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The International Tax LLM

The International Tax LLM 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 LLM, the International Tax LLM has a specific set of course requirements: Introduction to U.S. Tax Law (1 credit); Corporate Taxation (4 credits); International Tax (3 credits); Partnership Tax (3 credits); Tax Planning for Business (3 credits); and Taxation of Financial Instruments (1 credit). The remaining nine credits will be earned in tax classes chosen by the student, 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 faculty.

The faculty of the International Tax LLM consists of Professors Reuven Avi-Yonah (director), Phillip Adams, James Hines, Doug​ Kahn, and Kyle Logue (Law School) and Professor Joel Slemrod (Business School). 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 up to 10 LLM students each year. Students admitted to the International Tax LLM may not transfer to the general MCL or LLM programs.

"I have been so happy with Michigan's International Tax LLM 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 United States as well as abroad. If I were to make the decision again, I would definitely do all I could to take this wonderful and enriching program."

Fadi Shaheen, International Tax LLM '05
Associate, Cleary Gottlieb Steen & Hamilton,
New York, USA