AERES, the higher education review committee in France (l’Agence d’Évaluation de la Recherche et de l’Enseignement Supérieur), was established in 2007. AERES assesses: higher education and research establishments; their degrees; and the teaching staff.

As part of its assessment drive during 2012-2013, AERES reviewed teaching practice in the Master 221 at Paris Dauphine. The Master 221 received the highest possible mark of triple A+. The following is a summary of the AERES report drawn from the original document in French.

AERES Report about the Master 221

Presentation of Course

This specialized Master’s degree seeks to train students to become tax experts for law firms and companies and to be capable to deal with recurrent tax questions.

The training is given for the most part by either lawyers or finance managers and directors (70% of the Master’s teaching team) working in the tax industry and by university professors and lecturers who are experts in the field of tax law.

The professional focus is clear across all areas of the course: the compulsory internship; the professional seminars; partnership with renowned law firms; and participation in international competitions (such as the “Client Service Tax Game”). Furthermore 30% of the classes are in English.


This specialist Master’s study fully meets the objectives that it set for itself. Indeed, it can be considered as an exemplary masters in this area of study. The student’s participation in international competitions and in writing articles in a law journal also helps the masters to achieve this level of excellence.

The high proportion of students who go on to enter into the tax profession also makes the course very attractive for the students.


– Maintaining its position as a master of reference

– High quality of teaching staff

– The strong links with tax professions from a variety of backgrounds

Advice for the Course

This is a high quality specialist course and we can only encourage it to continue on the same path.


Teaching staff
Rate of employment of students and furthering their education
Management of the course