Canada ? China ? bColombia/b France ? Germany ? Hong Kong India ? Indonesia ? Ireland Netherlands ? New Zealand Peru ? Russia ? Singapore Switzerland ? Tanzania Thailand ? United Kingdom United States ? European Union v ? d ? e. Tax rates around the world ... This freedom allows law students to take many tax courses such as federal taxation, bestate/b and gift tax, and bestates/b and successions before completing the Juris Doctor and taking the bar exam in a particular U.S. state. ...