practice.
System of tax offenses and crimes
This subject aims to outline an overview of tax offenses and crimes, their regulations, corresponding sanctions for violations of tax law, and the possible extraction of general principles applicable to the subject with a purely practical focus, achieved through the exhaustive analysis of real and situational cases presented.
Income tax system
This course aims to analyze the main theories and principles applicable to income taxation, with a strong emphasis on legal entities, while also considering the income of individuals. The content is primarily focused on the study of income tax and its specific regime.
Tax regime on consumption
This course analyzes the main theories and principles applicable to consumption taxation. The content primarily focuses on the Value Added Tax (VAT), although it also covers the taxation of specific consumption items (Internal Taxes).
Taxation regime on wealth and other taxes
This subject is divided into two thematic units: first, it analyzes the theories and principles of wealth taxation and their specific application in the most relevant wealth taxes in Argentina and comparative law. Second, it examines tax simplification systems, especially those based on the simplified tax regime.
Provincial and municipal tax systems
This paper analyzes the complex tax system of the various Argentine provinces and their municipalities. It focuses primarily on the Gross Income Tax, the Stamp Tax, and the Multilateral Agreement. It also examines the current challenges posed by municipal taxing powers, with particular emphasis on local taxes and their tax procedures.
Taxation and international tax planning techniques
This course immerses students in international tax planning techniques. This is a vital skill for professionals who will be advising local companies with ongoing business relationships with their foreign counterparts. The course includes an analysis of the OECD model convention for the avoidance of double taxation on income and capital.
Tax analysis of businesses and sectors
This is a research workshop focusing on specific tax issues addressed through the lens of a particular business or sector. Some of the topics covered include: E-commerce taxation, Promotional tax regimes, Financial activity taxation, Taxation and the environment, Agricultural sector taxation, Construction tax regime, and Natural resource tax regime (Gas & Oil).
Customs and MERCOSUR taxation
This course will provide students with a general understanding of customs taxation systems, as well as a general overview of the tax systems of the member countries of MERCOSUR.
Social Security tax regime
The Argentine Social Security Tax System is analyzed, along with its evolution to the present day and the practical operation of these tax burdens.
Transfer prices
The Transfer Pricing course is offered as an in-depth exploration of the topic of International Taxation and aims to provide participants with knowledge and practical tools for professional performance in the area of Transfer Pricing.
The syllabus includes: Introduction to transfer pricing. Concept. Regulatory framework. Methods. Articles 7 and 9, OECD Model. Development of practical cases. The transfer pricing study. Selected experiences in different sectors of the economy. Presentation of practical cases. Comparative experiences. Experience in the Republic of Argentina. Case law analysis.
Taxation and corporate tax planning techniques
Some of the topics covered in this course include: tax-free business reorganization, tax liability of directors and representatives, taxation of trusts, taxation of leasing contracts, tax aspects of business financing, tax aspects of insolvency and bankruptcy proceedings, taxation of intangible assets, etc.
Free-configuration seminars
During the two-year program, students will have free access to all activities, courses, and seminars offered by the Department of Tax Law, with scholarships available for special programs. This will allow students to freely complement their studies and delve deeper into the most current and relevant topics, according to their professional and academic interests.
To be promoted to the second year, the approval of a first year comprehensive annual exam of the degree. It is a practical exam that takes place at the end of the first year in which students are given, in advance, five highly complex situational cases and/or real cases that encompass important theoretical and practical problems from different subjects studied during the first year of the postgraduate program, so that they can study and solve them, and present the solution of at least one case orally.
To obtain the degree, students must successfully complete an individual, written final project designed to enable them to demonstrate “the integration of learning acquired throughout the program, the deepening of their knowledge in a professional field, and the application of innovative skills and perspectives within the profession” (see Resolution ME 160/2011, point 8.1). The final project will be developed under the guidance of a Master's Thesis Advisor and will be evaluated by a panel of examiners through an oral and public defense. The methodology, format, and formal requirements of the final project are governed by the regulations applicable to the postgraduate program. [See further explanations below]
The leveling course is mandatory for foreign lawyers and accountants. It aims to provide students with general legal knowledge and tools. The course consists of a blended learning (partially in-person) seminar, combining theoretical and practical components, which must be completed between March and May of the first year of the postgraduate program.
