Scheduling Options: Taxation of Cross-Border Investment LL.M.

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. 

Option 1: On Campus (1 Year, Full-Time)

Lawyers who are based locally can complete the program on a full-time basis and, depending on their circumstances, may be able to start the program in the spring, summer or fall semesters.

Option 2: On Campus (2 Years, Part-Time)

Lawyers can complete the program on a part-time basis and, depending on their circumstances, may be able to start the program in the spring, summer or fall semesters.

Option 3: On Campus + Remote Learning (2 Years, Part-Time)

For those students who are not based in or able to come to Miami for a year, the program offers a combination option. This entails course work on campus at the beginning and end of the program with remote learning during the regular U.S. academic year.

Sample 2-Year Schedule for Option 3
July Start (on campus) - Introductory coursework takes place on campus in July of the student’s first year in the program. Courses provide an introduction to the U.S. legal system as it relates to business and tax planning, and the U.S. tax system.

Years 1-2 (online with optional short courses on campus) - During the following two academic years, students take courses on-line. Students may, if they choose, also come to Miami for certain "short courses" that are offered for a week or over several weekends during the academic year.

June End (on campus) - The program ends with the "capstone" courses in June following the second academic year of the program. These courses bring together U.S. and non-U.S. practitioners to discuss international tax planning problems and case studies and develop solutions that satisfy the requirements of multiple jurisdictions. The timing of this on-campus June segment is coordinated with the annual conference on Latin American tax planning held in Miami each June by the American Bar Association, International Bar Association, International Fiscal Association and Tax Executives Institute.

Sample of Courses Taken in a Two-Year Schedule

Year 1
July (On-Campus)
Introduction to the U.S. Legal System (2 credits)
Introduction to the U.S. Tax System, including Entity Classification (4 credits)

Fall Year 1 (Remote Learning or On-Campus)
Taxation of U.S. Activities of Foreign Taxpayers (2 credits)
Federal Wealth Transfer Tax (2 credits)

Spring Year 1 (Remote Learning or On-Campus)
Taxation of Business Entities (3 credits)
Taxation of Foreign Activities of U.S. Taxpayers (2 credits)

Year 2
Fall Year 2 (Remote Learning or On-Campus)
Income Tax Treaties (2 credits)
Property Transactions (3 credits) 
Federal Tax Procedure (2 credits) 

Spring Year 2 (Remote Learning or On-Campus)
International Transactions: Europe (1 credit)
Financial Products (2 credits) 
Taxation of Trusts and Estates (3 credits) 
Estate Planning (1 credit) 

June (On-Campus)
Representing High Net Worth Individuals (2 credits)
Structuring Latin American Investments (2 credits)
Structuring Non-Latin American Investments by Latin American Entities (1 credit)
Comparative Transfer Pricing: U.S., OECD, Latin America (1 credit)

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QUICK LINKS

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CONTACT INFORMATION

University of Miami School of Law
Graduate Program in Taxation
1311 Miller Drive, Room B-350
Coral Gables, Florida 33146
Tel: 305-284-5567
Fax: 305-284-9107
E-mailtaxllm@law.miami.edu

MEET THE DIRECTOR

Patricia Brown
Patricia Brown, is an internationally-recognized expert in the field of international taxation, with specialties in tax treaty policy and the international taxation of financial products and institutions. 

QUICK LINKS

Admissions Information
Apply Now
Request Information

CONTACT INFORMATION

University of Miami School of Law
Graduate Program in Taxation
1311 Miller Drive, Room B-350
Coral Gables, Florida 33146
Tel: 305-284-5567
Fax: 305-284-9107
E-mailtaxllm@law.miami.edu

MEET THE DIRECTOR

Patricia Brown
Patricia Brown, is an internationally-recognized expert in the field of international taxation, with specialties in tax treaty policy and the international taxation of financial products and institutions.