Academic Council

Dr. César García Novoa
Dr. Guillermo Lalanne
Dr. Gustavo. J. Naveira de Casanova
Dr. Heleno Taveira Torres
Mag. Ariadna Artopoulos

Faculty

MDT 14th Promotion (2027)

Duration: 2 years

Total working hours: 545 h.

Course format: Each 15 days.
In-person classes on Mondays and Tuesdays - once a month - (time commitment: 8 hours daily) and online classes every 15 days.
Flexibility for students who live more than 150km away from the City of Buenos Aires

Start: April 2027.

Course location: Capital Headquarters (Cerrito 1250, CABA).

MISSION

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.

CLASS BY CLASS

The teaching methodology of the Master's program is eminently practical and participatory , using the case method.

The preparation, strictly speaking, begins the week before the class with the distribution of the required reading material and the practical cases that will be discussed in class. With the material studied, 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 parts : the first part consists of an introductory presentation , which aims to provide a theoretical framework without neglecting practical application, and the methodology is always participatory. The second part of the class involves team discussions of case studies . Teamwork fosters an exchange of opinions and perspectives, contributing diverse interpretations of the problems 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 analyzed cases . Particularly in this final part, the professors seek to involve as many participants as possible in the development of the class, transforming it into a debate of diverse opinions and a search for a solution to the case . The classes conclude with a systematization of the conclusions reached during the study, even if these may be diverse and contradictory, and, where applicable, with the necessary conceptual clarification of the topic covered.

Graduate Profile

The various requirements of the MDT will be geared towards training students so that, as graduates, they have the ability to:

• to know and master the legal and economic foundations of Tax Law;
• act with critical thinking facing the reality of the country and valuing research as a working method;
• be prepared professionals to perform a function of agreement and fairness in the natural conflicts of interest that the tax phenomenon originates between the State and its citizens, with an ethical structure for the performance of advisory functions;
• acquire a methodology of lifelong learning in the legal and accounting field, with the awareness of always needing updating and learning in the face of the dynamic and complex regulations that govern the taxable event, in order to better serve the community, with the ability to value the role of taxation in aspects as important as the economic openness generated by globalization and internationalization, from which positions inherent to the management of foreign trade and the management in companies of the public and private sector will arise;
• acquire the ability to judge the suitability of a given theoretical framework for the solution of a specific problem, assessing the aptitude of existing theories in a given field of Law in order to explain the phenomenon under study and achieve fair and adequate solutions to the problems of legal life;
• to argue in favor of the choice made and against the rejected alternatives, and express these reasons orally and in writing;
• learning to perceive and relate all the facts of the legal, technical and economic cases and problems, selecting the relevant information and distinguishing it from that which is not;
• teamwork, developing the potential for synergistic action with other colleagues and people;
• be highly trained to participate in strategic business planning, either as an integral part of a company's management team, or as an independent consultant, given the integrated knowledge of tax matters, not only from a legal point of view, but also from an economic, political and social perspective;
• acquire advanced trainingLegal and tax tools and easy access to diverse resources that will allow them to efficiently develop research projects in the field, whether they begin them during the Master's program or after obtaining their Master's degree. Furthermore, these tools and resources will help them to teach at the university level in the field of Tax Law.

SUPPLEMENTARY TRAINING MODULE:

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:

• elective subjects regularly offered for the Master's Degree in Tax Law;
• optional subjects offered occasionally by the Department of Tax Law;
• subjects offered by the Faculty of Law in other postgraduate programs. Thus, more than 100 elective subjects are offered;
• in accordance with art. 9 of the Master's Regulations, subjects taught at a foreign University by transfer of credits and equivalencies.

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.

GUIDELINES:

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
– 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, whose names may change, is subject to the availability of places and the actual delivery of the subject during the corresponding period.

The teaching methodology of the Master's and Specialization in Tax Law is eminently practical and participatory , with the use of the case method.

