International Taxation

The program in International Taxation is open to students who have received a degree in law from a recognized foreign university. The program is offered on a full-time basis only beginning in the Fall semester. The purpose of the program is to provide students with the basic structure of the U.S. international tax system and, at the same time, to offer courses which reflect the globalization of tax law principles and practices. The program is suitable for students who expect international tax law to play an important role in their professional careers, whether as tax advisors, academics, or government officials.

Of 24 credits needed to graduate, students must take 16 credits in the required courses listed below. Of the remaining 8 credits, 4 must be in tax classes other than Income Taxation. The remaining 4 credits may be satisfied by either tax or non-tax courses. Although there is no independent writing requirement for the International Taxation Program, students are encouraged to register for up to two credits in a directed research project supervised by Professor H. David Rosenbloom, Director of the International Tax Program.

Required Courses

• International Tax I and II (4 credits)
• Corporate Tax I and II (4 credits)
• Taxation of International Business Transactions (3 credits)
• Tax Treaties (3 credits)
• Tax Policy: Comparative (2 credits) or International Tax Policy (2 credits) or Tax Policy: European Union (2 credits) or Foreign Tax Credit (2 credits)

The International Business Transactions course centers around a case study involving a proposed three-country transaction. Teams of three students do original research and prepare a written proposal for the most tax-efficient structuring of the transaction, with each student representing his or her home country. In addition to faculty supervision, each team is assigned an outside advisor, usually an international tax specialist in a New York or D.C. firm, who meets with the team once or twice during the seven-week period of the case study. The course reflects the increasingly international nature of international tax practice and provides students with the opportunity to work cooperatively with tax lawyers coming from different tax systems and cultures.

Elective Courses
Representative elective courses might include:

• Advanced Corporate Tax Problems (International)
• Colloquium on Tax Policy and Public Finance
• Estate and Gift Taxation
• Partnership Tax
• Taxation of Financial Instruments
• Taxation of Mergers and Acquisitions
• International Tax III.

Other electives may be taken in selected non-tax courses such as those offered in the LL.M. program in International Legal Studies, as available.

For more information regarding the International Taxation Program at the NYU School of Law, please visit the Taxation Program Web site.

 

Office of Graduate Admissions
New York University School of Law
245 Sullivan Street, 3rd Floor
New York, New York 10012-1099
Telephone: (212) 998-6060
Fax: (212) 995-4883
Email: law.grad.moreinfo@nyu.edu