Tax_Law_Program

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 a seminar on current issues in tax law, policy, and practice. Tax Concentrators will be guaranteed space in the required courses.

There are four required courses in the Concentration:

  • Taxation (4 credits, Fall Term)
  • Taxation of Business Corporations (3 credits, Spring Term)
  • Taxation of International Income (3 credits, Spring Term) or Partnership Tax (2 credits, Fall Term) (If the partnership tax option is chosen, a 50 page paper on a tax related topic is required)
  • Seminar on Current Issues in Tax Law, Policy, and Practice (2 credits, 1 credit each in Fall and Spring Terms) Students may, by permission, take only one semester of the seminar provided that the LL.M. written work requirement is satisfied with a tax-related paper.

The remaining credits required for the LL.M. can be allocated to the LL.M. written work requirement (usually 1 or 2 credits), elective tax courses, and courses at the Law School, or certain courses elsewhere at Harvard University, depending on the particular interests of the studentĀ 

LL.M. applicants interested in the Concentration in Taxation should indicated their interest in section 18 of the Application for Admission to Graduate Study.

Last modified: May 22, 2014

© 2014 The President and Fellows of Harvard College. All rights reserved.