When it comes to specialised LLM’s, a tax LLM has been one of the most popular options amongst law graduates across the world. In fact, a Tax LLM is one of the oldest specialised LLMs offered by US law schools; the one at NYU for instance, was established in 1945.
With an increasingly globalised world, and taxation structures, the number of foreign trained lawyers enrolling for a Tax LLM in the US has also increased.
This includes India, with an increasing number of Indian law graduates looking at the US Tax LLM. If you happen to be one of them, here are three first-person accounts which may help you make a more informed choice.
Why: When it comes to career services for LLM students, UF Law is among the best in the country. Even before we were admitted into the LLM program, all aspiring LLM candidates were given a sneak peek into the Program’s career services.
Why: My decision focused then on the overall prestige, tuition, scholarships and location. In this regard, NYU is known for being the top LLM program for Tax Law in the U.S. and it is located at the heart of the financial center of the world.
Why: I was sure that I would go there as Georgetown has one of most prestigious Taxation LL.M program in the U.S.
Georgetown is one of the few universities with the Externship program which gives LL.M students the opportunity to work with an organization during the academic year and get academic credits for the same.
One, the LLM applicant in question had quite the stellar profile. The kind that most US law schools would be happy to have as their student cohort and alumni.
Two, I would like to believe that this is a one-off case, where a combination of factors including profile, school-applicant fit, and timing just came together.
Three, the applicant had applied for an LLM a few years ago, and hence was familiar with the requirements and the application process in general.
And four, the role played by Amicus Partners in this LLM application was very (very) minor. Hence, the learnings were made from a distance.
With that out of the way, these are the facts of the matter: An LLM applicant (hereinafter referred to as “Bojack”) received an LLM admit offer from one of the top-5 ranked US law schools LLM. From start to finish, Bojack must have spent roughly fourteen days on the application process.
And while Amicus Partners played a (very) minor role in this entire journey, these are a few of the learnings I made:
One, know your worth.
This could be quite literal, for instance, the revenue you have generated as a professional or the deal size(s) you have worked on. Or this could require a bit more introspection. For Bojack, it was a mix of clients onboarded (and billables generated) and leadership abilities displayed.
Two, communicate.
Be it with the graduate admissions team (of your target law school), your mentor/guide (should you choose to have one), your referees or anyone else playing a role in the admission process. Bojack used this to great effect, making sure that target law school knew of his interest (and application status) which, I think, played a role in one of the quickest admissions offers I have ever seen.
Three, research.
Read up on your target law school, dig deep to find out if any particular aspect(s) of the school appeal to you. In other words, personalize your personal statement. For Bojack, this meant highlighting the culture of the law school, the school’s ethos so to speak, and how and why that resonated with him.
Four, do away with the procedural formalities as soon as possible.
Be it English proficiency tests (or their waivers) or evaluation of transcripts – these things can really eat into precious time. I don’t think Bojack did this particularly well, and the resulting increase in stress levels did no one any good.
Lastly, coming back to my initial words, I would not recommend anyone rushing through the application process. Certainly not in the manner that Bojack did.
For one, it prevents the grooming and the polishing, the revision process which is such an important part of the application process. For another, it means lesser revenue for organizations such as Amicus Partners.
First Person Accounts (FPA’s) are meant to provide a first-hand account of law graduates who have pursued, or are pursuing, a post-graduate course (an LLM or otherwise) from different universities across the world.
Shelly Mittal
Shelly Mittal graduated with an LLM in Intellectual Property from the University of Washington’s School of Law (UW Law) in 2020. In this FPA, she discusses her reasons for choosing UW Law, the LLM experiences at UW Law and GNLU, and how she went about the enrolment process at the Washington Bar.
The LLM at UW Law was your second LLM, the first being the LLM from GNLU – what prompted the decision to pursue an LLM abroad, and once this was decided, how did you go about selecting which schools to apply for?
When I decided to pursue a second LLM, the IP and Tech Law program at the University of Washington caught my attention. I had always had a fascination with multidisciplinary studies and was drawn to the idea of earning another master’s degree. Plus, as a foreign attorney, I needed to meet certain requirements to be eligible to take the bar exam in the State of Washington.
