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


Dr. Andreas Striegel, LL.M. '05

"As a German tax professional, the graduate program provided a high level of international Tax experience in a great atmosphere. I enjoyed the US Tax point of view as well as the International Tax Aspects - from the perspective of both countries. It was a rewarding and challenging program for me and I would do it again."

Dr. Andreas Striegel,
LL.M. '05

Partner, Mainfort GmbH; Frankfurt, Germany

"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."

video iconWatch more of the Tereina Stidd, LL.M. '03 interview.