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LLM in International Taxation Requirements 2026-2027

Degree Requirements

The LLM in International Taxation Program (ITP) is limited to students who are graduates of law schools outside of the United States. ITP students have the opportunity for interaction with students in the LLM in Taxation, and in other LLM specializations, through course electives, events, and other activities.

LLM in International Taxation students must complete 27 credits to graduate. Students who would like to be eligible to take the New York Bar examination must complete 29 credits.

Required Attendance at Orientation and Tax Research Workshop

LLM in International Taxation students are required to attend the LLM Orientation in Summer 2026 before commencement of the Fall 2026 semester. Students are also required to attend a tax research workshop to prepare them for research into US and international or comparative legal and practice resources for Taxation.

Required Summer (Intro) Courses

•    LW.11449 Introduction to US Law (2 credits); and
•    LW.12129 Introduction to US Legal Practice (1 credit)

LLM in International Taxation students are required to take Introduction to US Law, a course that is designed to introduce foreign lawyers to US legal concepts, and Introduction to US Legal Practice. Both Intro courses are offered in the two weeks prior to the start of the fall semester. Both courses count towards eligibility for the New York Bar examination for foreign-trained attorneys. 
The required course Corporate Tax for ITP Students begins meeting in the week prior to the start of the fall semester.

Required Tax Courses 

Of the 27 credits needed to graduate, ITP students must take 17 credits in required tax courses including a 2 credit Tax Policy seminar. The remaining 7 credits may be satisfied by either tax or non-tax courses. 

While some tax courses are available in an online format, ITP students are not permitted to take online courses (unless exceptional circumstances apply, in which case students will be notified). 

  • LW.10117 Corporate Tax for ITP Students (4 credits, Fall 2026): Corporate Tax for ITP Students begins meeting in the week prior to the start of the fall semester (the second week of the required summer Intro courses). This ensures that ITP students have the US tax background they need to start their other courses. We base this approach on feedback from past students.  
  • LW.11352 International Tax I and II (4 credits, Fall 2026, Professor Mitchell Kane)
  • LW.11076 Taxation of International Business Transactions (3 credits, Spring 2027)
  • LW.10976 Tax Treaties (4 credits, Spring 2027); and

Required Tax Policy Seminar

LLM in International Taxation students are required to take a 2-credit tax policy seminar in either the fall or the spring semester.  

Tax policy seminars that are most suitable for ITP students are:

  • LW.12926 Tax and Development (Professor Eric Zolt, Fall 2026)
  • LW.11459.001 International Tax Policy (Professor Zach Pouga, Spring 2027)
  • LW.11459.002 International Tax Policy (Professor Mitchell Kane, Spring 2027).

With permission from the ITP Faculty Director, ITP students may choose to enroll in a different tax policy seminar, or in the Tax Policy and Public Finance Colloquium (Fall 2026), or to take an additional tax policy writing credit. 

  • LW.10787 Tax Policy and Public Finance Colloquium (Fall 2027) (2 credits) 
  • LW.10609 Tax Policy and Public Finance Colloquium: Writing Credit (Fall 2027) (1 credit)
  • LW.12027 Tax Policy Seminar (various, Spring 2027) (2 credits)
  • LW.11502 Tax Policy Seminar: Writing Credit (1 credit)

Tax Electives

LLM in International Taxation students are able to take 7 credits from the wide range of tax courses offered in the LLM in Taxation. This provides ITP students with an opportunity to meet students enrolled in the LLM in Taxation and to develop their advanced and specialized tax knowledge while learning from leading faculty and adjunct practitioners. 

ITP students are encouraged to review the LLM in Taxation electives for each semester and to seek tailored course planning advice from the Faculty Director of the ITP and the Director or Deputy Director of the LLM in Taxation Program in choosing their Tax electives.

Courses for New York Bar Examination Eligibility

LLM in International Taxation students are able to complete the ITP while also taking 12 credits of coursework required for the New York bar examination. To do this, ITP students must complete 29 credits in total: 17 credits in tax coursework and 12 credits in coursework required for eligibility to take the New York Bar. 

This plan entails taking 3 credits of required summer coursework (see above) and averaging 13 credits in both the fall and spring semesters. Students seeking to be admitted to the New York Bar are required to meet skills competency and professional values requirements under section 520.18 of the bar admission rules. Many ITP students have worked for one year or more as an attorney prior to the LLM, and this work will often fulfill this requirement under "pathway 5." It is also possible to fulfill this section 520.18 requirement by working for six months following graduation in a "law office" under "pathway 4." Questions about pathways 4 and 5 are addressed on pages 20-24 of an FAQ document provided by the court.

Additionally, the New York Bar requires applicants to complete 50 hours of pro bono work and to pass a character and fitness evaluation. We provide assistance to students seeking to find pro bono opportunities, including in international taxation.