The Two-Year Tax Program is specifically for internationally-trained lawyers and non-law tax professionals who seek advanced training in the complexities of US tax law. This comprehensive program immerses students in the intricacies of the US 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.
No thesis requirement! This program is classroom focused, though students will likely write one or more lengthy research papers in seminars. Writing coaches are available to help with academic writing projects.
What happens in the second year?
Concentrations
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
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
What Our Students Are Saying
The Two-Year Program has greatly helped me prepare for success in law school, especially as someone without a US legal background. It introduced me to the American law school system, taught me how to adapt to its learning style, stay on top of coursework, and manage my time effectively while still enjoying life outside the classroom. It also gave me the opportunity to build meaningful friendships with fellow international students. Seeing each other almost every day allowed us to form strong connections that I truly value. Finally, the program’s professors are exceptional, both supportive and dedicated to helping students reach their full potential. Enrolling in the Two-Year Program is one of the best decisions I have ever made.
An Immersive University Experience
Pro Bono Program
Students can dedicate their legal skills and expanding knowledge to address unmet legal needs in the Boston area, throughout the United States, and around the world.
Discovery Series
Spending two years at BU Law allows students the opportunity to become Boston locals and to appreciate the city’s rich history. Students in the Two-Year program will also have more opportunities to visit court proceedings, attend talks by guest lecturers, and participate in the many social events hosted by the law school.
Professional Skills Lab
A one-and-a-half-day interactive program focusing on developing core professional competencies, practical skills, and long-term career management tools.
Beyond the Classroom
A full menu of extracurricular activities connects students with fellow graduate law and JD classmates, the city of Boston, and the beauty of New England.