The aim is to build learning upon the participants' experiences , enabling them to learn from both previously provided material and their own perspectives, and to defend their resulting analysis. The goal is to develop a synthesis of the opinions of the professionals attending the course and, naturally, those of the instructor, who leads the class.

The teachers aim to involve as many participants as possible in the class, transforming it into a debate of diverse opinions and a collaborative search for a solution to the case. They also moderate participation, giving participants the floor, guiding their contributions, asking questions, organizing comments, and sharing their own experience and perspectives on the matter.

The classes end with a systematization of the conclusions reached during the study , even if 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.

TEACHING LAW FROM A DIFFERENT ANGLE

The Faculty has been a pioneer in Argentina and throughout the Spanish-speaking world in the use of active and participatory teaching methods , and especially the case method , both at the postgraduate level, where it began to use them in the area of ​​Continental Law, and where it is 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 approaches, all stemming from a common core that the Faculty itself developed and adapted to Continental Law based on the pedagogical methodologies used in American Law and Business Schools.

In this way, all the 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, when in 1870 he began to teach with 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.

WHAT IS THE CASE METHOD?

In light of the above, and assuming as an indispensable basis a deep knowledge of the theoretical aspects and the normative structure of the different 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 path to follow.

Therefore, the Faculty's legal teaching places strong emphasis on training students in legal reasoning, researching sources to make decisions, and in writing and expressing their arguments and ideas.

PREPARE FOR DEBATE THROUGH PRELIMINARY ANALYSIS

The case study methodology is demanding for both students and professors . Making the most of classes and academic time requires students to read and study the assigned materials and cases beforehand. For professors, the case study method is demanding because it requires careful preparation of the materials and cases, as well as active participation in the class.

In postgraduate programs, the usual approach begins with the professor dedicating a third of the session time to presenting and discussing with the students the fundamental theoretical principles of the legal institution under analysis, which all students have already studied from the course materials. The doctrine is addressed, but not "theoretically," rather through critical analysis, seeking foundations, reasons, applications, strengths, weaknesses, and areas for improvement.

EVERYONE LEARNS, EVERYONE TEACHES

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, in the face of a given factual situation, one investigates the principles that structure appropriate solutions to it, 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 everyone's involvement with the institutions under analysis. This is because the whole person is involved, with their intelligence and emotions, and it leads to a better understanding of legal principles by seeing them in operation, since the elements that have been analyzed and debated are not forgotten.

WHAT IS A CASE?

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.

GROUP WORK AND GROUP DEBATES

The case analysis is first done in small groups of five to eight people, and then discussed in a plenary session of the whole class , with approximately one hour dedicated to team discussion 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 seek to involve as many participants as possible in the development of the teaching, transforming it, from 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 of the case.

RESULTS: ANALYTICAL AND DECISION-MAKING SKILLS

The educational methodology based on studying theory and applying it to cases develops in postgraduate students a profound critical sense in the analysis of legal institutions and situations. This fosters a strong critical legal mindset, enabling them to analyze with scientific rigor and depth, and to resolve with ease a multitude of complex legal problems.

The case method, understood in this way, has proven to be an exceptional tool in practical training as a training in legal reasoning and argumentation , and 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.

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.

SKILLS THAT STAND OUT AFTER THIS TRAINING

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:

• IIntegration of a deep theoretical knowledge of Law with professional practice and the skills of a jurist.

• High degree of analytical and argumentative ability, based on the discussion of between 300 and 400 caseshypotheticals and court rulings.

• Marcade aptitude for the creative resolution of legal problems, encouraged by the drafting of dozens of reports, opinions and documents.

• Disposition for adapt quickly to constant changes from the world of Law.

• Ability to continuously promote interesting debates, enriching and of a high legal level.

• Breadth for understanding topics addressed in professional practice.

• Greater security for the customerwhich allows for better performance in conflict resolution.

• Greater willingness to accept more complex caseswith a broader vision that allows him to make more informed decisions.

Therefore, it is a source of pride that, after this training in legal thinking and mindset, almost all undergraduate and postgraduate graduates 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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María Belén Arias
Administrative assistant