Comparative Law - Taxation

Applicants to the LLM in Comparative Law program or an alternate LLM program (as approved) must have the equivalent of a U.S. law degree from an accredited institution outside the United States. \xc2\xa0Candidates must have also graduated in the upper half of their law school class or otherwise establish qualifications indicating their ability to complete graduate law work successfully. \xc2\xa0Applicants to the LLM in Comparative Law program may begin their studies in either the fall or spring semester.\xc2\xa0

The University of San Diego School of Law requires that all LLM applicants establish competency in English through successful completion of an English language test in the event that: [1] the applicant\xc2\x92s native language is not English, or [2] the applicant graduated from an international law school.

An applicant may establish competency in English through successful completion of either the\xc2\xa0TOEFL\xc2\xa0or the\xc2\xa0IELTS. For the TOEFL, a minimum score of 583 points on the paper-based test or 93 points on the Internet-based test is required for admission. \xc2\xa0For the IELTS, a minimum score of 7.0 on the academic IELTS is required for admission. \xc2\xa0Applicants who do not meet the minimum score requirements should consider additional English study, specifically in the area of legal English skills. \xc2\xa0One such program to consider is the\xc2\xa0Intensive Legal English\xc2\xa0program offered by UCSD-Extension in San Diego.

Completed applications are reviewed on a \xc2\x93rolling\xc2\x94 basis throughout the year, and many applicants will receive a decision within three weeks from the date their application becomes complete.