I was attracted to Florida due to its nice weather and, even though price was not an issue, compared to other Intl. Tax Programs it is significantly cheaper.

For foreigners the tuition can get even cheaper because usually they trow in incentives/scholarships, making it (almost) a steal with you could afford the full price to begin with, and unrefusable with you couldn`t.

1. What I was expecting:

I was attracted to the INTERNATIONAL aspect of the Program, I thought I would be studying multi-lateral transactions with the core in tax planning using various jurisdictions which I had no previous knowledge of, specially, those that offer significant tax maneuverablilty such as the Caribbeans.

I though I would be taught actual tools and strategies that could than be offered to clients in the form of tax advice and planning with legal tax reductions and deferrements.

In essence, I thought I would spend most of my time learning "where the gold is on the map".

2. What is it really like:

It is ALL about the Code.

The first thing you will learn is that there is no tax law in the Constitution, and most of the loopholes were "closed" by Congress.

The second thing is: most of the litigation is useless, and the IRS "rarely gets it wrong", so all you have to do is APPLY the Code, no "conceptual interpretation".

But to APPLY, or just read the US Tax Code you will have to decifer their "system", with lots and lots, AND LOTS of rules, regulations and decisions.

99% of your time will be consumed by that, decifering the US Code and Regulations System, it is not hard, it is just annoying and extremely enervating. "If they meant that why is it not written in a clear and obvious way like everything else in this country?" - that's the conclusion you`ll reach everytime.

Sounds challenging and exciting, but I didn`t see the "value" since the only clients that would be able to pay for (and profit from) that would be big Corps with complex business.

That meant I would have to be in a big big law firm, and they would get the most of the pie, and as you`ll see later, the prospects of getting in those big big law firms, are very low for foreigners in UF.

Looking around the room in a class of 100, I could see the faces that would do the same job happily charging 10% of the fees I`d consider adequate for going through the pain... so I just thought: Well I can hire them if I ever need this nosense and still make 90% profit. (smile)

If you are lucky you will have 0.5% of quality time regarding actual multi-lateral jurisdictional international tax planning and strategies that can actually be presented to clients in upper middle class (wealth management / asset planning).

So... What do they mean by INTERNATIONAL? It is how the US Tax Code qualifies and treats international transactions involving the US. If most of your clients do not have significant business with the US, and you want to learn about foreing jurisdictions with interesting tax strategies, forget it!

Everytime I would talk to another foreigner the "elephant in the room" came up: their disappointment with the Program. Some hated the lack of information in interesting jurisdictions, others the methodology which is accountant-mind driven. Not many conceptual debates, lots of math and PRECISE numerical answers.

3. BAR Exam:

There is NOTHING on the Program that will help you with any BAR Exam, is it a COMPLETELY different content and method.

If you don`t know much about US law take the BARBRI Preparation Course BEFORE you begin any Program, after ANY L.LM you will be EXAUSTED!

California and Texas allow you to sit for their BAR Exams as long as you are a lawyer ANYWHERE else in the world, that's right, YOU DON`T NEED THE L.LM OR ANYTHING ELSE.

If only I knew that before... possibly I would not have taken the Program.

You will need the L.Lm Certificate to sit for the New York Bar Exam.

4. Jobs/Business Prospects:

Even though Miami is an International business hub, specially for South and Central America, strangely, I felt that Gainesville was more connected to New York than to Miami

That is a MAJOR problem because the only real job foreign students can get is with the big audit firms (PwC, Deloitte...), the local lawyers in North Florida value local students, mostly, I think because they don`t need foreigners to conduct their international affairs due to low complexity, and, like I said, I felt that UF with all its prestige and glory was totally disconnected from Miami Intl. Law firms.

In the NY market you will be competing with NYU and Georgetown that have exactly the same program. Well, good luck to you - that`s all I`ll write.

The only way to get a nice job is by referral from your home country or to bring business, but you don`t need any L.Lm Program for that.

4. Return on Investment:

If you are a foreigner you should take Intl Tax in UF if:

- You want to spend sometime in the US in a mid-sized college nice-weather american town, without spending too much money, and get back to your country with a Master's degree.

- You don`t mind the US Tax Code focus nosense.

- You don`t mind your only real job prospects are with the big 4 (PwC, Deloitte, E&Y, KPMG...)

You shouldn`t take UF if:

- You really want to live in New York, or any big glamurous city.

- You want a job outside the "big4"

You should't study US Tax if:

- You can`t think like an accountant.

- You like to challenge tax authorities.

You shouldn`t study in the US if:

- All your really want is a long vaccation desguised and study. Put your money in networking trips (conferences) and you'll make the connections with key people necessary to render good services to your clients.

5. What to do if you go to UF:

- Party everyday. I mean, enjoy.

- Meet as many people as possible, eventually some of them may bring significant business in the future.

- Get car. - I don`t need a car, It is a small town with public transportation. Get a car, I repeat.

- Go to the SW Rec Gym, it is enormous, and personal trainning is cheap. If you end up jobless you`ll be unemployed in great shape!

- Medical care in the US is appaling.

CONCLUSION: Overall I felt the Program was designed to assembly-line taxation, or the brick layers of taxation.

It will provide the base of the pyramid in big law and audit firms to correctly apply the US Tax Code in Intl transactions involving the US.

It offers little practical knowledge to experienced lawyers that can be sold to clients if the form of international strategies, such as all the exotic entities and structures offered by low tax jurisdictions.

You've been warned.

PS: Did I mention the gym is awesome?