Although I had experience working as a Research Associate and clerked for the Supreme Court, I still needed to fulfil a three-out-of-five-year experience requirement. Pursuing another LLM seemed like the most practical and necessary route to take.
But how did I choose which school to attend? That was the next challenge. After some research and deliberation, I decided that the IP and Tech Law program at the University of Washington was the perfect fit for me.
Not only was it a well-respected program, but it was also located in Seattle, where I had relocated to be with my husband.
Why narrow down on UW Law?
There were many factors for choosing UW Law.
First and foremost, I was drawn to the school’s renowned IP and Tech LLM program, which aligned perfectly with my interest in tech law. As someone based in Seattle, hub of the tech market, it made perfect sense for me to pursue a program that specialized in this area of law.
Additionally, I was also impressed by the faculty at UW. They had a great balance of both academicians and practitioners, which meant that I would have access to a range of perspectives and insights from experts in the field.
But it wasn’t just the academic side of things that drew me to UW. As someone new to the city and the culture, I was also looking for opportunities to grow my network and get involved in the community. I found that the student organizations at UW School of Law offered exactly that, providing me with opportunities to connect with other law students and professionals and get involved in meaningful volunteer work.
Finally, one of the most important factors in my decision to attend UW was the fact that they offered specialized courses for foreign attorneys like myself, designed to introduce us to the US legal system and help us prepare for the bar exam.
This was a crucial consideration for me, as it meant that I could be confident in my ability to meet the requirements of the Washington Bar (One needs to take a few mandated credits in Constitutional Law and Civil Procedure)
Sticking with this theme, what were some of the bigger differences between the LLM experiences at GNLU and UW Law? Any best practices from either of the law schools that the other should implement?
Having had the opportunity to pursue LLMs at both GNLU and UW Law, I can say that there were some notable differences between the two experiences. One of the biggest distinguishing factors, as I mentioned earlier, was the faculty at UW. The IP and Tech program boasted an impressive mix of practitioners from top law firms, lawyers with years of in-house experience, academicians, and even judges.
This diverse group of instructors provided a valuable blend of legal reasoning and practical skills that I still use to this day. In my opinion, having a variety of faculty can really enhance a student’s law school experience.
Another difference I noticed was the ability to curate your own curriculum at UW. While this flexibility can be both an opportunity and a source of stress, I was fortunate to have found great program advisors who understood my aspirations and guided me accordingly. This allowed me to tailor my courses to align with my interests and career goals.
One aspect of GNLU that I missed while studying at UW was the sense of community that comes with living on campus. At GNLU, the law student community came together very organically, and it was something I found to be a truly unique and enriching experience.
Looking back, what have been some of the most rewarding aspects of the UW LLM? What role has the LLM played in your career choices?
Reflecting back on my experience at UW Law, I can say that it was definitely a turning point in my career. The LLM program opened my eyes to the world of tech law and helped me shift my career focus from constitutional law to transactional law. This change in focus ultimately led me to pursue a career in-house and build a practice that is business oriented.
Another rewarding aspect was the opportunity to build connections with professionals and attorneys in the Seattle area, thanks to the school’s strong alumni network and career services. These connections have been invaluable in helping me grow my career and build a successful practice.
Could you tell me a bit about how you went about preparing for the Washington Bar – how early did you begin the preparation, were there any documentary requirements that prospective applicants from India ought to know about, and how challenging is the examination itself?
I started thinking about the bar exam as early as applying to UW Law. As I mentioned, one of the reasons to choose UW Law was their program for bar exam prep. When I began law school, I started reading about what the bar exam entails, how many times a year it happens, when would be the best timeline to take it etc.
Understanding the contours of the exam really helped me evaluate how much time I would personally need to prepare and how I could best prepare (because my personal ambition was to clear it the first time).
To prepare for the exam, I took a bar prep course, which I started about 2 months before the exam date. The course covered all the topics that were going to be tested and provided practice tests and feedback on my performance.
The course was intense and required a lot of self-discipline and focus, but I found it to be very helpful.
