The International Tax LL.M.
The International Tax LL.M. program is designed for a select group of professionals and academics in tax law who wish to complement their legal knowledge and experience with in-depth studies of U.S. and international tax law and policy. To obtain the degree, students must complete a total of 24 credits with at least a 2.7 (“B-”) average in two terms of residence. Unlike the general LL.M., the International Tax LL.M. has a specific set of course requirements: Taxation of Individual Income (4 credits), Corporate Tax (3 credits), Partnership Tax (3 credits), International Tax (3 credits), and the Tax Policy Workshop or a similar advanced tax course (3 credits). The remaining eight credits will be earned in tax classes chosen by the student (such as Income Tax Treaties, Taxation of Financial Instruments, or Taxation of Business Transactions), in approved classes in a related field, and by writing a tax law research paper under the supervision of one of the International Tax Program Law School faculty.
The faculty of the International Tax LL.M. consists of Professors Avi-Yonah, Hines, Kahn, and Logue (Law School) and Professor Slemrod (Business School),The faculty of the International Tax LL.M. consists of Professors Avi-YonahHines, Kahn, and Logue (Law School) and Professor Slemrod (Business School), as well as adjunct professors from practice. Applicants must have, at a minimum, the first degree in law required for law practice in the country in which their legal studies were pursued. The program enrolls of up to ten LL.M. students each year. Students admitted to the International Tax LL.M. may not transfer to the general M.C.L. or LL.M. programs.
"I have been so happy with Michigan's International Tax LL.M. program, that I wholeheartedly recommend it to all my friends interested or active in this field of law. What amazed me most was that, even with my graduate degree and considerable professional experience in international tax law before coming to Ann Arbor, I still learned, and my thinking developed, much more in this program than I had thought possible. The professors were truly inspiring and great mentors, particularly the director of the program himself. To top it off, the degree subsequently opened many doors on the job market to me, in the US as well as abroad. If I were to make the decision again, I would definitely do all I can to take this wonderful and enriching program."
Fadi Shaheen, International Tax LL.M. '05
Associate, Cleary Gottlieb Steen & Hamilton,
New York, USA