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[美国&加拿大] 孤独见真我——我的美国LLM留学故事 [复制链接]

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发表于 2019-10-2 18:10:27 |显示全部楼层
前言
回国了,往事一幕幕,有时坐在家里想这些事,妻子一推开门,居然说我像个孤寡老人,我骤然发现自己越来越孤独。

记下这些文字,有几个意图:第一是自己经历了一般人难以体验的留学生活,写出来可能有一定的价值,而这个价值还可能被当下的年轻人所认可。第二是在反思自己,这一年我和很多人打过交道,自己也犯了比较严重的错误,需要做一个系统的反思和检讨。第三是为即将去美国读LLM的同学提供点信息,尽量降低他们的预期,让他们提前调整好自己的心态。第四是规划自己的未来,从过去的经历中吸取经验和教训,为自己的职业生涯做一个的规划。

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发表于 2019-10-2 18:16:49 |显示全部楼层
第一章 五年奋斗:女神学校为我转身
惨遭HKU拒绝
讲故事的申请文书
UF的诱惑
命里注定GULC
NYU的特别礼遇

第二章 Summer Experience:酸甜苦辣我鲜知
鄙视从云端开始
日本同学初印象
我成了“交际花”
“无声”的东亚学生
从“交际花”到众矢之的

第三章 海峡战争:我的台湾室友
海峡两岸的两个异类
搬家埋下了定时炸弹
我们终于爆发了
冷战
妈妈的道歉

第四章 对不起,我们在错误的时间相遇
红圈所新晋律师
祸不单行的女生
渐行渐远的两位可爱女生
唯二的同学
致歉声明

第五章 差点被逮捕:我的美国维权故事
西服定制遇上菜鸟店员
Shame on you!
店家报警了
Local 支招

第六章 抱团同龄人:我的中国朋友圈子
带儿子留学的80后妈妈
一家三口美国呆三年的潇洒哥们
拿到美国big law offer的同龄女生
曾入伍五年的访问学者
“高傲”的富布莱特学者
从英语转到法律的大龄IP博士

第七章 Speaking English:我的外国朋友圈子
贷款留学的南非同学
教我解决同学矛盾的日本同学
被我惹怒的韩国税法教授
扬言教我 Writing的美国同学
从律所到四大的美国落魄大叔
在美国找到工作的印度、荷兰、意大利同学

第八章 留学生活:痛并快乐着
读不完的reading- 拷问美国教材
风格迥异的教授
a.一学期换了23套衣服的Faulhaber教授
b.1972年就来了乔治城的Gustafson教授
美国学生考试会舞弊吗
日常生活看美国社会
a.去华人餐馆要给小费吗
b.如酒店般的美国公寓体验
c.超市购物遇抢劫
d.遭遇黑人的惊魂夜

第九章 美东穿梭:我和妻子的浪漫旅行
在DC逛博物馆
传说中的沃顿商学院
波士顿住民宿和吃大龙虾
恨没留学在纽约

第十章 Job Fair:我在美国找工作
简历修改尬遇ABC老师
此墨西哥不是彼墨西哥
再次邂逅NYU:ISIP
税法专业求职盛宴:TIP

第十一章 律所实习:在美国工作是什么感觉
老板是个委内瑞拉人
与直接上司杠上
美国实习见闻
a.国际航班上被印度人强奸
b.律师卷走了当事人的土地出让款
我和老板谈 offer

第十二章 New York Bar: 处处都是中国人
毕业典礼
又回到中国人的圈子
在枯燥的日子里喘口气
Buffalo考场见闻记

第十三章 回国发展:在绝望中寻找希望
美国梦破碎
国内税法求职遇挫
出现转机
我的高光时刻

第十四章 归国反思:我很难帮别人打工
越来越孤独
奇幻上海行
领地被入侵
二次创业

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发表于 2019-10-2 18:29:36 |显示全部楼层
第一章 五年奋斗:女神学校为我转身

