International Tax


"Texas A&M University is among the pioneers of change in tax education."

     — Ernst & Young's Tax Insights

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International Tax

"Texas A&M University is among the pioneers of change in tax education."
— Ernst & Young's Tax Insights

LL.M. & M.Jur. Curriculum in International Tax

Texas A&M Law offers the premier online program in international tax with a multidisciplinary, risk-management-focused approach. Our unique, industry-based online curriculum is vetted by and focuses on the needs of multinational corporations, large firms and governments. A degree from Texas A&M University, a Tier-1 research institution and one of the largest U.S. public universities, is recognized worldwide. Texas A&M’s online International Tax Program is specifically designed for tax professionals, both lawyers and non-lawyers, whose careers demand an understanding of international taxation and related issues.

The International Tax graduate program is an online, 24 or 30 credit hour graduate degree that can be completed in less than two years. The degree program offers a competitive advantage to any tax professional, including lawyers, accountants, finance executives and economists, that advises multinational clients on business and investment, or that works within a tax (risk management) department.

  • Industry-Responsive Curriculum:  A tax-risk management approach with a focus on tax data management and risk analysis based on the results of in-depth industry research.
    • Hanover Research, on behalf of Texas A&M, interviewed one-on-one and then validated by anonymous survey over 100 tax executives from multinational corporations, large firms and government. As a result, the program is designed with faculty and degree candidates that are multidisciplinary, including both tax lawyers and non-lawyer tax professionals, engaged together in teams.

  • Flexible Online Delivery for Working Professionals:  Study when and where you want with our state-of-the-art online format. This program is designed for working adults. You can complete the program on your schedule, while you continue working, enabling you and your classmates to share real-world examples and apply your education instantly. Ranked as a top-20 online graduate degree program in the U.S., Texas A&M University offers an asynchronous, engaging online platform.

  • Incredible Student Experience:  Texas A&M law offers small class sizes to ensure each student gets personal attention. These small class sizes allow ​you to forge strong connections with your classmates and to learn from each other’s experiences.

  • Faculty Expertise & Leadership:  The curriculum has been developed and is led by Professor William Byrnes, an international tax authority and globally recognized online education pioneer focused on student outcomes. The program’s faculty are multidisciplinary (e.g. lawyers, economists, accountants, data scientists) and include renowned authors, academics, tax executives of multinational corporations, and tax advisors from large firms.

  • Strength of the Aggie Network:  Texas A&M, the second largest U.S. public university, with over 500,000 former students, is one of only 60 accredited U.S. members of the American Association of Universities (R1: Doctoral Universities – Highest Research Activity).

Accelerate your career advancement with a graduate degree (LL.M. for lawyers, M.Jur. for non-lawyers) from Texas A&M Law in International Tax. Contact us for more information or to request a call from a Texas A&M Law representative to discuss your options.

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Program Structure

The Texas A&M School of Law International Tax graduate degree program is a 24 (LL.M.) or 30 (M.Jur.) credit hour program. Normally, candidates will enroll for two courses per semester. Thus, most candidates will reach eligibility to graduate within two years. Candidates have the flexibility as to how many or few courses to enroll in each term, subject to university graduate program rules. Candidates may complete the program in one year to as long as four years.

Program Curriculum Course List:
      ​     Introduction to the U.S. Legal System (2 credits, required) 
           Ethics in Decision Making (1 credit, required to graduate)
      ​     International Taxation & Treaties I (3 credits) 
      ​     International Taxation & Treaties II (3 credits) 
Transfer Pricing I (3 credits)
Tax Risk Management (3 credits)
International Tax Planning (3 credits)
U.S. International Tax (3 credits)
VAT/GST/Sales (3 credits)
Transfer Pricing II (3 credits)
FATCA & CRS (3 credits)
Country Tax Systems (3 credits)
EU Taxation (3 credits)
Customs & Excises (3 credits)

Model sequence of courses:
Term 1: International Taxation & Treaties I (3)
Term 2: International Taxation & Treaties II (3)
Term 3: Transfer Pricing I (3)
Term 4: Transfer Pricing II (3)
Term 5: Tax Risk Management (3)
FATCA & CRS (3)
Term 6: International Tax Planning (3)
Term 7: Country Tax Systems (3)
Term 8: U.S. International Tax (3)
Term 9: EU Taxation (3)
Term 10: VAT/GST/Sales (3)
Customs & Excises (3)

  • Master of Laws (LL.M.) candidates must complete at least 24 credits to be eligible to graduate.
  • Master of Jurisprudence (M.Jur.) candidates must complete at least 30 credits to be eligible to graduate.
  • All candidates must complete the Ethics in Decision Making course to be eligible to graduate.

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Faculty

William Byrnes“Perhaps no one in legal academia has more experience with online master’s degrees than William Byrnes…”
(The National Law Journal, May 20, 2013)

Texas A&M Law’s International Tax curriculum has been developed and is led by Professor William Byrnes, a leader in both online education and tax law. In 1994, Professor Byrnes founded the first international tax program leveraging online education and in 1998 founded the first online international tax program to be acquiesced by the American Bar Association and the Southern Association of Colleges and Schools. He is recognized globally as an online education pioneer focused on learner outcomes and best practices leveraging state of the art educational technology. William Byrnes is also an international tax authority as LexisNexis’ leading published author of nine international tax treatises and compendium, annually updated.

Students will learn both from Texas A&M faculty and tax professionals. Working with top industry practitioners ensured that the required skills and legal background necessary for success in international tax is an integral part of the program.

