International Taxation

The Big Picture 

The globalization of trade and investment profoundly affects the practices and policies of international taxation. Tax advisors, tax professors and government tax officials increasingly operate in a multinational world in which knowledge of only domestic rules in inadequate.  For those who expect international tax law to play an important role in their professional careers, there is no better preparation and prestige than the LLM in International Taxation from NYU.

The program provides full-time, foreign-trained students a firm grounding in the US international tax system and offers multiple courses that reflect the globalization of tax law principles and practices. Students select from the largest and most varied number of classes in international tax law available at any US law school, including courses on international taxation, tax treaties, international tax policy, and regional systems of taxation. Students also receive training in the most advanced tax research technologies. Our library’s extensive collection in international law and taxation, US taxation and securities and finance law proves fertile ground for innovative research projects which students may opt to develop into a master’s thesis. 

Training for the Profession

The spring semester features a course entitled Taxation of International Business Transactions, which is a case study involving a proposed three-country transaction. Teams of three students do original research and prepare a written proposal for the most tax-efficient structuring of the transaction, with each student representing his or her home country. In addition to faculty supervision, each team is assigned an outside advisor, usually an international tax specialist in a New York or DC firm, who meets with the team once or twice during the seven-week period of the course. The course reflects the increasingly international nature of tax practice and provides students with the opportunity to work cooperatively with colleagues coming from different tax systems and cultures.

A Personal Note

Students in the International Taxation program come from countries around the world, and they perennially form a strong bond with each other. They also interact with American students pursuing the LLM in Taxation in many of their courses. Brought together by common intellectual and professional interests, students develop relationships with both US and non-US lawyers that last the rest of their careers.