In 1998, the Council of the Section of Legal Education and Admissions to the Bar of the ABA granted acquiescence to the School of Law to establish the LL.M. degree. Acquiescence for the MIT degree is pending. Both of these degrees are offered with instruction through the Internet. The LL.M. is designed for attorneys whose legal practice includes international taxation and the MIT is designed for non-lawyers who advise their consulting or financial clients on international tax issues. In each course students analyze the assigned reading material through a series of carefully crafted lesson plans.
Students communicate with each other and faculty using electronic chat rooms and e-mail.
The programs consist of mostly required courses, including a thesis. Following an introduction to the basics of international taxation, students study tax treaties, offshore financial planning and trusts. Students may take one or two courses per semester. In planning each semester s load, students should be certain that they have sufficient time to complete their coursework in addition to the time they need to spend on their job and with their family. Students who wish to take courses but who do not want to earn a degree are considered if space is available in the courses requested.