The LL.M. program in International Taxation is limited to students who are graduates of law schools outside of the United States. There will be considerable interaction, however, between students in this program and those in the Graduate Tax Program who are concentrating in international taxation.
General Course Requirements:
All International Tax Program students are required to take Introduction to U.S. Law, a non-tax course that is designed to introduce foreign lawyers to U.S. legal concepts. Introduction to U.S. Law is a class that is offered in the two weeks before the regular fall term begins. An additional summer class called U.S. Legal Research, Writing, and Analysis I will also be held concurrently with Introduction to U.S. Law, and will count towards the NY state bar examination eligibility requirements. Students may be allowed to waive out of these 3 credits of summer courses depending on their prior legal training and expereince. Waiving out of these courses reduces the total number of credits required for the degree from 27 credits to 24 credits.
Of the 24 - 27 credits needed to graduate, students must take 17 - 20 credits in the required courses listed below. The remaining 7 credits may be satisfied by either tax or non-tax courses.
Due to changes in the eligibility requirements for the NY state bar exam affecting test-takers in July 2013 and beyond, we sucessfully petitioned the NY State Dept. of Education to lower the number of tax credits required from 20 to 17 in order to allow students to take additional courses which are required to be eligible to take the NY state bar examination. Many students ask if it is possible to pursue this degree while taking the 12 credits of coursework required for the New York bar examination. It is, though these students must take 2 extra credits to accomplish this--29 in total. This entails taking the three credits of required summer coursework, and 13 credits in both the fall and spring semesters.
Summer Semester Required, but waivable courses (held in late August)
- Introduction to U.S. Law (2 credits)
- U.S. Legal Research, Writing, and Analysis I
Fall Semester Required Courses (These cannot be waived)
- International Tax I & II (4 credits; part one of a year-long course )
- Corporate Tax for ITP Students (4 credits)
Spring Semester Required Courses (These cannot be waived)
- Taxation of International Business Transactions (3 credits)
- Tax Treaties (4 credits)
You must also take the following Tax Policy course (The policy course cannot be waived):
- International Tax Policy Seminar (fall or spring semester) – 2 credits
|Suggested Fall Electives|
|Corporate Finance||4 credits|
|Corporations||4 or 5 credits|
|International Economic Transactions: International Trade||3 credits|
|International Law||3 credits|
|International Business Transactions||3 credits|
|International Monetary System||2 credits|
|Introduction to U.S. Law||0 credits|
|Survey of Securities Regulation||4 credits|
|Taxation of Property Transactions||3 credits|
|Timing Issues & the Income Tax||2 credits|
|U.S. Legal Methodology||3 credits|
|Suggested Spring Electives|
|Advanced Corporate Tax Problems: International Seminar (L11.3055)||2 credits|
|Asia Pacific Tax Systems (L11.3512)||2 credits|
|European Taxation (previously listed as "European Community Taxation") (L11.3019)||2 credits|
|Forum Shopping and International Commercial Law Seminar (L05.3718)||2 credits|
|International Tax III (part two of a year-long course) (L11.3073)||2 credits|
|International and Regional Trade Law: The Law of the WTO and NAFTA (L05.3049)||4 credits|
|Partnership Taxation (L11.3015)||3 credits|
|Taxation of Financial Instruments (L11.3045)||2 credits|
|Tax Policy and Public Finance Colloquium and Seminar (L11.3542)||4 credits|
|Taxation of Mergers & Acquisitions (L11.3038)||2 credits|
Some of our courses are available online. Please note that it is the responsibility of students taking online courses to determine whether and to what extent their decision to take such courses will impact their ability to practice in their jurisdiction of choice. Specifically, the NY bar does not consider online courses to count towards eligibility for taking the bar examination. Additionally, foreign students should consult with OISS to determine the effect of online classes on their visa status. Generally, students in F visa status can only take a single online class, and must clear any online class they take with the Director of the Graduate Tax Program. One can request to audit an online class.