Miami—a global capital for law and commerce—is the place to study international tax law. The program prepares tax lawyers to understand the global context in which their clients do business. As wealthy individuals increase their ties to the U.S., their income and estate tax planning can get tricky. Knowledge of the domestic rules of taxation is often no longer adequate to serve clients whose lives, businesses, and investments cross borders and jurisdictions. This degree program is ideal for students who expect international tax law to play an important role in their professional careers, have a solid foundation in their own domestic tax system and have enough experience to bring their own questions to the program.
Who Should Consider This Degree?
Specifically, the degree benefits foreign 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.
Are 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.
The city has an exceptionally high number of lawyers representing clients with cross-border investments. We are able to bring in this top talent as adjuncts and have non-U.S. tax experts teach alongside U.S. tax lawyers to show the real-world dynamics of developing a structure that satisfies the business and legal demands of multiple jurisdictions. This way, students understand how international tax planning has to work in every country where their clients do business.
This LL.M. meets the needs of busy professionals who want to blend their pursuit of a degree with their existing practices and not interrupt their careers. The program is offered in various formats - full-time, part-time, on campus, and online.
Graduates of our program consistently attribute their professional success to the network, career opportunities, and knowledge they secured during their time in this LLM program. Small class size allows students to receive guidance from an experienced career advisor who has special training in assisting Cross-Border LLM students with their job search and professional development needs, including individualized instruction on networking, resume writing, and interviewing skills.
The LLM offers two concentrations in specialized areas of tax law: Taxation of High Net Worth Individuals and Business Taxation which prepare graduates to delve into sophisticated international tax planning and asset management. As South Florida has become one of the world's leading centers of international tax planning and is the gateway where Latin America meets the rest of the world, we prepare the tax lawyer who loves to solve tough problems and knows a good plan has to work in every country where their clients do business.
Miami Law has a broad alumni network, and the program has close connections with leading tax practitioners and alumni working in Big Four firms, top law firms, and government agencies. Students can also participate in campus recruiting programs, the University of Miami’s Accounting Career Fair, and conferences, lectures and other networking events such as "Tax Talks" at the law school where alums and local practitioners talk to students about types of tax careers, how to find tax law jobs, and career advice.
“Having the opportunity to be part of the Cross-Border Tax Program was academically and socially enriching. The in-depth perspective on comparative tax law with focus on the U.S. tax system has allowed me to improve and better serve the international clients' needs."
Paulina Wood, LLM '19 Universidad de los Andes, '97, Bogota, Colombia International Wealth Management Senior Relationship Advisor, Northern Trust Corporation Miami, FL
“I’m confident that the quality of my professional services will be significantly increased both for international clients investing in Mexico as well as for Mexican corporates pursuing to expand their operation in the US. I’m not only extremely pleased with the quality of the professors but also with the great friendship and relationships I have developed.”
Alejandro Santoyo, LLM '22 Universidad del Valle de Mexico, JD Associate, Ritch Mueller Mexico City, Mexico
“Doing the program online was an extra advantage, for it gave me the necessary flexibility a working attorney needs to have in order to keep his practice while improving his skills. My favorite class was ‘Outbound Investments’ which provided me valuable tools for understanding the tax standpoint of many of my clients' U.S. controlling companies.”
José Rubens Scharlack, LLM ‘19 Universidade de São Paulo, ‘00 Owner, Schlark São Paulo, Brazil
