LLM in Taxation of Cross-Border Investment

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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.* Many courses in this graduate tax degree are co-taught by U.S. and non-U.S. tax lawyers to show the real-world dynamics of developing a structure that satisfies the business and legal demands of multiple jurisdictions.

Who Should Take this LLM?

The specialized degree is ideal for students who have a solid foundation in their own domestic tax system and who are a few years out of law school. Specifically, the degree will benefit:

• 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 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.

Course Offerings & Requirements

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. The program can be taken full-time or part-time and culminates in a one-month intensive session of "capstone" courses.

Required courses:

Introduction to the U.S. Legal System (2 credits)
Introduction to the U.S. Tax System, including Entity Classification (4 credits)
Taxation of Business Entities (3 credits)
Taxation of U.S. Activities of Foreign Taxpayers (2 credits)
Taxation of Foreign Activities of U.S. Taxpayers (2 credits)
Income Tax Treaties (2 credits)
Federal Wealth Transfer Tax (2 credits)
International Transactions: Europe (1 credit)
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)

Electives:

Taxation of Property Transactions (3 credits)
Federal Tax Procedure (2 credits)
Financial Products (2 credits)
Taxation of Trusts and Estates (2 credits)
Estate Planning (2 credits)

Capstone Courses

These specialized courses are taught by teams of U.S. and non-U.S. tax lawyers, giving students a glimpse of the real-world dynamics of developing a structure that satisfies the business and legal demands of multiple jurisdictions. The focus of the capstone courses is structuring investments in and by Latin America.**

Distance Learning

Some courses in the LLM may be available each semester via distance learning. For details, please contact us.

For More Information

Please contact taxllm@law.miami.edu.

*Subject to final approval. This LL.M. has been approved by University of Miami faculty and has been recommended by President Shalala to the Board of Trustees and is pending their approval vote at the end of May 2013.

**Additional segments focusing on Europe and/or Asia may be added in the future.