惨遭HKU拒绝
留学计划在2013年暑假过后我就有了,那时刚刚知道自己的注册税务师成绩,我报考的四门科目全部一次性通过,只剩下财务与会计这一门等来年再准备。那一年自己的业务也是风生水起,于是整个人有点膨胀,所以成绩一出来后我就立即又做了一个决定,那就是学英语,争取考上香港大学,去那边学习香港的税法,为日后的跨境税务筹划工作做准备。但后来发现学英语远没有自己想象的那么简单,我花了一年半的时间,考了6次雅思,三次考试的单项最好成绩加起来才有7分。2015年年底我递交了申请材料,自己并没有抱多大的希望。2016年4月22日,我收到了香港大学的拒信,心里也没有特别难过。2016年5月27日,我和妻子坐上了去美国西岸度假的航班,旅行社安排的第一天行程就是去加州伯克利大学。那时我对美国的大学没有什么概念,只知道伯克利大学很有名气,但感觉跟自己没有任何关系。在参观校园的时候,一位欧洲老太太对我说,年轻人,你应该申请这所学校。当时我只当作一句玩笑话,但等我回到国内后,这句话却在我脑海里怎么也赶不走。于是我开始上论坛,看美国法学院申请的相关信息,慢慢开始知道美国法学院税法专业TOP4 分别是:纽约大学(NYU),乔治城大学(Georgetown),佛罗里达大学(UF)以及西北大学(Northwestern)。因为美国大部分大学对雅思成绩不怎么友好,所以我又下定决心准备考托福。


接下来的时间我要一边工作,一边同时准备注册税务师的最后一门考试以及托福考试。幸运的是注册税务师考试那个时候开始改革,成绩五年内有效,并且有一年开放了两次考试。于是在两年的时间内,我考了三次“财务与会计”,最后终于通过了。我记得得知成绩通过的那一天恰好也是我知道妻子怀孕的那一天,真是喜上加喜,特别高兴。注册税务师全科通过后,就只剩下托福考试了。为了吸取雅思口语成绩不高的教训,我特意训练了自己的英语口语,训练方法就是跟读。我清晰地记得,大概有九个多月的时间,我每天早上起来跑步会跟读一个小时的BBC 英语节目,晚上再跟读一个小时,无论刮风下雨还是出差休假。有一次我坐火车到上海去拜访一位税法大牛律师,我分别在火车上、酒店里、飞机上(返程)跟读过同一档BBC 英语节目。当然,有人的时候只是嘴巴动,不能发出声音。那位前辈律师请我在卡尔顿酒店吃的饭,看着窗外的风景,听他讲他在美国以及回国后奋斗的故事,我自己重新燃起了对税法律师这个行业的美好憧憬。凑巧的是,美国留学回来后到上海出差,我特意选了同一家酒店回请他吃饭,为的是找回当年的那些美好记忆。

妻子怀孕了,我还要一边工作,一边准备托福考试,所以根本没有多少时间陪她去产检。在这样的高压下我参加了第一次托福考试,结果只取得了90分的成绩。马上我又在申请日期截止前准备了第二次考试,结果比上次成绩还要低4分。尽管如此,除NYU外,我还是在截止日期前递交了申请材料。
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发表于 2019-10-2 19:06:15 |显示全部楼层
讲故事的申请文书

这次申请比上次申请香港大学谨慎很多,我认真准备了Personal Statement以及两封推荐信,并且请老外做了润色,以下就是我的主要申请文书。有一个插曲,当时淘宝网找好的润色老师改完我的申请材料后,主动要求淘宝网告诉她我的联系方式,她想认识并和我做朋友。这里简单介绍一下我的两位推荐人,第一位推荐人是我客户的董事长,至今合作已超过十年;第二位推荐人是我的大学同学,北大博士毕业,哥伦比亚大学访问学者,现在是北京一所高校的副教授。

Personal Statement

After graduating from law school, I made the bold decision to venture to Shenzhen due to its optimal environment for individuals seeking to practice commercial law relative to other Chinese cities. Despite the fact I was quite young and new to the city, I became a self-employed lawyer and built a solid client base quite quickly due to my hard work and diligence. However as my workload began to increase, I felt more anxious about my future career because I was uncertain as to which area I wanted to specialize in down the track.

