Complex sentence: In the United States most LL.M programs require that the candidate be a graduate of an American Bar Association-accredited law school while a mere graduate law degree is a sufficient eligibility criterion in other countries for admission to LL.M in Taxation law programmes.
Split into simpler sentences: In the United States most LL.M programs require that the candidate be a graduate of an American Bar Association-accredited law school. In other countries a graduate law degree is sufficient for admission to LL.M in Taxation law programmes.