Pedro E. Corona de la Fuente

Mr. Corona is an attorney licensed in Mexico and California and is a member of Procopio’s International and Tax Practice Groups. As part of his practice, he assists clients with cross-border transactions involving the U.S., Mexico and other Latin-American Countries, focusing in international tax planning and related legal matters.

Prior to joining Procopio, Mr. Corona worked as a tax attorney in the international department of the Mexican Revenue Service (Servicio de Administracion Tributaria) in Mexico City, dealing with the implications of international transactions for Mexican tax and customs law, and other international tax issues.

Mr. Corona received his Law Degree (Licenciatura en Derecho), summa cum laude, from the Universidad Autónoma de Baja California – Campus Mexicali, in 2004. He also completed a graduate program in Tax Law at the celebrated Mexican law school, Escuela Libre de Derecho, and received a specialization degree, cum laude, in International Trade Law from the prestigious law school of the Universidad Nacional Autónoma de México. He participated in the Legal Exchange Program of the American Bar Association. In 2009, Mr. Corona obtained his LL.M. in International Taxation from the University of Florida – Levin College of Law.

Mr. Corona is a member of the International and Tax Sections of the California Bar Association and the American Bar Association (ABA). He is also a member of the U.S. and Mexican branches of the International Fiscal Association (IFA) and of the University of Florida – Latin American Tax Association (UFLATA).

Recent Articles

• "U.S. Tax Treaties and Section 6114: Why a Taxpayer's Failure to 'Take' a Treaty Position Does Not Deny Treaty Benefits," CCH International Tax Journal, May 2011
• "2010 Mexico Tax Update," The International Lawyer, Spring 2011, Volume 45, Number 1, American Bar Association.
• “La Cuota sobre Ingresos Totales de las LLC en California: Un Ejemplo de un Impuesto Declarado Inconstitucional en los EUA,” Revista Puntos Finos, Julio 2010, México.
• “Las Facultades de la Secretaría de Economía para Regular el Comercio Exterior a la Luz de lo Dispuesto por el Artículo 131 Constitucional,” Revista del Posgrado en Derecho de la UNAM, Vol. 1, No. 1, Julio – Diciembre 2005, México.