Online Program - Taxation of Cross-Border Investment LL.M.

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.

Online Option

For those students who are not based in or able to come to Miami, the program offers an online option that can be completed in 2 or 3 years, part-time. This entails online learning during the regular U.S. academic year.


Introductory coursework takes place in July of the student’s first year in the program. Courses provide an introduction to the U.S. legal system as it relates to business and tax planning, and the U.S. tax system.

Years 1 - 2 (Online)

During the following two academic years, students continue to take courses online. Students may, if they choose, also come to Miami for certain "short courses" that are offered for a week or over several weekends during the academic year.

Combination of In-Person and Online Learning Option

Students can combine in-person classes and online learning to complete the required 28 credits, which can be completed in 2 or 3 years, part-time.

Based on their schedules, students can take in-person classes (including full-semester and/or short courses) when in Miami, and can take courses remotely when located outside Miami.

Note that not all courses may be offered in both formats – some courses may be offered only online, for example.

2-Year Schedule

Sample of Courses Taken in a Two-Year Schedule

Year 1


Introduction to the U.S. Tax System, including Entity Classification (3 credits)

Fall Year 1 (Online or On-Campus)

  • Introduction to the U.S. Legal System (2 credits)
  • International: Inbound (2 credits)
  • Taxation of Business Entities (2 credits)
  • Property Transactions (1 credits)

Spring Year 1 (Online or On-Campus)

  • International: Outbound (2 credits)
  • Introduction to Financial Instruments (1 credit)
  • Taxation of Shipping Transactions (2 credits)
  • Federal Criminal Tax Practice (1 credit)
  • Tax Issues Relating to Cryptocurrency and Blockchain (1 credit)

Year 2

Fall Year 2 (Online or On-Campus)

  • Income Tax Treaties (1 or 2 credits)
  • Federal Tax Procedure (2 credits) 
  • Federal Wealth Transfer Tax (2 credits)
  • U.S. Tax Policy (2 credits)

Spring Year 2 (Online or On-Campus)

  • International Transactions: Europe (1 credit)
  • Income Taxation of Trusts and Estates (3 credits) 
  • Estate Planning (1 credit) 
  • Representing High Net Worth Individuals (2 credits)
  • International Transactions: Latin America (1 credit)
  • Introduction to U.S. International Tax Policy (1 credit)