Students not only attend a vast number of courses, for which they prepare papers and case studies, and sit numerous examinations, but they also write a master thesis. This thesis is a prerequisite for the academic degree "Master of Laws (LL.M.)". The program is structured so that all the master theses in one particular year discuss various aspects of the same general topic. Students are encouraged to discuss their ideas with each other and also learn how to tackle and solve complex issues using a structured approach. The volumes that are already available bear witness to this. The results of these papers will hopefully both influence the scientific discussion and be of use to tax practitioners.