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Tax law is an area of legal study dealing with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.
Contents
Major issues
Primary taxation issues facing the governments world over include;
Education
In law schools, "tax law" is a sub-discipline and area of specialist study. U.S. law schools require 30 semester credit hours of required courses, 60 hours or more of electives and a combined total of at least 90 credit hours completed. Law students must choose available courses on which to focus before graduation with the J.D. degree in the United States. This freedom allows law students to take many tax courses such as federal taxation, estate and gift tax, and estates and successions before completing the Juris Doctor and taking the bar exam in a particular U.S. state.
Master of Laws (LL.M) programs are offered in Canada, United States, United Kingdom, Australia, Netherlands and an increasing number of countries. Many of these programs focus on domestic and international taxation. 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 programs.
The Master of Laws (LL.M) program is an advanced legal study.
General Requirements
The Juris Doctor (JD) program is offered by only a number of countries. These include, United States, Australia, Canada, Hong Kong, Japan, Philippines, Singapore and the United Kingdom. The courses vary in duration of years, curriculum and whether or not further training is required, depending on which country the program is in.
General Requirements
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.
Taxation by jurisdiction
Americas
Europe
Asia