Overview

In today's world, tax issues are inescapable, increasingly complex and constantly changing. The tax program draws upon Miami's unique location – the pivot point between S. America, N. America and Europe – to bring the region's diverse perspectives and career-building opportunities to students. Miami Law's tax program and courses focus on building a better tax lawyer who develops the "tax sense" necessary to resolve tax problems with confidence which is evident in our career outcomes. Several courses are co-taught by U.S. and a non-U.S. tax lawyers and students are introduced to problem solving for multiple jurisdictions with an Online LL.M. in Taxation of Cross-Border Investment and International Tax Concentration option.

Admission Requirements

Admission to the Graduate Program in Taxation is highly selective. A candidate's performance in law school tax courses and his or her overall law school record are of particular interest in evaluating the application.

For Domestic J.D. Students

Prior to enrollment, full-time and part-time applicants must have earned a J.D. degree from a law school accredited by the American Bar Association and must have successfully completed the equivalent of a basic introductory J.D. Federal Income Tax course. If a student has not completed the required Federal Income Tax course, please contact the Tax Program Coordinator at taxllm@law.miami.edu for information about on campus and online options available to satisfy this requirement.

For International Students

The Graduate Program in Taxation welcomes applications from international students and is prepared to work with students with backgrounds in diverse legal systems to facilitate a successful transition to studying law in the United States.

  • International applicants must hold a J.D. degree or its equivalent from a foreign institution.
  • Applicants whose native language is not English must take the Test of English as a Foreign Language (TOEFL). A score of 580 on the written, 237 on the computer based or 92 on the internet based TOEFL test is required to be considered for admission.

Curriculum Requirements

Required Courses
TAX 905CORPORATE TAX I2
TAX 915INTERNATIONAL INBOUND2
TAX 916INTERNATIONAL: OUTBOUND2
TAX 946Federal Wealth Transfer Tax2
TAX 948Corporate Tax3
TAX 949Property Transactions1
TAX 950Partnership Tax3
Elective Courses 111
INTRODUCTION TO U.S. INTERNATIONAL POLICY
U.S. TAX POLICY: CURRENT TOPICS
TAXATION OF EXECUTIVE COMPENSATION
Income Tax of Trusts and Estates
TRANS INVOLV CONSOLID GROUPS
High Net Worth
International Trans Europe
Limitations On Loss Utilization
TAXATION OF ATHLETES AND ENTERTAINERS
TAXATION OF SHIPPING
TAX ISSUES RELATING TO CRYPTOCURRENCY AND BLOCKCHAIN
International Transactions Latin America
INVESTING IN SPORTS: FROM ATHLETES VENTURE CAPITAL TO PRIVATE EQUITY AND SPACS
NEW INTERNATIONAL TAX CONSENSUS: OECD's "PILLAR ONE" AND "PILLAR TWO" PROPOSALS
Federal Tax Procedure
Federal Criminal Tax Practice
Estate Planning
Tax Accounting
Income Tax Treaties
State and Local Tax
Cross Border Taxation of Financial Instruments
Introduction to Financial Instruments
CORPORATE TAX II
PARTNERSHIP AND PROPERTY II
Total Credit Hours26

1 Not all elective courses may be offered every year.

This is a sample Plan of Study. Your actual course sequence may vary depending on your previous academic experience as well as current course offerings. Students should meet with their academic advisor each semester to determine the appropriate course selection.

Sample Plan of Study

1-Year Program

Plan of Study Grid
Year One
FallCredit Hours
TAX 946 Federal Wealth Transfer Tax 2
TAX 915 INTERNATIONAL INBOUND 2
TAX 916 INTERNATIONAL: OUTBOUND 2
TAX 948 Corporate Tax 3
LL.M. Elective Credits 6
 Credit Hours15
Spring
TAX 905 CORPORATE TAX I 2
TAX 950 Partnership Tax 3
TAX 949 Property Transactions 1
LL.M. Elective Credits 5
 Credit Hours11
 Total Credit Hours26

Mission

To foster the intellectual discipline, analytical skills, research skills, and the highest standards
of professional responsibility that will prepare graduates of the Graduate Program in Taxation for meaningful employment as tax or business lawyers in private practice, business entities, charitable foundations, or governmental service.
To fulfill the legal profession’s historic duty to promote the interest of justice in tax compliance, administration of the tax system, and preservation of the highest ethical standards by understanding tax lawyers’ duty to represent clients in a manner that reflects an understanding of the duty of tax compliance and the duty to forego use of abusive tax shelter transactions designed to evade legally required tax obligations.
In fulfilling this mission, the Graduate Tax Program is committed to supporting students as they develop an advanced substantive knowledge of tax law, tax procedure, tax policy processes, and the professional responsibilities of tax lawyers.

Student Learning Outcomes

  1. Students will demonstrate an advanced ability to communicate orally and in writing.
  2. Students will demonstrate an advanced substantive knowledge of tax law, tax procedure, tax policy processes, and the professional responsibilities of tax lawyers.