FINAL PROJECT:
To obtain the Master's Degree in Tax Law, students must complete an individual, written Final Project in the form of a case study or case analysis. This project is designed to allow students in the Master's Program in Tax Law to acquire and demonstrate the integration of learning acquired throughout their studies, deepen their knowledge in a professional field, and develop innovative skills and perspectives within the profession. To this end, the Final Project, consisting of a case study or case analysis, must present an innovative application or original work that, grounded in theoretical frameworks, demonstrates the resolution of complex problems, proposes improvements, or offers an analytical approach to real-world cases. The Final Project will be developed under the guidance of a Master's Thesis Advisor and will be evaluated by a panel of examiners in an oral and public defense. The project must be written in Spanish and should be between eighteen thousand and twenty-five thousand words (approximately 45 to 60 pages).
The Master's Thesis must consist of a serious, university-level, practical, individual project. Under the guidance of a Thesis Advisor, the student must demonstrate to a panel, by applying their knowledge to a specific issue, their proficiency in the theoretical, conceptual, methodological, and analytical skills corresponding to the current state of knowledge in the relevant field. The project must also demonstrate the student's ability to communicate their knowledge, geared towards professional practice or the improvement of their role. To complete the project, the student must address the questions, instructions, and practical challenges of a highly complex case or problem. The project must adhere to best practices and professional methods for the specific type of work undertaken.
By way of example, the Master's Thesis, in the form of a case study or case analyses, may address: the analysis of a situational case in Tax Law; the critical, analytical, exhaustive, novel, and original analysis of a case, ruling, or jurisprudential decision; the preparation of a legislative or administrative regulation intended to resolve a current problem; the development of relevant theoretical and practical arguments to resolve specific legal problems of particular complexity in professional practice, whether from the perspective of the lawyer who issues opinions or litigates, the judge who issues a ruling, or the public administration; the creation of a business plan related to Tax Law; a project for the improvement of institutions; the design or study of organizational structures or processes linked to the legal phenomenon, etc.
Written work that has been prepared wholly or partially, by oneself or by other colleagues, in connection with the exercise of the profession, cannot be submitted as a Final Project.
In addition to what is stated in the first two sections, the completion of the Final Project will be geared towards ensuring that the Master's students who carry it out achieve the following objectives:
Due to the nature of the Final Project, described in the previous points, the professors will take special care to require the production of a written work that, while resembling those produced in professional life, must be an original and novel elaboration, which cannot be completed by merely resorting to materials, models and writings used in the professional field.
The COMPLEMENTARY TRAINING MODULE brings together optional curricular activities and provides for a minimum of 124 hours that must be completed by taking subjects in all or some of the following groups of subjects or seminars:
For the purpose of selecting the courses that comprise the Complementary Training Module, each student must submit a detailed Course Plan for approval by the Executive Directorate. The Directorate will decide on the request, taking into account the desired graduate profile for the program, the student's individual interests and characteristics, and the content and methodology of the proposed course(s) or seminar(s).
The elective courses taken within the Complementary Training Module may not exceed 160 hours of total course hours for this component. There is no problem if a student, by choosing to take 124 hours of classes in elective courses, workshops, and seminars, exceeds the total of 545 class hours for the Master's program.
Up to a maximum of 20 hours can be validated in courses that are optional seminars, and a minimum of 104 hours must be completed in subjects, in order to meet the minimum of 124 hours required.
