International Taxation Certificate
Cross-border taxation constitutes the bread and butter of multinational taxpayers and the professional service firms that represent them, many headquartered in Washington, DC. The Certificate in International Taxation program is comprised of a dozen international tax courses, all taught by top experts at the Internal Revenue Service, the U.S. Treasury Department, major law firms and Big Four accounting firms.
The core curriculum concentrates on inbound and outbound U.S. international tax, transfer pricing, and tax treaties. Students may then choose among electives addressing international tax controversies, European Union tax law, value-added taxation, foreign tax credit, and a variety of courses addressing cross-border corporate tax planning.
The requirements for the Certificate in International Taxation are:
- Successful completion of 10 specialization credits of coursework in international tax, which include the following required courses:
- Tax Treaties (2 credits)
- Transfer Pricing (2 credits)
- Either: U.S. International Inbound Tax (2 credits) AND U.S. International Outbound Tax (2 credits), or International Tax (3 credits, on-campus only)
- Additional coursework listed under International Tax Certificate in the Curriculum Guide to meet the 10 specialization credit requirement.
- A minimum grade point average of “B-” or higher in the courses that are counted toward the Certificate requirements.
- Successful completion of all requirements for the Certificate within two years of commencing coursework towards its completion in conjunction with the LL.M. in Taxation or M.S.L. in Taxation degrees.
- U.S.-trained students must successfully complete either:
- a basic federal income taxation course in prior study, or
- the Foundations of Federal Income Taxation course during the fall semester as part of their degree program study.
- Foreign-trained students must successfully complete the Foundations of Federal Income Taxation course during the fall semester as part of their degree program study.
- The Certificate in International Taxation is open to both U.S. and foreign-trained lawyers, and can be pursued in-person or online, in conjunction with the LL.M. in Taxation degree.
- The Certificate in International Taxation is also open to non-attorney tax professionals, and can be pursued in conjunction with the M.S.L. in Taxation degree.
- J.D. students are not eligible to pursue the Certificate in International Taxation as part of their J.D. degree studies.
- Students cannot be admitted into the Certificate in International Taxation program on a standalone basis.
- Students who wish to apply for the Certificate should do so by notifying their LL.M. or M.S.L. Program Director no later than the last day of add/drop activity in the last semester before their graduation.
- Some courses in the Certificate program may require live participation via Zoom videoconferencing.
Refer to the Curriculum Guide for the current list of offerings that satisfy coursework for the Certificate in International Taxation. On the left-hand side Search Options menu, select International Taxation Certificate or International Taxation Certificate (Online) as the option under Courses in a Graduate Program.
For a sample listing of courses offered in previous years to satisfy coursework for the Certificate in International Taxation, refer to the Certificate in International Taxation Curriculum Essays page.
Georgetown Law is a member of the State Authorization Reciprocity Agreement (SARA), which allows online programs that demonstrate compliance with their home state’s authorization requirements to enjoy reciprocal authorization in all other SARA states, which include the District of Columbia, Puerto Rico, and all U.S. states except California. Georgetown is also authorized separately to deliver online education to students residing in California. For more information on state authorization, including state complaint processes and refund policies the university is required to comply with, please visit the Georgetown Office of Compliance and Ethics Distance Education page.
For more information on SARA, please visit the National Council for State Authorization Reciprocity Agreements website.
Georgetown Law’s online degree and certificate programs will not lead to professional licensure and will not qualify a student to sit for any state bar exam.