In 2011, I advised a well-known client from Hong Kong on its cross-border investment in fashion retail who had also retained KPMG as its taxation advisor and sent me the contract for review. After reading this contract, I was impressed with the term “transfer pricing” since it made me think that offering tax advice is extraordinarily helpful due to the fact tax permeates practically every aspect of commerce. However, there are few Chinese lawyers capable of providing high-quality service in this area. Since then, I have decided to become a tax advisor, focusing on the area of international tax planning.

To achieve this goal, I knew I had to address two significant deficiencies I possess. Firstly, I had no knowledge of tax as I had never learned anything about it and there is no university in mainland China which offers this kind of program, meaning I have to study abroad. To solve the first problem, I signed up to take the CTA (Certified Tax Advisor) examination and self-studied to perform well in this which consists of five subtests: Sales Tax, Income Tax, Tax Advising Service, Tax-related Laws and Finance and Accounting. This is a very challenging examination and only 10% of candidates successfully satisfy its requirements. Fortunately, I passed four subtests in my first attempt and then began to prepare for the IELTS.

I planned to study in Hong Kong because it is a tax haven of Asia and borders my current workplace. Although there are very few tax courses available at Hong Kong University, the tuition and cost of living are quite affordable. What struck me most was that it was more difficult to get a Band 7 in IELTS than passing the CTA examination. I studied English for over eight hours every day, and I had taken this exam six times in 18 months. Eventually, my best score in reading was 7.5, listening 7, speaking 6 whereas writing 6.5. I sent the test result and other application materials to Hong Kong University but was rejected but was not frustrated, and to some extent I hoped to be rejected as my journey to America had changed my idea of what I truly wanted. Life has a manner of changing in unique ways and this is precisely what has happened in this instance.

I travelled to Los Angeles, San Diego, Las Vegas and other cities on the West Coast of America last year, and my visit to the University of California, Berkeley was especially meaningful because it made me ponder the proposition of studying taxation law in the United States. Eventually, I made a decision to work for two more years to make enough money to finance my studies whilst passing the CTA and TOEFL examinations in the interim. Evidently, I have made significant maneuvers from a professional perspective to make this dream a reality and I am steadfast in my desire to study this discipline at university.

Pursuing my dream has been somewhat daunting and I have felt quite lost due to the fact I have not met anyone with the same goal; Chinese taxation lawyers are severely lacking in the industry and I was uncertain as to what my life would look like if I became a tax advisor or lawyer. Fortunately I happened to know a successful tax lawyer who studied this discipline in America two decades ago and he showed me what the future of a tax advisor would be. After that, I gained more confidence about this career path such that I no longer feel lost or anxious about my future.

Fortunately, I passed the exam of CTA last December. In order to integrate my tax knowledge with practice, I have elected to take on more real estate projects given that it involves more tax issues which means developers wish to save money in this respect. I have used my tax knowledge and helped our clients pay less tax in some projects. However, our government still relies too much on invoices for taxing and many problems can be solved with “guanxi” in China, meaning the room for legitimate tax planning is rather limited. I have read a book called “Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes”, authored by Tom Wheelwright, which showed me how tax advisors help a variety of clients save money in this respect and I admire this pursuit.

Despite the fact applying my tax and accounting knowledge to projects gives me a growing sense of accomplishment, English studies are quite tedious but I continue to persist in this regard, studying for approximately three hours per day because I know it is crucial for me to do so. Although my TOEFL score is not ideal, I believe I have the ability to overcome the language barrier to a large extent because I have been learning English for about four years for five hours a day on average, which gives me a great deal of confidence to apply to an elite taxation program in America.