There are documentary requirements and there is an extensive background check which takes months so one has to essentially apply a year before they intend to sit for the exam. You can read about Washington’s requirements here. So, yes, keep all your transcripts, degrees and bar licenses handy when applying.
What got you to join the South Asian Bar Association of Washington, and what are some of the ongoing/upcoming projects at SABAW that excite you?
I got introduced to SABAW during law school and immediately found professionals and stories that I could relate to. SABAW is a valuable organization which provides South Asian attorneys an opportunity to connect and interact.
The mission of SABAW to help law students and young attorneys navigate their lives has been close and personal to me. I really benefited from the different mentors I had very early in my career and I am excited that SABAW can provide these mentorship opportunities.
I have been closely associated with the Mentorship and Scholarships program at SABAW.
I am sure that your peers from RGNUL and/or GNLU ask you about the benefits of a US LLM – what do you say to them?
As every law school answer, it depends! It depends on where you want to practice, what kind of law do you want to practice and what your visa situation is.
An LLM in the US is a pretty uphill task considering the potential relocation, financial and cultural factors. Coming alone to the US can be scary and lonely unless you find your tribe. It is definitely worth it if you want to practice something like IP or tech law.
It is a great option if you want to explore different jurisprudences and are interested in comparative studies.
However, pursuing an LLM just to check another box is not the right approach. The key is to really evaluate how an LLM will help you in your career and weigh the challenges against that.
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The India-United States LL.M. Legal Education Consortium, comprised of seven prestigious law schools from across the United States, will visit India this month. This group of experts will travel to Mumbai, New Delhi, and Bangalore to engage with Indian law students, faculty, and legal professionals about earning a Master of Laws (LL.M.) degree program and networking in the United States.
Participating Law Schools include (in alphabetical order):
“There is a strong, historical bond between our two countries, and the U.S. remains a top destination for international students with nearly 200,000 Indian students studying in the U.S. in the 2021-2022 Academic Year,” says Professor Gabrielle Goodwin, Director of Graduate Legal Studies, Indiana University Maurer School of Law. “Of those students, more than 50% were studying at the graduate level. This trend made India a natural choice as we discussed where the Consortium should focus our efforts this year,” reports Kara Galvin, Director of International Programs at Minnesota Law.
Over the course of eight days in mid-February, the India-United States Consortium will visit NMIMS’ Kirit P. Mehta School of Law, O.P. Jindal Global Law School, Bennett University, Amity University, Christ University, and NMIMS Bangalore to present to Indian law students on networking skills as a key to success for the global legal practitioner. In addition, the Consortium will hold an evening event in New Delhi for any law students or legal professionals interested in earning an LL.M. in the United States. The representatives from each of the seven U.S. law schools will answer individual questions and share information about their respective LL.M. programs.
“The goal of our university visits is to highlight the benefits and value of our LL.M. programs and to educate students about the admissions process. We also look forward to meeting students one-on-one to answer specific questions about the U.S. LL.M. experience,” says Mary Beth Busby, Director of Graduate and International Program Admissions at Northwestern Pritzker School of Law.
“In an increasingly globalized market, it’s critical that students obtain skills necessary to differentiate themselves in the marketplace,” adds Maureen Tracy Leo, Director of Graduate and International Programs at Boston University School of Law. “We also want students to acquire practical skills that will give them an advantage in their job searches and professional careers,” states John Smagula, Assistant Dean of Graduate & International Programs at Temple University School of Law. To that end, the Consortium developed a training for students entitled Networking Skills for the Global Legal Practitioner. Participants will receive a Certificate of Completion from the Consortium.
In New Delhi, the Consortium will host an evening event open to the public on Tuesday, February 14th, from 7:00 to 9:00 pm at the Indiana University Gateway Office at First Floor, E-12, Block E, Defence Colony, New Delhi.
Registration is free of charge, and an information session will be accompanied by a complimentary dinner.
