Program Description
In this LLM specialization, designed exclusively for foreign-trained lawyers, you'll gain a firm grounding in US international tax law and specialized training that reflects the globalization of tax law principles and practices.
For example, you'll receive sophisticated training in the US international tax system while choosing from the largest and most varied set of classes on tax treaties, international tax policy, and regional systems of tax available at any American law school. You'll also learn the nuts and bolts of US corporate taxation and international taxation in classes that cater to students who received their prior education abroad, and train in the most advanced tax research technologies.
Admissions
Program Requirements
The program requires the completion of 24 credits (or 27 credits if Introduction to U.S. Law and Introduction to U.S. Legal Practice not waived). Students must take 17 credits in the required tax courses listed below. The remaining seven credits may be satisfied by either tax or non-tax courses.
Course List
| Course |
Title |
Credits |
| LAW-LW 11449 | | 2 |
| LAW-LW 12129 | Introduction to U.S. Legal Practice | 2 |
| LAW-LW 11352 | International Tax I and II | 4 |
| LAW-LW 10117 | Corporate Tax for ITP Students | 4 |
| LAW-LW 11076 | | 3 |
| LAW-LW 10976 | Tax Treaties | 4 |
| 5-8 |
| Total Credits | 24-27 |
Online Courses
Some tax courses are available in an online format, but full-time students are generally very limited in which courses they can take by rules set by our law faculty, the NY bar examiners, and the USCIS (for those students studying on a visa). The 2020-2022 academic years allowed for more online courses to be taken by full-time students, but this regulatory flexibility has not been extended past Summer 2022. Again, if you are taking the NY bar exam or are studying on a visa, there may be additional restrictions. Specifically, the NY bar does not consider online courses to count towards eligibility for taking the bar examination (aside from exceptions made from Spring 2020 through Spring 2022). Additionally, foreign-educated students should consult with the Office of Global Services to determine the effect of online classes on their visa status. Prior to Fall 2020, students in F visa status were allowed to take a single online course (up to a maximum of three credits) and were required to obtain registration approval from the Director of the Graduate Tax Program. Historically, students on a J visa could not apply any online courses toward their degree requirements.
Courses for New York Bar Exam Eligibility
Many students ask if it is possible to pursue the LLM in International Taxation while also taking 12 credits of coursework required for the New York bar examination. It is possible, though these students must complete 29 credits in total: 17 credits in tax coursework and 12 credits in coursework required for the New York bar examination. This plan entails taking the three credits of required summer Intro coursework and averaging 13 credits in both the fall and spring semesters.
Beginning in 2018-2019, students are required to meet an additional skills competency and professional values requirement under section 520.18 of the bar admission rules. This requirement need not be fulfilled in order to sit for the bar exam, but must be fulfilled in order to gain admission to the bar. Many students in the ITP 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 four." Questions about pathways four and five are addressed on pages 20-24 of an FAQ document provided by the court. Additionally, the bar requires applicants to complete 50 hours of pro bono work and also pass a character and fitness evaluation. We provide assistance to students seeking to find pro bono opportunities.
Learning Outcomes
In accordance with Revised ABA Standard 302; N.Y. Court of Appeals Rule 520.18(a)(1) please find an inventory of student learning outcomes that covers the areas of “substantive knowledge and procedural law”; lawyering skills; and “proper professional and ethical responsibilities to clients and the legal system.”
Tax Law
Tax law is relevant to a wide variety of legal matters, from corporate transactions to divorce negotiations to criminal prosecutions. At the federal level, the tax law is the primary means by which the government attempts to influence behavior in order to achieve public policy objectives, whether by encouraging individuals to donate money to charity, purchase health insurance or even ride public transportation to work. The basic Income Taxation course features a deep exploration of statutory law and examines why legislators drafted particular provisions of the tax law the way they did and whether they achieved their intended policy objectives. In order to take advantage of the vast tax curriculum at the Law School, the tax faculty strongly recommends that students enroll in Income Taxation during their 1L or 2L year, if possible. Students who desire to study tax further should next enroll in Corporate Tax I & II, which examines the federal income tax treatment of corporations and their shareholders arising from various transactions including transfers to controlled corporations, distributions, redemptions, liquidations, acquisitive and divisive reorganizations.
In selecting from over 50 advanced tax courses offered at the Law School each year, students should consider taking courses within the following areas of tax specialization:
- Business Tax. In addition to Corporate Tax I & II, students planning to work on transactional matters at a corporate law firm or a major accounting firm should enroll in Partnership Tax and either International Taxation I, II and/or III or Survey of International Taxation.
- Government/Policy. All students who plan to pursue a career in tax law may benefit from taking one of several tax policy offerings, including the Tax Policy Colloquium, Tax and Social Policy Seminar and/or the Federal Budget Policy and Process Seminar. Students who are interested in serving in government, working at a think tank or pursuing a career in legal academia are strongly encouraged to enroll in one or more of these seminars.
- Individuals/Non-Profits. Students who desire to advise individual clients, rather than businesses, should consider enrolling in Estate and Gift Taxation, Tax-Exempt Organizations, and/or Tax Aspects of Charitable Giving.
- Tax Controversy. Tax controversy involves the representation of taxpayers, both individuals and businesses, in disputes with the taxing authority (such as the IRS) at the administrative and judicial levels. Students who are drawn more to litigation than transactional work should consider this practice area. Students who are interested in tax controversy should enroll in Survey of Tax Procedure, Tax Procedure, and/or Tax Penalties & Prosecutions.
Find out more about Tax at NYU Law.
Policies
Program Policies
Full-time LLM in International Taxation students must take all courses in the on-campus format, with the possible exception of courses not offered in the on-campus format during their period of on campus study (typically the fall and spring semesters). (Additional limits are listed below.) The full-time program incorporates student/faculty interactions as we work through the problem method of instruction.
Students studying on an F-1 visa are limited in the number of online course credits they can take, students on a J visa may not take any online courses towards their degree requirements, and students whose first degree in law was from another country who are using the LLM to qualify for the New York Bar Exam should not take any online courses, as the bar exam does not count these credits towards their requirements.
Students may approach the Moses Center for Student Accessibility to explore accommodations. Exceptions can also be considered by the tax program in exigent circumstances that may not fall into the categories considered by the Moses Center, including, but not limited to: lengthy illness or injury, the scheduling of required courses only in the evening (conflicting with parenting obligations), etc.
NYU Policies
University-wide policies can be found on the New York University Policy pages.
School of Law Policies
Additional academic policies can be found on the School of Law academic policies page.