Candidates must successfully complete a minimum of 10 credits ("specialization credits") in courses listed under Certificate in International Taxation in the course schedule. Among these 10 specialization credits, candidates must successfully complete the following:
- A course or courses covering inbound and outbound US international tax. This requirement may be fulfilled in one of three ways, namely, by completing: US Taxation of International Transactions (Fall, 3 credits); or International Tax: U.S. Taxation of Cross-Border Activities & Income (Spring, 3 credits); or US Taxation of Domestic Persons with Activities outside the United States (Fall or Spring, 2 credits); and US Taxation of Foreign Persons in the United States (Fall or Spring, 2 credits)
- A course dealing with tax treaties. This requirement may be fulfilled by completing one or more of the following: Tax Treaties: A Practical Approach to Interpretation and Application (Fall, 2 credits); or Tax Treaties (Spring, 1 credit); or Tax Treaties: Advanced Topics and Strategic Planning (Spring, 2 credits)
- A course dealing with transfer pricing. This requirement may be fulfilled by completing one or more of the following: Introduction to Transfer Pricing (Fall, 2 credits); or Transfer Pricing: Selected Problems (Spring, 2 credits); or Transfer Pricing: Compliance, Enforcement & Controversy (Summer, 2 credits)
A minimum grade point average of "B-" must be attained in the courses that are counted toward the Certificate's specialization requirements.
For purposes of earning the LL.M. in Taxation, all Certificate in International Taxation courses will be counted toward the required academic credits in Taxation. Students who wish to apply for this Certificate must do so by the end of the add/drop period of their last semester before graduation.