Season 4: Episode 8: Jonathan Abotiwine Alua
International Tax Consultant at Deloitte
Jonathan Abotiwine Alua
International Tax Consultant at Deloitte
How to land a job in Big Four as a LLM?
Jonathan learn about networking the hard way. While attending events, he saw his fellow U.S. trained tax LLMs navigate the dynamics seamlessly. It took him some time to overcome the awkwardness of introducing him to strangers. With the help of the career office, he practiced through mock interviews and job fairs, eventually landing a job at Deloitte as an international tax consultant after graduation.
What is the humanitarian aspect of tax law that drew Jonathan to the discipline?
What’s his take on what’s the worst that could happen from networking?
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How did your journey in the law begin?
That's a good question. I come from an engineering background; my first degree was in computer science and engineering from Ghana. After graduating, I was required to complete a national service year, where you work for the government. I was posted to the Ghana Revenue Authority, the equivalent of the IRS. Initially, I was reluctant, but I decided to give it a try. During my time there, I worked with the compliance, enforcement, and debt management team. We reviewed tax law, applied it to taxpayers, and enforced tax obligations. I found that I really enjoyed tax law. It made me realize that I might have preferred to pursue law from the start, but I thought, “It’s never too late.” So, that’s how I ended up in law school, and the rest is history.
What is it about tax law that appeals to you?
The interesting thing about tax is that many people don’t realize how multifaceted it is. While most people are intimidated by paying taxes - viewing it primarily as a civic responsibility or just a number - it has a much broader role. Taxation can be a powerful tool for development, wealth redistribution, and bridging equity gaps.
For instance, working on different transactions and helping clients meet their tax obligations ensures that governments can raise revenue. This revenue is crucial because it funds a wide range of services and infrastructure. The ideal tax systems are designed to be progressive and equitable, aiming to reduce the burden on the less privileged and promote fairness in society. Despite the numbers and complexities, tax law is a highly specialized field with significant humanitarian aspects. That’s why I like it.
You said that there’s a humanitarian aspect to tax law, would you mind elaborating on that?
So, the humanitarian aspect of working with a Big Four firm isn’t as visible as it might be in a development organization, like the World Bank, where you’d be working on reforming tax policy and bridging the gap between developing countries and the West. But there are many sides to tax. For example, there’s a book called The Whiteness of Wealth by Professor Dorothy Brown. My federal tax professor was very passionate about such issues, and we discussed how tax incentives can be structured to benefit different income groups and bridge the gap between the wealthy and lower classes.
To answer your question directly, tax does a lot for many people. Tax reliefs and breaks for corporate entities might not seem humanitarian, but where I work, the firm is very responsive to its corporate social responsibility mission. We have what’s called Impact Day, where we forgo billable hours to work on community projects. This might involve cleaning up, picking up garbage, or teaching kids how to read. So, while the humanitarian aspect is present, if you’re looking for complete humanitarian work through tax, development organizations are where you’ll find more of that compared to a Big Four firm.
As an international tax consultant in Deloitte, what kind of work do you do?
International tax has several facets. There’s consulting, where lawyers typically fit in. This involves planning and advisory work, which means integrating tax law into specific fact patterns that relate to clients and advising them on the implications of their tax planning structures.
There’s also a compliance aspect, which involves helping multinationals do business both inside and outside their home country. This includes assisting with tax compliance obligations, such as tax filings. Lastly, there’s the provision side, which involves working through tax obligations - essentially the mathematical part of it. The work I do in international tax consulting encompasses all these areas.
What does it mean to you to write like a U.S. lawyer?
This question makes me think of my own legal writing class in law school. Many of us coming from jurisdictions where English is the first language, we might not fully appreciate how different legal writing can be. Writing and thinking like an American lawyer means understanding that language is a tool for communication, and language has cultural nuances. Culture significantly influences how we interpret and convey messages, even in the same language. It's crucial to understand the cultural context and assimilate as much as possible.
Legal writing involves attention to detail and understanding your audience. When writing to a judge, the tone is different from writing a memo to a partner or manager, and it's distinct from academic writing. Sometimes clients are not on the same wavelength, so tailoring your language to fit their understanding is essential.
A valuable tip is that a good lawyer doesn’t need to know all the law but should know where to find it. Even after drafting, revising your work is important. It’s rare to get everything right on the first try. I often come back to my writing after a short break and notice things I missed. Your mind often moves faster than your hand, so reviewing your work with a critical eye is vital.
Could you talk about networking? How did you land your job through networking?
Coming from Ghana, network was hard for me. I feel like networking is a well-taught thing in the US. And that's a really good thing. So when you go for sessions with U.S. trained attorneys that were in the LLM program with you, you see how they network, it's almost natural, right? And then there's you, trying so hard to even, like do the networking. Maybe there's a language barrier and then maybe there's just a personality type. That's a little shy and a little relaxed. So that's a challenge. But I like to tell people that what's the worst that can happen when you network? Like what's the worst that can happen when you walk to somebody and say, hey, my name is Jonathan, I'm an LLM and these are my interests and tell me about your career. The worst that can happen is hey, you know, I'm running a bit late so we'll talk later. You don't lose anything by trying. You have everything to lose, if you don't because getting a job in the U.S. and I would say, a lot of it depends on network.
Technical skills are important, but so is your ability to connect and be seen as someone who can learn and contribute. Networking can get you in the door for interviews, and often, that’s where you get the chance to showcase your potential. It’s tough, especially if you’re shy or unfamiliar with the cultural norms, but no one ever got hurt by trying.
For me, I was fortunate. The tax LLM program had recruitment drives and an interview program that helped me get hired within a few months. Preparing for interviews was tough, but the support from Georgetown and the career office was crucial. I'm grateful for the role they played in helping me succeed in those interviews and secure my position at Deloitte.
What do you think make you stand out among other candidates?
It's hard, but I should probably reach out to the partner who hired me and ask why I impressed them. I remember I had mock interviews with the career office, and an adjunct professor who had worked at a Big Four firm for a long time. When I think back, I remember that my approach was conversational. I answered questions, showed genuine interest in the work, and marketed myself without dragging things out.
I have a degree in computer science and engineering, which isn't directly related to tax law, but I used that to highlight something unique about me. During the interview, the partner asked about my background in numerical analysis, and after a brief discussion on that, we focused on the nature of the work.
Showing genuine interest in the firm's work was crucial. It signals that you're invested and eager to contribute, even if you don't have all the technical knowledge right away. They can provide on-the-job training. Make sure to perfect your cover letter and resume, as well as the thank-you emails to send after interviews.
What challenges do internationally trained lawyers face when joining a Big Four firm with a tax LLM? How long does it take you to become comfortable with complex tax issues?
When you come in as a tax LLM, there’s a lot of accounting involved. You start off at a disadvantage if you’re not familiar with it. Compliance and provision work are both accounting-heavy, so you’ll encounter spreadsheets and find yourself wondering what’s going on, especially when you’re new. It’s that challenge of understanding and learning that can be thrilling.
In Ghana, we don’t have many complex transactions because the market is smaller and less sophisticated compared to the U.S. The U.S. has one of the most complicated international tax regimes in the world. You’ll see transactions here that can be mind-blowing, making you think, “What exactly is happening here?” It often requires going back to basics to fully understand.
As for how long it takes to feel comfortable, it’s a process. I don’t consider myself an accountant, but I’m much better with accounting now than when I first started at Big Four. It’s a valuable skill for a tax lawyer because understanding your client’s financials in-depth allows you to provide more informed advice. It’s important, but it takes time and learning.
