The LLM in International Taxation program (ITP) is limited to students who are graduates of law schools outside of the United States. There is considerable interaction, however, between students in this program and those in the LLM in Taxation who are concentrating in international taxation.
LLM in International Taxation students must complete 27 credits to graduate. Students who would like to qualify to take the New York bar examination must complete 29 credits.
Required Introductory Courses
- Introduction to US Law (2 credits); and
- Introduction to US Legal Practice (1 credit)
All International Tax Program students are required to take Introduction to US Law, a non-tax course that is designed to introduce foreign lawyers to US legal concepts, and Introduction to US Legal Practice. Both introductory courses (Intro) are held in the two weeks before the beginning of the fall semester. Both can count towards the NY state bar examination eligibility requirements for foreign-trained attorneys.
Corporate Tax for ITP Students typically begins meeting during the second week of the Intro courses, a week prior to the start of the fall semester. We do this so that students have the US tax background they need to start their other courses. We based this on feedback from past students.
Required Tax Courses
- International Tax I & II (4 credits, fall semester);
- Corporate Tax for ITP Students (4 credits, fall semester; also meets several times in the week before the start of the fall semester)
- Taxation of International Business Transactions (3 credits, spring semester);
- Tax Treaties (4 credits, spring semester); and
- One of the following policy courses: Comparative Tax Policy Seminar (2 credits) or International Tax Policy Seminar (2 credits) or Tax Policy and Public Finance Colloquium (2 credits, fall semester).
Of the 27 credits needed to graduate, students must take 17 credits in the required tax courses listed above. The remaining seven credits may be satisfied by either tax or non-tax courses.
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.