This degree program is ideal for students who expect international tax law to play an important role in their professional careers, have a solid foundation in their own domestic tax system, and have enough experience to bring their own questions to the program.
Specifically, the degree benefits foreign attorneys who:
- Are practicing, or intend to practice, in or with Latin America in order to develop the niche market of structuring investments in and by Latin America.
- Are ready to delve into a more sophisticated tax practice and looking to understand enough U.S. tax law to work well with U.S. tax lawyers.
This LL.M. has been designed with maximum flexibility to meet the needs of busy professionals who want to blend their pursuit of a degree with their existing practices with no career interruption. The program is offered in various formats - full-time, part-time, on campus, and online.
This unique offering makes sense as South Florida has become one of the world's leading centers of international tax planning and asset management, and Miami is a major financial capital and home to the largest concentration of international banks in the U.S.
"Doing the program online was an extra advantage, for it gave me the necessary flexibility a working attorney needs to have in order to keep his practice while improving his skills."
José Rubens Scharlack, LL.M. in Taxation Candidate
Partner, Scharlack Advogados
São Paulo, Brazil
The city has an exceptionally high number of lawyers representing clients with cross-border investments. We are able to bring in this top talent as adjuncts and have non-U.S. tax experts teach alongside U.S. tax lawyers to show the real-world dynamics of developing a structure that satisfies the business and legal demands of multiple jurisdictions. This way, students understand how international tax planning has to work in every country where their clients do business.
Admission to the Taxation of Cross-Border Investment LLM Program is highly selective. A candidate's performance in law school and his or her interest in tax law are of particular interest in evaluating the application.
The Taxation of Cross-Border Investment LL.M. Program is for foreign lawyers. We are prepared to work with students from diverse legal system backgrounds to facilitate a successful transition to studying law in the United States.
• International applicants must hold a J.D. degree or its equivalent from a foreign institution.
• Applicants whose native language is not English must take the Test of English as a Foreign Language (TOEFL). A score of 580 on the written, 237 on the computer-based or 92 on the internet-based TOEFL test is required to be considered for admission.
• Applicants must have an official TOEFL score report sent to the Graduate Program in Taxation from the Educational Testing Service (ETS)—School Code 5815, Department Code 03.