Graduate Program in Taxation

Program Requirements: LL.M. Cross-Border Investment

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The LL.M Degree is 28 course credits, some required and some electives, and students are also required to take a course introducing them to the U.S. legal system.

Required Courses

Introduction to the U.S. Legal System
Introduction to the U.S. Tax System, including Entity Classification
Taxation of Business Entities
Taxation of U.S. Activities of Foreign Taxpayers
Taxation of Foreign Activities of U.S. Taxpayers
Income Tax Treaties
Federal Wealth Transfer Tax
International Transactions: Europe
Representing High Net Worth Individuals
Structuring Latin American Investments
Structuring Non-Latin American Investments by Latin American Entities
Comparative Transfer Pricing: U.S., OECD, Latin America

Elective Course

Taxation of Property Transactions
Federal Tax Procedure
Financial Products
Taxation of Trusts and Estates
Estate Planning

Click here for course descriptions.


Patricia BrownThe Program's director, 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. Read More


Sarah B. Sindledecker, J.D. '08, LL.M. '11

"The LL.M. in Taxation is a challenging, fast-paced program that provided me with the technical skills and specialized knowledge to excel in the field of private client practice. The program offers students a range of courses across many different tax disciplines. This diversity allowed me to personalize my own schedule and focus on the areas of international tax and estate planning. Each of my professors was a leading expert and genuinely cared about my success. Their dedicated staff helped guide me to the right firm and adequately prepared me for the interviewing process."

Sarah B. Sindledecker,
J.D. '08, LL.M. '11

Associate, Cantor & Webb P.A.; Miami, FL

"I stepped on the UM campus; it was love at first sight...[the program] completely prepared me to do what I do... [the degree] has helped me have the legal career I wanted."

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