Within the framework of the Complementary Training Module, the student has the following possible orientations:
1. General guidance on Tax Law applied to Businesses and Sectors
Predefined orientation. The student must complete:
– Tax analysis of businesses and sectors (Workshop)
– Comparative tax systems
– Transfer pricing
– Customs and MERCOSUR taxation
– Social Security tax regime
– Taxation and corporate tax planning techniques
– Optional seminars **
2. Guidance in Customs Law
Predefined orientation. The student must complete:
– Customs, Integration and MERCOSUR Law **
– Operational aspects of import and export **
– Customs tariff regime **
– Customs offenses, infractions and procedures **
– Optional seminars **
3. Guidance on International Taxation
Free choice of specialization. Students may take the following subjects (listed for illustrative purposes only):
– Advanced International Tax Law (intensive course) **
– Comparative tax systems (Workshop)
– International contracts and finance **
– Regulation of Foreign Trade and Customs Law **
– Customs and MERCOSUR taxation
– Transfer Pricing Seminar: Methodology and Case Studies **
– Optional seminars **
4. Guidance in Tax Criminal Law
Free choice of specialization. Students may take the following subjects (listed for illustrative purposes only):
– Advanced Tax Criminal Law **
– Criminal Law in Economics **
– The Principles of Legitimation of Criminal Law **
– Fundamental Issues of the Theory of Crime **
– Illegality, Guilt and Punishability **
– Fundamental Issues of Criminal Procedure **
– Resources in Criminal Proceedings **
– Criminal Protection of Supra-individual and Public Goods **
– Criminal Litigation **
– Optional seminars **
5. Guidance on Business Taxation
Free choice of specialization. Students may take the following subjects (listed for illustrative purposes only):
– Analysis of business situations **
– Taxation and corporate tax planning techniques **
– Corporate bodies **
– Share capital and profits **
– Corporate groups, control and acquisitions **
– Business and property contracts **
– Crisis, insolvency and corporate restructuring **
– Current Issues in Business Law **
– Negotiation and conflict resolution **
– Administrative contracts **
– Transfer Pricing Seminar: Methodology and Case Studies **
– Optional seminars **
6. Guidance in Administrative Law and Taxation
Free choice of specialization. Students may take the following subjects (listed for illustrative purposes only):
– Administrative Organization I **
– Administrative Organization II **
– Administrative Act **
– Administrative Procedure **
– Municipal Public Law **
– Provincial Public Law **
– Public Treasury **
– Administrative Contracts **
– State Responsibility **
– Judicial Control of Public Administration **
– Constitutional Procedural Law **
– Administrative Limits on Property **
– Environmental Law **
– Public services and economic regulation **
– Administrative police power and promotional activity **
– Optional seminars **
7. Guidance on Taxation and Intellectual Property
Free choice of specialization. Students may take the following subjects (listed for illustrative purposes only):
– Taxation of intangibles **
– Financial and accounting aspects of intangible assets **
– Technology Marketing **
– Contracts on Intellectual Property Rights **
– Intellectual Property and Business Law **
– Trademarks and other designations **
– Copyright and related rights **
– Patents and other forms of innovation protection **
– International Regime of Intellectual Property **
– Economic Analysis of Intellectual Property **
– Criminal protection of Intellectual Property **
– Optional seminars **
8. Guidance in Taxation and Areas of Applied Law
Flexible specialization. Students can freely shape this specialization by choosing subjects and seminars offered in the various postgraduate programs at the Faculty of Law. Universidad Austral.
9. Specialization in International and Comparative Tax Law (through recognition of courses taken abroad)
Students can complement this specialization by taking courses at foreign universities, either through an exchange program or a study abroad program. The courses must be related to tax law. Study abroad must be authorized in advance by the Executive Director of the postgraduate program to ensure the transfer of credits and grades.
** The days, times, and periods for the courses listed may not coincide with the normal MDT course schedule. The actual delivery of these courses is subject to the availability of places and the course being taught during the corresponding period.
La teaching methodology The Master's and Specialization in Tax Law is eminently practical and participatory, with the use of case method.
If you are looking build learning on the participants' experienceThis approach allows participants to learn from both the previously provided material and their own perspectives, and to defend their analysis. The aim is to develop a synthesis of the opinions of the professionals attending the course and, naturally, those of the instructor, who leads the class.
Teachers seek to involve as many participants as possible in the development of the class, transforming it into a debate of diverse opinions and in the search for a solution to the case.They also moderate participation, giving the floor to participants, guiding their intervention, asking questions, organizing comments, and contributing their experience and points of view on the matter.
The classes end with a systematization of the conclusions reached during the studyeven though these may be diverse and contradictory, and where appropriate, with the appropriate conceptual specification of the topic discussed.
To make the most of classes and academic time, students need to read and study the material and cases provided beforehand.
The Faculty has been pioneer in Argentina and throughout the Spanish-speaking world in the use of active and participatory teaching methodsand especially the case method, both at the postgraduate level, where it began to use them in the area of Continental Law, and where they are applied in two-thirds of the classes, and at the undergraduate level, where it is one of the few Latin institutions that uses them intensively.
In light of the above, its faculty employs various versions of the Socratic method in legal education. Specifically, the case method utilizes a multitude of pedagogical variations, starting from a common trunk that the Faculty itself developed and adapted to Continental Law based on the pedagogical methodologies used in American Law Schools and Business Schools.
In this way, all educational activities of the Faculty strive to put into practice the three principles postulated by Christopher C. Langdell, the Dean who revolutionized Harvard Law School and the entire American legal education system, when in 1870 he began teaching using the case method:
1) That the student's efforts are parallel to those of the teacher.
2) That the study be conducted in such a way as to obtain the greatest and most lasting benefits.
3) That the classes be in such a way that it is better for the student to attend than to stay at home reading a textbook.
