As the leader of the firm's international tax practice group, Patrick W. Martin advises clients on a variety of tax related matters including international tax planning and related international law matters. He was the former chair of the State Bar of California, Taxation Section. Patrick’s practice focuses on representing foreign clients, multi-national families, global investors, funds and privately held companies in worldwide investments and financing structures, international tax treaty planning strategies and planning worldwide income, estate, gift, inheritance and withholding taxes. He is also experienced in resolving and planning for international tax controversies and developing international wealth preservation structures in anticipation of tax audits. He regularly defends international taxpayers before the tax authorities, particularly before the Internal Revenue Service.
Outside of tax law, he is a passionate underwater cave explorer in the labyrinth of caves (thousands of kilometers in length) within the Yucatán peninsula. He received membership into the Explorer’s Club in 2019 for his cave exploration work in the Sac Actun cave system. Founded in New York City in 1904, The Explorers Club promotes the scientific exploration of land, sea, air, and space by supporting research and education in the physical, natural and biological sciences. The Club’s members have been responsible for an illustrious series of famous firsts: First to the North Pole, first to the South Pole, first to the summit of Mount Everest, first to the deepest point in the ocean, first to the surface of the moon—all accomplished by [Explorer’s Club] members.