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.

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. 

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
Taxation of Cross-Border Investment LL.M. Candidate '22

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

Rebecca Rosenberg
Phone: (305) 284-5946
E-mail: rir24@law.miami.edu
Office: B351