LL.M. in Taxation of Cross-Border Investment


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"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, LLM Taxation of Cross-Border Investment Candidate
Founding Partner, Rodante & Scharlack
São Paulo, Brazil

Miami is a major financial capital and home to the largest concentration of international banks in the U.S. and as South Florida has become one of the world's leading centers of international tax planning and asset management, we have launched this unique offering.

Tailored for Non-U.S. Lawyers

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 will benefit:

  • 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.
  • Non-U.S./foreign lawyers who 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.

Expert Faculty

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.

Study Options: Full-time or Part-time / On Campus or Online

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 (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 (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 (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.

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Course Descriptions & Requirements

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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


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. 


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