LL.M. in International Taxation

The Master of Laws (LL.M.) in International Taxation degree program at the University of California, Irvine School of Law is one of a kind, practice-oriented international tax program.

The International Tax Program at UCI Law School (the “Program”) sets itself apart from other tax LL.M. programs by offering an innovative curriculum that instills students with both the doctrinal depth and the practical skills needed to practice international tax law at the highest levels, in the United States or abroad. 

The Program aims to produce graduates who are practice-ready international tax attorneys, judges, tax administrators or policy advocates, or to significantly enhance the international tax skills of those who are already members of the tax profession.

At the center of this vision is a mandatory practical tax skills requirement. The practical tax skills requirement is completed through a tax externship with IGOs, NGOs or government tax agencies. Students may also complete such requirement in a tax clinic, practicing under the supervision of experienced tax professionals. The Program’s founding faculty consulted international tax practitioners, government administrators, tax policy advocates and other industry experts in order to develop its innovative curriculum.

The Program is offered in two alternative tracks. Students must decide between the two tracks by the end of their first semester in the Program.

  1. A two-semester track – This is a standard two-semester, full-time, 24-credit (domestic candidates) or 25-credit (foreign candidates) course of study in international taxation. Students are required to complete 15 credits (domestic candidates) or 16 credits (foreign candidates) of mandatory tax classes, and 9 credits in elective tax classes. There is also a mandatory Practical Tax Skills (PTS) requirement. In order to meet the PTS requirement, at least 4 credits of the 9 elective credits must be earned in part-time tax externships or tax clinics offered during the spring semester. Students completing this track will be conferred the degree in May following the year in which they started their program.
  2. A three-semester track with summer public-interest tax externship – This is a three-semester 24-credit course of study in international taxation. During the fall and spring semesters students are required to complete 15 credits (domestic candidates) or 16 credits (foreign candidates) mandatory tax classes and 5 credits in elective tax classes. Students will complete the PTS requirement in a full-time summer tax externship. Students completing this track will be conferred the degree in December following the year in which they started their program. We suggest (but not mandate) that candidates interested in a career in public tax administration or tax policy advocacy complete the three-semester track.     

Tax faculty and staff are available to assist students in planning their course of study. For more information on graduation requirements, see Curriculum.

For more information on admissions and application schedule see Application and Admissions.