Due to the fact it is more onerous from a financial and temporal perspective to get a JD along with the fact I only want to focus on taxation law, the LL.M. in Taxation is optimal for me. I have perused the programs offered by many law schools and came to the realization your school offers perhaps the best LL.M. in International Taxation program for my professional interests. First of all, this program has ranked second or third for many years according to the U.S. News & World Reports, which may help me expand my academic knowledge effectively in a relatively short time. Secondly, the curriculum of the LL.M. in International Taxation incorporates courses in areas such as Tax Planning, International Tax Policy, Comparative Taxation and Tax Treaties which will allow us to focus on international tax issues rather than American tax problems, which can cater to my special needs. Finally, the tuition and costs of living are lower than that of other law schools in the United States, which will reduce the financial burden on my family.

I believe I will excel academically for three reasons at your school. First and foremost, I have a very strong willpower which enables me to deal with various kinds of difficulties and challenges and has seen me persist with my dream for over five years. Despite doubting my abilities from time to time, I never quit. Secondly, relative to my contemporaries applying to this program, one of the strongest advantages I have is my rudimentary understanding of tax and accounting which are not taught in law school. Furthermore, I have leveraged this tax knowledge during my legal experience such that it has helped our clients save considerable amounts of capital during projects. Perhaps most importantly, I have longer work experience than other applicants since I have been working as a lawyer for over eleven years, which will enable me to extract more value from my study of taxation law.


Letter of Recommendation(1)

To Whom It May Concern,
I was very happy to have dinner with Mr. Tan Weishan yesterday, but was surprised when he told me that he wanted to study in America. I consider Mr. Tan to be quite successful in his career, and can hardly imagine his ambition to study abroad.

He told me his interest in studying tax law in the United States was sparked by a project we worked on about seven years ago. As he spoke, I remembered the details of that project. We planned to set up a foreign company in Shenzhen and then restructure the business, employees and nearly three hundred retail stores of an existing company in Dongguan within the new company in Shenzhen. Mr. Tan helped us set up that company, and provided legal services for employee re-allocation and the transfer of retail stores between the two companies. Prior to that, KPMG had provided tax counsel for the structure of our group, so we asked Mr. Tan for his opinions about legal problems related to tax planning. He told me at the dining table that the seeds of his interest in tax law were planted then, and he wants to become a pioneering lawyer in this area.

I was most struck by the extent of the work Mr. Tan has already committed to his plan; he told me he had spent three years studying to pass the Certified Tax Advisor exam, and four years studying English. It’s not difficult to believe that these amounts of time are needed.  Learning to speak English well does indeed take years, and the CTA Exam is as difficult as the CPA and the Bar Exam in the People’s Republic of China. I’m impressed that Mr. Tan is so committed to his dream that he has invested such time and resources to pursue it, and yet I am not surprised. This determination and dedication are consistent with the professional I have come to know. Now that he has asked me to write this letter in support of his admission, I have given thought to our years of working together, so that you can have a fuller picture of the type of person Mr. Tan is and the reasons I think he will stand out in his studies in your program.


First of all, Mr. Tan has strong foundational knowledge and skills and is very good at analyzing problems. He has to answer various kinds of legal questions from our company every month during our 8 years of working together. He is very deliberate and precise in his work, telling us not only what the law says, but also explaining how the law is written and how the language might affect rulings. He speaks in plain language to make it easy for us to understand, which of course increases our trust in him. He provides precedent cases quickly for any disputes which are not clearly prescribed by law, clarifying potential outcomes in cases of litigation. As a result of the comprehensive legal counsel provided by Mr. Tan, we have had very few lawsuits while working together, and Mr. Tan has helped us win those which have arisen. In his recent work with us, Mr. Tan has used his knowledge in law and taxation to help us efficiently address some challenges. For instance, when three parties related to our company had to negotiate an agreement to offset each other’s debts, Mr. Tan drafted the contract and also reminded us that we should calculate reasonable interest into each debt, and discharged debts should be recorded in relevant company’s non-business income, which would increase taxable income to that company. His scrupulous advice helped us with tax planning and also helped us avoid significant losses due to audit.

