The Two-Year Tax Program is specifically for internationally trained lawyers and non-law tax professionals who seek advanced training in the complexities of U.S. tax law. This comprehensive program immerses students in the intricacies of the U.S. legal system, providing a deep understanding of how US lawyers are trained to analyze legal questions and advocate on their clients’ behalf. Through rigorous coursework, engaging discussions, and hands-on experiences, students develop critical thinking, analytical reasoning, and legal research skills. They gain proficiency in legal writing, oral advocacy, and negotiation, enabling them to effectively communicate and advocate within the American legal context and beyond. Additionally, the program fosters an appreciation for ethical considerations and the broader societal impact of the law. 

This program offers two degree options.  Internationally-trained lawyers and those with a first degree in law may apply for the Two-Year Master of Laws (LLM) in Tax Law.  Non-lawyers may apply for the Two-Year Master in the Study of Tax Law (MSL-Tax).  The requirements for both degree programs are otherwise identical.

Concentrations in the second year

Estate Planning

Students must complete all three of the required courses, and any of the three listed electives to earn the concentration in estate planning. Students merely interested in learning more about estate planning, but not willing to fulfill the requirements of the concentration, should look at the courses in the estate planning emphasis area.

Required Courses

• LAW TX 904 Estate and Gift Taxation
• LAW TX 935 Estate Planning
• LAW TX 937 Taxation of Trusts and Fiduciaries

Elective Courses

• LAW TX 918 Life Cycle of a Business Venture
• LAW TX 920 Tax Aspects of Buying and Selling a Business
• LAW TX 930 Partnership Tax I
• LAW TX 933 Introduction to Corporate Tax
• LAW TX 934 Estate Planning—Advanced
• LAW TX 950 Tax Aspects of Charitable Giving
• LAW TX 958 International Estate Planning
• LAW TX 969 Business Succession Planning
• LAW TX 975 Estate Planning and Drafting
• LAW TX 977 Elder Law

Emphasis Areas in the second year

General Business Taxation

A student who has a background in basic federal income taxation and corporate taxation and who wishes to concentrate on business tax issues should consider the following elective courses:

• Corporate Reorganizations
• Executive Compensation
• Life Cycle of a Business Venture
• State and Local Taxation
• Tax Accounting for Financial Statements
• Tax Law of Accounting Methods
• Tax Aspects of Buying and Selling a Business
• Tax and Technology
• Taxation of Intellectual Property
• World of LLCs

Estate Planning

Students not able to commit to the full concentration in estate planning, but interested in learning more about it, should consider the following elective courses:

• Elder Law
• Estate and Gift Taxation
• Estate Planning
• Estate Planning: Advanced
• Estate Planning & Drafting
• Executive Compensation
• Life Cycle of a Business Venture
• International Estate Planning
• Tax Aspects of Charitable Giving
• Taxation of Trusts and Fiduciaries
• Business Succession Planning

International Taxation

Students interested in international tax should consider the following elective courses:

• Comparative Income Taxation
• Comparative VAT
• Inbound International Taxation
• International Information Reporting and Withholding
• Outbound International Tax
• Tax Aspects of International Business
• Tax Fraud and Technology
• Taxation of Intellectual Property
• Transfer Pricing & Supply Chains
• US Transfer Pricing
• US and International Tax Policy

Note: Classes are subject to change and may not be offered every semester. Please consult the BU Law course website for updated class offerings.

Financial Services

Students interested in financial services should consider the following elective courses:

• Inbound International Taxation
• Outbound International Tax
• Taxation of Financial Products: Policy and Theory
• Taxation and Regulation of Cryptocurrency
• Tax Fraud and Technology

After the Program—and Beyond

Career Paths

The Two-Year Tax Program is specifically designed to prepare internationally trained lawyers and tax professionals for the challenge of global practice. This comprehensive program immerses students in the intricacies of the U.S. legal system, providing a deep of understanding of US doctrine in virtually any area of interest—intellectual property, international business transactions, mergers and acquisitions, and alternative dispute resolution, to name only a few—they also learn something equally important: how US lawyers are trained to analyze legal questions and advocate on their clients’ behalf. Through rigorous coursework, engaging discussions, and hands-on experiences, students develop critical thinking, analytical reasoning, and legal research skills. They gain proficiency in legal writing, oral advocacy, and negotiation, enabling them to effectively communicate and advocate within the American legal context and beyond. Additionally, the program fosters an appreciation for ethical considerations and the broader societal impact of the law. Graduates of a Two-Year Tax Program are well-prepared to pursue diverse career paths in law firms, government agencies, international organizations, corporations, and academia, where their specialized knowledge and expertise in U.S. law make them highly sought-after professionals.

Internships in the US

Curriculum Practicum Training

One unique feature of the Two-Year Tax program is its incorporation of Curriculum Practical Training (CPT), which provides students on F-1 visas with invaluable opportunities to gain practical work experience in the second year of study. CPT allows students to engage in internships, externships, or other work placements that align with their academic and career goals. By working alongside legal professionals in real-world settings, students can apply the knowledge and skills acquired during their first year of coursework to tackle complex legal issues, hone their professional judgment, and develop a deep understanding of the practical application of US tax law. This hands-on experience not only enhances students’ legal acumen but also helps them build a professional network, gain exposure to different areas of law, and make informed decisions about their future career paths. The inclusion of CPT in the Two-Year Tax program offers students a unique advantage in their journey to becoming well-rounded practitioners. Students will be required to hold weekly check-ins with a designated faculty member and complete a short reflection piece as part of the CPT opportunity. 

Optional Practical Training

Graduates of the Two-Year Tax Program may seek to stay in the United States for a period of time after graduation—as permitted under visa regulations—to obtain practical work experience in a firm, company, or other organization. Finding short-term, post-graduation work in the United States can be challenging, but it is not impossible; each year some students secure positions in the United States for up to a year and beyond. 

Throughout your time at BU, you will be guided and supported by a full-time associate director for professional development dedicated solely to non-JD career issues. The associate director will assist you in identifying opportunities, preparing for interviews, and presenting yourself to the US legal market. Many students find internships through connections from their home countries; you are encouraged to arrive in the United States with a list of connections to explore if you want to pursue an internship after Commencement.