LL.M. Concentration in Taxation
Students admitted to the Harvard Masters of Law (LL.M.) degree program may apply for the Concentration in Taxation. The goal of this Concentration is to provide law graduates from outside the U.S. with the best possible education in U.S. tax law and policy, supplemented with courses in comparative taxation and a year-long seminar on current issues in tax law, policy, and practice.
There are five required courses in the Concentration:
- Taxation (4 credits, Fall Term)
- Comparative International Tax Policy (2 credits, Winter Term)
- Taxation of Corporations and Shareholders (4 credits, Spring Term)
- Taxation of International Income (3 credits, Spring Term)
- Seminar on Current Issues in Tax Law, Policy, and Practice (1 credit, Fall Term)
The remaining 8 to 10 credits required for the LL.M. can be allocated to the LL.M. written work requirement (usually 1 or 2 credits), elective tax courses, other courses at the Law School, or certain courses elsewhere at Harvard University, depending on the particular interests of the student.
LL.M. applicants interested in the Concentration in Taxation should indicate their interest in section 18 of the Application for Admission to Graduate Study.