Secondly, Mr. Tan is a man of principle, and highly self-disciplined. We once talked about corruption in China over dinner, and I asked Mr. Tan whether he would send gift to a judge in a case where things were unfavorable to his client. Mr. Tan said ‘No’ immediately and with conviction, explaining that he couldn’t do something like that because it would violate his integrity as a professional who makes a living by his skills. I suspect this is part of the reason Mr. Tan wants to study in America, seeking the best available education for one who depends entirely on his skills for his livelihood. Finally, regarding Mr. Tan’s self-discipline; despite having a retainer agreement with us which establishes a set annual fee for service, Mr. Tan records his service hours very carefully, and if they are less than the prior year, he reduces the fee without being asked, again increasing our trust and confidence in him even further, and inspiring us to continue the relationship.

To sum up, both Mr. Tan’s impressive professional skills and trustworthy character will serve him well in his studies, and in his future career, and all us here at This Apparel, LTD hope that you will give him your strongest consideration, so that he can attend his dream school.

Letter of Recommendation(2)

To Whom It May Concern,

For quite some time, I have been aware of the fact Tan Weishan desired to study abroad and he has readied himself for this juncture for several years. He is of the opinion that I am better acquainted with him than our professors and as a result he requested this letter of recommendation, which I was more than happy to offer for such a fine young man.

This plan of his is objectively reasonable and we have been acquainted for the better part of fifteen years since our days at university together. I was impressed with his study habits, because he enjoyed asking questions and discussing with classmates and teachers. We participated in a reading group in which each member was asked to make a five-minute presentation about a legal problem they had encountered over the course of the previous week and was required to stand up to five minutes if he had nothing to talk about. Tan Weishan struggled in the beginning but was eventually able to discuss fascinating topics and offered a convincing analysis after perusing materials in the library.

Since then, he developed a strong fascination for the law and would discuss legal problems with classmates and professors. Over time, Tan Weishan could present arguments that we had not heard when answering questions in classes. Occasionally, he was able to point out deficiencies in the proclamations and offer reasons why shortly after. After coming back to dormitory, he also liked to have discussions with his roommates. Sometimes he argued against every one of his roommates, causing some tension but he would calm down soon after and apologize.

In his second year of law school, Tan Weishan showed much interest in economics and enjoyed using economic principles and concepts to analyze legal problems, which had an influence upon myself and several other classmates who also became interested in economics. We once talked about in the lack of available seats in our library, and I still remember he leveraged the cost principle of economics to illustrate why this phenomenon was difficult to challenge, which was indeed refreshing and convincing.

He received first prize and won the highest scholarship in the final second year examination, which is testament to his unique study habits and strong interest. In his fourth year of law school, Tan Weishan won the honor of Excellent Graduation Thesis, such that the Dean and other professors of the law school gave credit to his thesis and asked us to learn from him on several occasions. He was also the first student in our law school who had an article published and received a stipend from a law journal.

Tan Weishan and I passed the bar examination as soon as we graduated from university. I was admitted to graduate school while Tan Weishan entered legal practice. Whilst traveling to Shenzhen, he visited my graduate school and over a meal we discussed our futures. I truly admire his courage as he did not know anybody in this city. It is difficult to ponder what challenges he had to encounter due to the fact guanxi is the most important factor of practicing law in China.

Whilst we were in Shenzhen together, he shared his stories with me such as how to win clients and obtain their trust. We were amazed by his experience and excited about his achievements given that we were still university students and had never faced such situations. He enjoys writing articles about cases in which he has represented his clients, one of which was blatantly plagiarized by a graduate student while another was accepted by a judge who decided in favor of his client.

One day, Tan Weishan notified me he wanted to become a tax lawyer because there are few Chinese lawyers practicing in this area. He had prepared for several years to pass the CTA examination and he told me that he spent two hours every day for nearly one year listening on repeat to BBC English learning materials. Last year, he came to visit me during his business trip to Beijing and during this time I realized he is edging closer to this dream due to the fact he is leveraging his knowledge in the areas finance and tax in his project.