“It is important for anyone considering an LL.M. in the United States to attend events like these in order to speak with experienced law school professionals, and have a conversation that will help them learn more about what each LL.M. program has to offer,” says Sarah Gonzales, Director of Graduate Programs at the University of Nevada Las Vegas. “This is a unique opportunity for Indian lawyers and students to get to know the schools in an intimate setting, and we hope they take advantage of meeting several prestigious schools all at once,” notes Professor Olivera Jovanovic, Assistant Dean at the University of San Francisco, School of Law.
First Person Accounts (FPA’s) are meant to provide a first-hand account of law graduates who have pursued, or are pursuing, a post-graduate course (an LLM or otherwise) from different universities across the world.
Was a Tax LLM always on the cards once you developed an interest in international tax law at RGNUL? Or was the LLM something you started looking at only once you gained some work experience?
As a 4th year law student at Rajiv Gandhi National University of Law (RGNUL) in 2016, I was introduced to the area of international tax during an internal moot court competition and was immediately captivated by its complexity.
This was the beginning of a lifelong intellectual fascination with the intricacies of international tax.
During the process, I challenged myself to learn about previously uncharted regions of international tax law and was exposed to the more hands-on components of the field, such as research and tax policy. This experience sparked an enthusiasm in me to broaden my horizons and discover something new about International Tax Law every day.
As an intern for Senior Advocate Mr. Arvind P. Datar, I gained valuable experience and insight into the intricacies pertaining to international taxation. While interning with Mr. Datar, I researched and assisted on a wide variety of international tax laws, which deepened my familiarity with the topic and helped me in realizing my full potential and discovering my interest for international tax law.
After graduating from law school, I was surprised to find that not many lawyers had delved further into the intriguing realm of international tax. In addition, there were no channels or avenues in India that would have allowed me to pursue my passion in the sector.
So, if I wanted to work in international tax, getting a Tax LLM looked like the next logical step.
The idea of getting a Tax LLM had been fermenting in my brain ever since my first exposure to international tax, but I knew I needed to gain valuable work experience first. So yes, you could say that I’ve given it constant thought.
The NIPFP is an interesting choice of employment – what got you looking at this, and were there any other organisations that you considered applying to?
I consider myself really fortunate to have had the opportunity to work at NIPFP, an autonomous institute under the aegis of Ministry of Finance. NIPFP is widely regarded as the leading research organization in India dealing with fiscal and tax policy, although few lawyers are aware of this.
So, after finishing law school, I worked in litigation for a while, but I ultimately decided that I wanted to move into an international tax position at a law firm or a similar organization. I interviewed with a number of law firms before landing a position at NIPFP, where I conducted extensive research on international tax law and public finance as part of NIPFP’s public policy study and research projects.
NIPFP appealed to me because it provided an opportunity to do something that not many lawyers get to do; typically, those who work in law firms are part of a broad setting where they may not immediately be responsible for handling complex matters.
NIPFP, on the other hand, allowed me to acquire knowledge and practical experience in a single year that would ordinarily take another person two to three years to achieve.
Apart from UF Law, what were the other schools that you applied to?
Surprisingly, ending up at UF Law was almost a coincidental and last-minute thing. Let me take you back in time: I was supposed to start my LLM in 2020, but Covid-19 forced me to cancel all plans, so I postponed my admission to the University of Amsterdam LLM program, which was the only one I had applied to that year.
Fortunately for me, this turned out to be a blessing in disguise, as I ended up doing additional research on the LLM programs to which I was applying in 2021. I submitted applications to the University of Florida (UF), Northwestern University, University of Amsterdam, University of Melbourne, and Maastricht University.
And was ultimately accepted to all of them, with scholarships at Northwestern and UF Law.
Since its establishment, UF’s Tax LLM program has been consistently ranked among the top three Tax LLM programs in the United States. This was a major reason in my decision to attend UF Law.
How early did you start the LLM application process, and what was the most challenging aspect of the entire process?
When I decided to pursue a career in international tax in 2016, I mentally began the LLM application process. Although many would argue that it is excessive, I am a firm believer in getting to know every aspect of a given thing before diving into it.
I would research different universities’ programs, career opportunities, Professors, alumni, and other criteria almost every week, which helped me gain a holistic perspective of things before deciding to pursue my LLM.
