Attorneys

Anuar Estefan
Attorney
Contact
525 B Street, Suite 2200
San Diego, CA 92101
Practice Areas

Admissions: California ; Mexico

Languages: Spanish


Professional Summary

Anuar is a member of Procopio’s Tax Team; his practice focuses on the international tax consequences of cross-border investments and has broad experience with international tax planning and compliance.  Anuar commonly advises clients on a variety of U.S. international tax issues including the application of U.S. anti-deferral regimes (i.e., GILTI, Subpart F, and PFICs), foreign tax credit planning, tax treaty planning, and post-U.S. tax reform repatriation planning. 

Anuar provides highly specialized advice and guidance to his clients by designing corporate structures for U.S. investors doing business in Latin America, and foreign investors doing business in the U.S., in both cases with a strong emphasis on post-U.S. tax reform tax optimization.  Anuar also advises multinational families with tax planning, succession planning and wealth preservation strategies.

Representative Matters

  • Assisted multiple clients in computing their mandatory deemed repatriation tax liability under IRC Section 965, and in making deferral or installment elections under the same Tax Code provision. 
  • Assisted multiple clients in computing their tax liability resulting from inclusions of Global Intangible Low Taxed Income (“GILTI”) under IRC Section 951A and in planning and reorganization alternatives to reduce their exposure to GILTI and a greater access to foreign tax credits.
  • Assisted U.S. investors with business activities and assets outside of the U.S. in reorganization alternatives to reduce their worldwide income taxation. 
  • Assisted foreign entrepreneurs in expanding their business operations into the U.S. through the implementation of a tax efficient structure both in the U.S. and in their home jurisdictions. 
  • Assisted foreign investors in planning strategies for the acquisition and sale of U.S. real property to prevent or reduce exposure to FIRPTA withholding, as well as to estate and gift tax.
  • Assisted U.S. and foreign clients with compliance of their U.S. tax and reporting requirements with respect to foreign operations and assets, including interests in foreign business entities, foreign trusts, and foreign bank accounts. 
  • Assisted U.S. and foreign investors in the application of U.S. Income Tax Treaties with foreign countries including but not limited to Mexico, the United Kingdom, Spain, Barbados, and New Zealand.

Education

  •  LL.M. in Taxation, Georgetown University Law Center, Washington, DC, May 2017.
  • Certificate in International Taxation, Georgetown University Law Center, Washington, DC, May 2017.
  • Diploma in Taxation, Instituto Tecnológico Autónomo de México, Mexico City, Mexico, July 2013. 
  • J.D., cum laude, Escuela Libre De Derecho, Mexico City, Mexico, May 2013.

Publications

  • “NAFTA May Be Replaced by USMCA: What Would That Mean For Your Taxes?,” October 16, 2018.
  • “Mandatory Deemed Repatriation: Do You Owe Taxes For 2017 Re: International Operations?” March 26, 2018.