Overall, Tan Weishan is an astute thinker with a capacity for learning congruous with the Socratic teaching method of American law school. In addition to that, I think his persistence and dedication to succeed will ensure he succeeds at your school.

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发表于 2019-10-2 20:37:17 |显示全部楼层
赶上直播了,谢谢楼主分享。

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FALL祈福章

发表于 2019-10-2 21:06:20 |显示全部楼层
谢谢楼主分享!太棒了吧!

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发表于 2019-10-2 21:26:02 |显示全部楼层
隆博couple 发表于 2019-10-2 20:37
赶上直播了,谢谢楼主分享。

谢谢捧场,我打算在两三个月之内写完,欢迎多来光顾。

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发表于 2019-10-2 21:26:35 |显示全部楼层
翕然混 发表于 2019-10-2 21:06
谢谢楼主分享!太棒了吧!

谢谢鼓励,期待听到更多评论。

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发表于 2019-10-2 21:44:13 |显示全部楼层
UF的诱惑
申请材料提交后,UF在一个星期内就给了我offer,当时我正在沈阳出差,看到酒店餐厅的门牌上写着佛罗里达餐厅,我会心的笑了。

收到UF的offer让我吃了一颗定心丸,UF的税法项目在全美非常有名,前面好些年排名一直在乔治城之上。上一年我在论坛上还看到一位网友同时被UF和Northwestern税法项目录取,最后这位同学选择去了UF。在美国读书后,我经常上一个叫Raddit的论坛,发现Northwestern的税法项目因为设立时间比较晚,在美国的名气还远不如UF。当时因为Georgetown和NYU都还没有给我消息,于是基本下定决心去UF了,于是给教授写邮件,看能不能申请到奖学金,Herzfeld教授(后来知道她也是乔治城校友)给回了以下邮件:

我注意到Herzfeld教授特意提到要我告诉她选择去UF的理由,言外之意是不是我还有可能收到Georgetown或NYU的offer呢(像我目标这么明确的申请,应该不太会考虑其他学校吧)?不管怎么样,先争取到奖学金再说。于是我写了几个理由给她,第一是UF的税法项目排名前三,好过绝大部份美国法学院税法项目。第二是UF的学费和生活费非常实惠,几乎是Georgetown或NYU的一半。Herzfeld教授收到邮件后,马上给我回了邮件,给了我5000美金的奖学金。

不仅如此,Herzfeld教授还给我介绍了在UF读税法的一个中国学生,此人正是上年舍Northwestern而去UF的Peter君,于是我和Peter建立了联系。Peter 跟我讲UF的税法教授绝对一流,他很希望我去UF。而且佛罗里达的天气很好,所在小镇也没有在大城市那么压抑。但他告诉我,很少有中国学生来美国读税法,据他所知,UF历史上只有两位,巧合的是,其中有一位也在深圳律所执业,我在去美国前有幸也拜访了他。
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美国18fall勋章 法学18fall勋章 FALL祈福章

发表于 2019-10-3 01:09:12 |显示全部楼层
哇,加油!居然赶上直播

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发表于 2019-10-3 05:26:54 |显示全部楼层
哇,看前面的目录就知道内容丰富

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分享之阳

发表于 2019-10-3 09:28:59 |显示全部楼层
谢谢楼主分享,光是大纲已经很有吸引力了!

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发表于 2019-10-3 14:44:15 |显示全部楼层
cherrydestiny 发表于 2019-10-3 05:26
哇,看前面的目录就知道内容丰富

谢谢!

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发表于 2019-10-3 14:44:40 |显示全部楼层
sally1988 发表于 2019-10-3 09:28
谢谢楼主分享,光是大纲已经很有吸引力了!

希望后面的内容不会让大家失望

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发表于 2019-10-3 14:45:06 |显示全部楼层
感谢楼主的分享,真的是很用心的分享,持续期待中

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