Concentrations in the Masters in Taxation Program

A student is not required to pursue the full LL.M. to obtain a concentration. A student may either create his or her own curriculum or pursue a concentration. The LL.M. has five possible concentrations. Each concentration has its own required course curriculum that must be taken, in order to complete the concentration. The concentration acts like a curriculum guide for students that desire to specialize in a particular area. If a student completes a concentration, then the program will grant that concentration to the student for framing. An LL.M. graduate will receive both the LL.M. degree and the concentration certificate(s) earned. Students who successfully complete 17 credits and the Online Research & Writing (Thesis I) requirement for a particular concentration will only receive a certificate from the LL.M. International Tax Program.

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1. International Financial Centers
2. United States Taxation
3. E-commerce
4. Anti-Money Laundering & Compliance
5. Trusts and Estate Planning

A concentration requires 17 credits, including the required Online Research & Writing (Thesis I) course. Since all program courses are worth three credits, five courses plus the two-credit Online Research & Writing course will earn a concentration's diploma.

Students may take more credits than the 28 required to graduate with an LL.M. For example, a student pursuing two concentrations is required to undertake 34 credits.

In the instance that a student is not required to pursue a concentration and may take any LL.M. courses offered, subject to the pre-requisites for the advanced courses, the program allows a firm or financial institution to sculpt its own training requirements for its associates.

Required courses to obtain a particular concentration’s certificate:

Concentration in International Financial Centers Planning

• Principles of International Tax (Fall)
• Tax Treaties Law & Planning (Fall)
• Offshore Financial Centers & Planning (Spring)
• Anti-Avoidance (Spring)
• International Tax Planning (Summer)

Concentration in United States Taxation

• Introduction to Income Tax 1 (Fall)
• Tax Civil Procedure (Fall)
• Tax 2: Accounting, Deferred Comp & Other Issues (Spring)
• US Corporation Tax (Spring)
• US Partnership Tax (Summer)

Concentration in E-commerce

• Introduction to E-commerce (Fall)
• Privacy Law (Spring)
• Online Contracting (Summer)
• Global Commerce Law & Taxation (Summer)
• Cyber Crime & Techno Torts (Spring)

Concentration in Anti-Money Laundering & Compliance

• Anti-Money Laundering & Compliance 1 (Spring)
• Anti-Money Laundering & Compliance 2 (Summer)

Technical Issues of Anti-Money Laundering: Asset

• Anti-Money Laundering & Compliance 3 (Fall)

Forfeitures; Terrorism Financing; Tax Exempts (2006)

• Offshore Financial Centers Planning (Spring)

Concentration in Trusts and Estate Planning/Company Secretarial and Administration

• Trusts Law and Administration (Fall)
• Estate and Gift Tax (Spring)
• Offshore Financial Centers Planning (Spring)
• International Estate Planning (Summer)

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