In light of the foregoing, and assuming as an indispensable basis a deep understanding of the theoretical aspects and the normative structure of the various legal institutions, The case method consists of analyzing judicial decisions and hypothetical situational cases, evaluating the different alternative solutions presented, and making decisions about the best course of action..
Therefore, the Faculty's legal teaching places strong emphasis on To train students in legal reasoning, researching sources to make decisions, and in the writing and expression skills of their arguments and ideas.
The case study methodology is demanding for both students and teachers.To make the most of classes and academic time, students need to read and study the assigned materials and cases beforehand. For professors, the case method is demanding, requiring careful preparation of the materials and cases, as well as active participation in the class.
In postgraduate studies, the usual way of doing this begins with the professor presenting and discussing with the students the fundamental theoretical guidelines of the legal institution under analysis, which they have all previously studied from the materials. The doctrine is addressed, but not "theoretically", but through critical analysis, seeking foundations, reasons, applications, strengths, weaknesses, and needs for evolution...
After studying the material, one moves on to case method, which occupies two-thirds of the session dedicated to each topic. In the same The aim is to build learning on the knowledge and experience of the participantsso that they are allowed to learn both from the material previously provided and from the viewpoints of other students, and not only from the contribution that the teacher can make, as in the lecture system.
Following the Roman idea that law arises from facts, The method demands that, given a specific factual situation, one investigates the principles that underpin appropriate solutions. to the same, critically analyzing them to see which ones respond to what the circumstances need.
The debate on specific applications of the law and on concrete facts that require a solution also leads to The involvement of everyone with the institutions under analysis is crucial. This is because the whole person, with their intelligence and emotions, is involved, leading to a better understanding of the principles of law. When seeing them in operation, do not forget the elements that have been analyzed and debated.
The case study typically consists of a court ruling or a situational narrative, usually based on real facts and circumstances. Other variations of the method include film clips, actual lawsuits and responses, out-of-court counseling scenarios, and so on.
Sometimes professors provide a whole catalog of preliminary questions for case analysis, and at other times they discuss it directly, leaving the student to face the problem alone, without previously outlined paths.
The case analysis is first carried out in small groups of five to eight people, and then discussed in a plenary session of the entire class., dedicating approximately one hour to team discussions and one and a half hours to joint debate.
Teamwork is essential in the adaptation of the Anglo-Saxon case method carried out in the Faculty, since it allows exponentially multiplying the participation of everyone, and enriching itself enormously with the views of others, creating the habit of cooperative work, so necessary in the world of legal professions.
Both in teamwork and in the discussion session with the whole class, the teachers seekto involve as many participants as possible in the development of the teaching, transforming it, through questions, into a debate of diverse opinions on the factual and legal aspects of the situation under study and training them in the search for the best solution to the case.
The educational methodology is based on studying the theory in order to apply it to real-world cases. It develops in postgraduate students a deep critical sense in the analysis of institutions and situations in the world of Law. This produces that a deep-rooted critical legal mindset be instilled in them, leading them to analyze with scientific rigor and depth and to naturally resolve a multitude of complex legal problems.
The case method, understood in this way, has proven to be a An exceptional tool in practical training as a training tool in legal reasoning and argumentationYes, and it has been applied with excellent results within the Faculty For almost twenty years, both at the postgraduate level, in our Master's and Specialization programs, and at the undergraduate level, in our Law degree program.
Therefore, as all those who have done so can attest, having studied Law at the Universidad Austral es a unique and unforgettable experience, which leaves a profound mark and transforms, renewing and modifying the ways of approaching the legal phenomenon and professional activity.
Some of the outstanding skills that graduate students acquire at the Faculty through the constant application of analysis, group discussion, and decision-making that the case method leads them to are the following:
Therefore, it is a source of pride that, after this training in legal thinking and mentality, almost all undergraduate and postgraduate graduates They have managed to position themselves as expert lawyers in the areas of law they have chosen..
Indeed, as a logical result of the remarkable theoretical and practical training provided to students, the Faculty constantly receives job offers from law firms, companies, and public sector institutions.
Thus, they find themselves working in the country's leading studies, both in Buenos Aires and in the main capitals of the interior, in law firms and in important national and multinational companies and in relevant positions in the public administration and the judiciary, or abroad, usually in international law firms.
The Faculty of Law has an exhaustive and demanding Regulation of Master's and Specializations, which governs the life of the different actors in all its postgraduate programs: directors, professors, officials, students.
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