LL.M. in Taxation of Cross-Border Investment

A Degree Tailored for Non-U.S. Lawyers

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.

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.

Paulina Wood"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 US tax system has allowed me to improve and better serve the international clients’ needs."

Paulina Wood, LL.M. ‘19
Universidad de los Andes - Bogota, Colombia
Northern Trust Corporation, Miami, FL

Why Miami?

This unique offering makes sense as South Florida has become one of the world's leading centers of international tax planning and asset management, and Miami is a major financial capital and home to the largest concentration of international banks in the U.S.

Expert Faculty

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.

tax moot team with trophyIN THE NEWS: Miami Law Teams Win First and Second Place in the ABA Tax Section’s Law Student Tax Challenge Miami Law's tax teams recently placed first and second in their divisions in the American Bar Association Tax Section's Law Student Tax Challenge, a national competition held in 2023 in San Diego. Read more about tax in Miami Law news.

Schedule Options

This LL.M. has been designed with maximum flexibility to meet the needs of busy professionals who want to blend their pursuit of a degree with their existing practices with no career interruption. The program is offered in various formats - full-time, part-time, on campus, and online. 

Full-Time Study - Applications are accepted and are considered on a rolling basis, but will be considered only when they are complete.

Part-Time Study - Students interested in the part-time program may apply for admission to either the fall or spring semester and, at the discretion of the Director, may later convert to full-time status. A minimum of 28 credits are required for the degree and must be earned within five years from the initial date of matriculation in the Program (although this may be extended to seven years at the discretion of the Director). Applications are accepted and are considered on a rolling basis, but will be considered only when they are complete. At the discretion of the Director, part-time applicants may commence in any semester and may later convert to full-time status.

Option 1: On Campus (1 Year, Full-Time)

Lawyers who are based locally can complete the program on a full-time basis and, depending on their circumstances, may be able to start the program in the spring, summer or fall semesters.

Option 2: On Campus (2 or 3 Years, Part-Time)

Lawyers can complete the program on a part-time basis and, depending on their circumstances, may be able to start the program in the spring, summer or fall semesters.

Online Options

Online (2 or 3 Years, Part-Time) and combination (on campus + online) options are also available.

Learn More

Aljandro Santoyo"During the pandemic, some people decided to start doing exercise or to learn how to cook, in my case, it was the perfect opportunity to learn about the most relevant and developed tax system in the world. Even though I may not practice US tax law, in the future 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.

So far I’m not only extremely pleased with the quality of the professors at The University of Miami, but also with the great friendship and relationships I have developed. I’m convinced that it is never too late to continue learning and I can not think of how this experience could have been any better for me.”

Alejandro Santoyo, LL.M. '22
Partner, Creel, García-Cuéllar, Aiza y Enríquez, S.C
Mexico City, Mexico

Contact Us

University of Miami School of Law
Graduate Program in Taxation
1311 Miller Drive, Room B-350
Coral Gables, Florida 33146
Tel: 305-284-5567
Fax: 305-284-9107

Dana Trier, Interim Director
E-mail: dlt57@miami.edu