Graduate Programs

  

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Concentrations

The breadth and depth of the Graduate Tax Program curriculum makes it possible for students to take a broad spectrum of tax courses or to concentrate on elective courses in a single “subspecialty” area. A few concentration possibilities are outlined below.

General Business Taxation

A student with a background in basic federal income taxation and corporate taxation wishing to concentrate on business tax issues should consider the following elective courses:

Not only is the curriculum of the Graduate Tax Program educationally enriching, the diversity found within the student body is of equal value. The different backgrounds that students bring to the Program add varied and interesting perspectives to the classroom experience. Networking with my classmates at BU Law truly made my experience a worthwhile one. Brittny Laukhuff, LL.M. in Taxation

Fall Semester

  • Executive Compensation
  • International Tax I
  • Pension and Profit Sharing Plans
  • State and Local Taxation
  • Tax Accounting
  • Taxation of Intellectual Property
  • Tax and Technology

Spring Semester

  • Bankruptcies and Workouts
  • Consolidated Corporations
  • Corporate Reorganizations
  • FASB 109, FIN 48, and SOX 404
  • Life Cycle of a Business Venture
  • Partnership Tax II
  • RICs, REITs and REMICs
  • Structuring Intellectual Property Ownership
  • Tax Aspects of Buying and Selling a Business

Estate Planning

Students interested in estate or financial planning should consider the following elective courses:

Fall Semester

  • Estate and Gift Taxation
  • Estate Planning
  • Estate Planning and Drafting
  • Executive Compensation
  • Gratuitous Transfer Taxation
  • Pension and Profit Sharing Plans
  • Standards and Responsibilities in Tax Practice

Spring Semester

  • Elder Law
  • Estate Planning – Advanced
  • International Estate Planning
  • Tax Aspects of Charitable Giving
  • Taxation of Trusts and Fiduciaries

International Taxation

Students interested in international tax should consider the following elective courses:

Fall Semester

  • International Tax I
  • International Taxation II
  • Taxation of Intellectual Property
  • VAT and Other Consumption Taxes/Comparative VAT

Spring Semester

  • Inbound International Taxation
  • Structuring Intellectual Property Ownership
  • US Transfer Pricing
  • Transfer Pricing and Technology

Financial Services

Students interested in financial services should consider the following elective courses:

Fall Semester

  • International Tax I
  • International Taxation II
  • Tax Accounting
  • Taxation of Financial Products: Principles and Application

Spring Semester

  • Inbound International Taxation
  • Partnership Tax II
  • RICs, REITs and REMICs
  • Taxation of Financial Products: Policy and Theory
  • RICs, REITS, and REMICS