In the end, as the tax joke goes, you will not be taxed for being overly prepared!
Sticking with this, what do you think is the most efficient way of getting in touch with current LLM graduates and alum?
If you’ve been following me on LinkedIn, you’ll notice that I’m a big fan of networking and building relationships. One of the best ways to find out about a program is to talk to current students and alumni and ask them any questions you have about the program.
If my memory serves me right, I must have talked to at least 100–200 alumni from all the universities I was applying to.
One of the best ways to network with alumni would be to use LinkedIn effectively or to look up their email addresses from university records that are available online. The vast majority of them are incredibly helpful and happy to assist with any questions you may have.
What were some of the expectations you had from the Tax LLM, and looking back, were these met?
Throughout the course of the program, I had several expectations from the Tax LLM, including learning from the professors, my colleagues, and of course the required reading.
Being able to engage and collaborate with candidates from the US and the rest of the world as an international student is a once-in-a-lifetime experience that will better prepare you for working in an international environment in the real world.
One aspect that sets the UF Tax LLM apart from other Tax LLM programs is that 90% of the fellow classmates were Americans and the remaining 10% were international students, giving you a true American education in the strictest sense.
Does UF Law provide career development services to LLM graduates? What role did they play in your search for employment?
When it comes to career services for LLM students, UF Law is among the best in the country. Even before we were admitted into the LLM program, all aspiring LLM candidates were given a sneak peek into the Program’s career services.
The Admissions staff was very helpful and kind, and they were delighted to answer any questions that students had about the program and its many benefits, including employment statistics, networking and work opportunities.
In addition to providing me with a personally tailored plan, my career advisor and counselor Joshua Alter was a lot of fun to work with as he also assisted me in fine-tuning my résumé. Prof. Charlene Luke, who is also the Associate Dean for the UF Tax LLM Program, deserves a special mention for her constant encouragement and guidance to all students!
In the same vein, any comments on the employment opportunities for international trained lawyers specialising in tax law in the US?
I can only say that if you have a diverse set of skills and do well in the course, you will have many options open to you. Because of the global nature of international tax, it unquestionably increases the employment opportunities for international trained lawyers. Depending on your profile and market conditions, opportunities at Big4 firms, accounting firms, BigLaw, Magic Cicle, and others may arise.
Finally, there is no one-size-fits-all solution; it is dependent on your specific situation.
Did you have to write the Bar examination in order to find employment? If yes, how early did you start the Bar Prep and if not, do you think that you will eventually have to clear the Bar?
Currently, I am an Indian-qualified lawyer working as an advisor/consultant with a Big4 firm’s International Tax group in New York City. Because I am not working as a lawyer with a law firm, I did not have to take the Bar exam in order to find work.
Typically, law firms require that you have already cleared the Bar of a specific state or that you have already given the Bar and are anticipating the result in the near future.
As we speak, I am preparing for the California Bar exam in July, and I am determined to pass so that I can call myself a dual-qualified lawyer working in the United States.
There is no requirement for me to pass the Bar exam at the moment, but passing the Bar is very useful in many situations. If nothing else, it certainly has a nice ring to it!
Lastly, any advice for the Indian law graduate who is considering a master’s abroad?
Many Indian law school graduates, I’ve noticed, travel to the US or the UK to earn an LLM without a clear objective in mind, viewing their time at university as an extended vacation in the Swiss Alps. If you are one of these students, my advise to you is to not pursue an LLM.
In my opinion, the only LLMs worth pursuing for the sake of your career are the Tax LLM and, to a lesser extent, the Corporation Laws LLM from an Ivy League law school.
The majority of LLMs, with the exception of these two types, are not worth the hype. Only those applicants who are serious about turning their experience into a career path should truly seek the opportunity.
The general rule of thumb is that getting an LLM is not worthwhile, if it doesn’t change the trajectory of your career from where it was before you got the degree. However, I must add that an LLM is not a wonder drug that would instantly enable you to fly if you were previously unable to even walk.
My suggestion is to approach the program as a learning opportunity that will equip you with the skills and knowledge you need to successfully navigate your chosen field upon completion.
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Amicus Partners 