Certificate in International Taxation
Cross-border taxation constitutes the bread and butter of multinational taxpayers and the professional service firms that represent them, many headquartered in Washington, D.C. 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.
Information regarding Georgetown’s ability to offer online programs, as well as the online program’s disclosure about professional licensure can be found on the Professional Licensure and Bar Examinations in the United States — LL.M. Students(This text opens in new tab.) page.
- 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.
LL.M. in Taxation Students
- U.S.-trained and all online students, prior to pursuing the Certificate in International Taxation, must successfully complete either:
- a basic federal income taxation course in prior study, or
- Foundations of Federal Income Taxation (online, non-credit, no tuition cost).
- Foreign-trained students in the on-campus program, as part of their degree studies, must successfully complete the following course during the fall semester:
- Federal Income Taxation (4 credits)
M.S.L. in Taxation Students
- Non-attorney tax professionals, prior to pursuing the Certificate in International Taxation, must successfully complete either:
- a basic graduate-level federal income taxation course in prior study, or
- Foundations of Federal Income Taxation (online, non-credit, no tuition cost).
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.
Refer to the Curriculum Guide for the current list of offerings that satisfy coursework for the Certificate in International Taxation. In the Curriculum Guide Search Options menu, select International Taxation Certificate or International Taxation Certificate (Online) as the option under Courses in a Graduate Program.
Descriptions for courses currently or previously offered to satisfy requirements for the Certificate can be found on the Certificate in International Taxation Curriculum Essay.