Our program offers the distinct advantage of not only being provided online, but also through its all-star lineup of industry experts and legal scholars. Our faculty are experts in law and business, and more especially, in the identification, assessment and prioritization of risk. Each course is taught with a particular focus, and by an instructor hand-picked specifically because of their experience.

Fall 2019 Inaugural Cohort

Texas A&M University School of Law is excited to launch the International Tax online curriculum for graduate degree candidates in August 2019.

Admissions is open for the inaugural cohort of degree candidates to pilot the launch of the Fall semester introductory courses of international taxation and tax treaties, and provide weekly feedback on content, support, and general experience. 

Contact Admissions for information on unique tuition discounts available only to the inaugural cohort starting in August 2019.

Applicant requirements:
The program is ideal for applicants who have previous domestic tax or accounting experience and a working knowledge of a country’s corporate income tax or its corporate accounting system.

  • The Master of Laws (LL.M.) is awarded to successful graduates who hold a law degree from a law school or faculty of law that is accredited by the American Bar Association or if a foreign law degree then accredited by a governmental accreditation body and that allows the graduate eligibility for that country’s practice of law.
  • The Master of Jurisprudence (M.Jur.) is awarded to all other successful graduates. Applicants for the Master of Jurisprudence must hold a prior degree from an accredited academic institution in business, accounting, finance, economics, or related business field.
Semester Dates:
Fall: August 26 -- December 14, 2019
Spring: January 9 -- April 30, 2020
Summer: May 18 -- July 11, 2020

On-Campus Opportunities

  • Texas A&M University Financial Planning Conference
    October 24-25, 2019 is a networking conference of the risk, wealth, and international tax graduates students piggybacking on Texas A&M University Financial Planning Career & Education Conference’s Thursday night networking banquet and Friday’s conference activities in College Station. See https://financialplanning.tamu.edu/events/conference/ for details, including conference hotel information. Saturday, October 26, 2019 is a Texas A&M football game at Kyle Field against Mississippi State. The graduate program office has inquired about a block of tickets in the same section for students interested in purchasing a ticket and staying over for the game. Aggie football games are sold out with a capacity of over 100,000 seats and thus, hotel reservations in College Station for the conference and the football game should be made ASAP.
  • Conferences & Symposia
    All graduate students are welcome to attend conferences and symposia at the Texas A&M School of Law campus in Fort Worth. You can check the scheduled events at law.tamu.edu/conferences.
  • Graduation
    All Texas A&M School of Law graduate program students are welcome and encouraged to participate in the Law School’s Graduation/Commencement/Hooding Ceremony upon completion of their degree requirements. Activities include the Aggie Ring Ceremony, in which eligible students, including graduate program students, can receive their Aggie Ring. Graduating students who are military veterans can also participate in the Military Cord Ceremony. Graduation is typically in early May in Fort Worth.

What distinguishes Texas A&M’s International Tax curriculum?

Texas A&M's cutting-edge international tax risk management curriculum, program methodology and operational structure is built upon in-depth industry research, and will continue to evolve with industry trends.

“The central function of the tax office has evolved from strategy and planning into risk management”, says Professor William Byrnes. “This evolution has been accelerated by trends — primarily globalization, transparency and regulatory reform — and by the OECD (through the project on Base Erosion and Profit Shifting, or BEPS), the United States (through the Foreign Account Tax Compliance Act) and the European Union.” 

In 2019, Hanover Research on behalf of Texas A&M undertook an extensive long form survey, including interviews, of 146 tax executives about the needs and value added of Texas A&M’s new international tax curriculum. The survey's tax professionals included:
  • 29% U.S. resident
  • 71% foreign resident
  • Half the participants were tax professionals of AmLaw 100 firms (27%) or of Big 4 accounting (21%)
  • The other half of participants were tax professionals of large multinational tax departments in the following industries: Finance / Banking / Insurance; Consulting; Business / Professional Services; Computers (Hardware, Desktop Software); Telecommunications; Aerospace / Aviation / Automotive; Healthcare / Medical; Manufacturing; Food Service; Internet; Mining; Pharmaceutical / Chemical; Real Estate; and Transportation / Distribution
  • Four percent of survey participants were executive level government tax authority staff

In addition to contributing to the actual design of the course curriculum, two interesting outcomes from the industry interviews were incorporated into Aggie Law's international tax program:

  • The faculty and graduate degree candidates must be multidisciplinary, including both tax lawyers and non-lawyer tax professionals (e.g. accountants, finance executives, and economists) engaged together in learning teams with practical case studies and projects that are “applicable in a real-world context”.  
  • The curriculum must include the perspectives of tax mitigation and of tax-risk management with exposure to state-of-the-industry data analytics.

In its Tax Insights magazine that is distributed globally to clients, the Big 4 firm EY stated: “Texas A&M University is among the pioneers of change in tax education.”

Professor William Byrnes explains: “A risk management approach to tax means that the new model will by definition be multidisciplinary. Financial and managerial accounting – and law – will still be important, of course. But students will also need new “hard” skills involving big data, analytic, and visualization technologies and “soft” skills geared to working in multicultural settings both at home and abroad.”

Says Byrnes, “You don’t want to be an advisor stuck in the ‘Stone Age’ of tax planning trying to work in a post-BEPS world.”

What People Are Saying About The Program:

“A risk management approach to tax means that the new model will by definition be multidisciplinary…Texas A&M University is among the pioneers of change in tax education. In 2013, the State of Texas not only established a new law school at the university but also gave it carte blanche to create a new education model.”
Ernst & Young’s Tax Insights, March 2016

     

This program is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges and has obtained acquiescence from the American Bar Association (ABA).