Attorneys

Raúl Villarreal Garza
Attorney
Practice Areas

Admissions: California ; Mexico ; New York

Languages: Italian, Spanish


Professional Summary

Raul Villarreal Garza advises clients on a variety of matters related to international tax law. Raul focuses on cross-border transactions focusing on international tax planning and related legal matters involving the United States, Mexico and other Latin-American countries. He has extensive experience in counseling as a tax attorney specializing in domestic and international mergers, acquisitions and private equity deals, as well as the Mexican Tax Court. 

Community

  • University of San Diego School of Law - Adjunct Professor of International Estate Planning
  • US-Mexico Bar Association, Board Member
  • San Diego County Bar Association – Chair, International Section
  • The State Bar of California – Third Vice-Chair International Tax Committee, Taxation Section
  • American Bar Association
  • Instituto Mexicano de Ejecutivos de Finanzas (IMEF), Monterrey
  • New York State Bar Association

Education

  • LL.M. in International Taxation, New York University School of Law, 2010
  • LL.B., Instituto Tecnológico y de Estudios Superiores de Monterrey, México, 2006
  • Master Degree (Taxation), Universidad Autónoma de Nuevo León, 2009

Seminars

  • Moderator. “From NAFTA to USMCA,” USD Procopio International Tax Institute, November 1, 2018.
  • Moderator. “Challenges of the Mexican and US Tax Systems with Regard to the Cross-Border Digital Economy,” USD Procopio International Tax Institute, November 1, 2018.
  • Speaker. “A Dive into What Do Planners Need to Know When Dealing With our Foreign Neighbors,” California Lawyers Association, The 26th Annual Estate and Gift Tax Conference, San Francisco, March 16, 2018.
  • Speaker. “United States Trump Tax Reform?  What does it mean for businesses and investors from Mexico and Canada?” USD Procopio International Tax Institute, October 26, 2017.
  • Moderator. “Repatriation Decree Version 2.0,” USD Procopio International Tax Institute, October 26, 2017.
  • Moderator. “Phantom Income for Mexican Investors: Investments during an appreciating dollar environment; Canadian Partnerships, October 26, 2017.
  • Speaker. “Renouncing U.S. Citizenship,” USD Procopio International Tax Institute, October 25, 2017.
  • Speaker. “U.S. Tax Reform and Potential Effects on Cross-Border Transactions”  US Mexico Bar Association, September 29, 2017.
  • Keynote Speaker. “Observations of U.S.-Mexico Cross Border Tax Issues and Policies:  From the Trenches," American Tax Association 2017 Annual Meeting,  August 7, 2017.
  • Co-Presenter with Patrick W. Martin,  “Obligations of U.S. Citizens Living in Mexico” Bi-National Convention Instituto Mexicano de Contadores Publicos, Baja California,  July 21, 2017.
  • Moderator. “Opportunities in the Food, Beverage and Hospitality Industry: Where to Focus and What to Avoid,” USD Procopio International Business Summit, San Diego, CA, May 12, 2017.
  • Speaker.  “The Impact of a New Cross-Border Tax Regime,” UC San Diego School of Global Policy & Strategy, San Diego, CA, February 27, 2017.
  • Moderator. “Case Study – Structuring M&A Deals in Latin America” USD Procopio International Tax Institute, October 21, 2016.
  • “Renouncing U.S. Citizenship,” USD Procopio International Tax Institute, October 19, 2016.
  • Co-presenter. “Issues to be Considered When Investing in U.S. Real Estate,” USD Procopio International Business Summit, San Diego, CA, March 17, 2016.
  • Moderator. "Tax Implications of Cross Border Marital Divorce Disputes," USD Procopio International Tax Institute, October 30, 2014.
  • "Introduction to Tax Residency," USD Procopio International Tax Institute, October 29, 2014.

Publications

  • Co-authored with Eric Swenson and Laura B. Candido. “’Privileged’ Information for the World Citizen When Communicating with Tax Attorneys in Multiple Jurisdictions,” CCH International Tax Journal, January 2014.
  • Co-authored with Eric Swenson and Pedro E. Corona. “The IRS’s Current Offshore Voluntary Disclosure Program:  Is This the Only Option Available for an ‘Accidental American’?” CCH International Tax Journal, January 2014.
  • Contributing author. “Mexico’s Proposed Tax Reform: International and Cross border Highlights," October 2013.
  • "Acumulación del Estímulo Fiscal de Ciencia y Tecnología," Puntos Finos, January 2012.