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Pedro E. Corona de la Fuente

Pedro E. Corona de la Fuente

Partner

Pedro E. Corona de la Fuente


Address

525 B Street, Suite 2200, San Diego, CA 92101

Office Tel.

619.515.3272

Fax

619.744.5457

Overview

Pedro advises clients in international estate planning, international tax and cross-border mergers and acquisitions. He focuses on U.S. investment structures, cross-border transactions, tax treaty planning, withholding obligations and reporting compliance on international transactions. Pedro brings his clients experience in assisting clients and closely held companies with cross-border transactions involving the U.S., Mexico and other Latin American countries. He is a frequent speaker on international tax topics and recent tax developments affecting cross-border investments from and into Latin America.

  • Advises clients on tax-efficient structures to implement cross-border mergers, acquisitions and joint ventures.
  • Counsels foreign companies and individuals looking to make investments and establish a presence in the U.S.
  • Assists U.S. companies and individuals to develop tax-efficient structures for their operations and investments abroad.
  • Advises on the acquisition and sale of Latin American companies owned by individuals in the U.S.
  • Represents clients in reviewing the potential impact of new U.S. tax laws in their international transactions.
  • Counsels foreign individuals planning to move into the U.S. in tax efficient manner, and U.S. individuals looking to renounce their U.S. citizenship.
  • Assists multinational families with ties to the U.S. to protect their assets and transfer wealth to future generations in a tax efficient manner.
  • Advises on tax implications of loans inv¬¬olving foreign persons and foreign beneficiaries.
  • Directs foreign clients to comply with their U.S. estate and gift tax obligations.
  • Assists U.S. and foreign clients to comply with their U.S. tax and reporting requirements with respect to their international operations and assets held in other countries.
  • Counsels in-house advisors of companies to set up compliance programs for their U.S. tax obligations.
  • Represents and advises foreign clients in audits and controversies with the U.S. tax authorities on tax treaty issues.

  • Top 40 Under 40 Professional, San Diego Daily Transcript, 2019
  • Latin American Academic Award, International Fiscal Association (IFA), 2013

  • LLM (International Taxation), University of Florida Levin College of Law, 2009
  • Specialization in International Trade Law, Universidad Nacional Autónoma de México, cum laude, 2006
  • Diploma in Tax Law, Escuela Libre de Derecho, 2005
  • Law Degree, Universidad Autónoma de Baja California – Campus Mexicali, summa cum laude, 2004

Latin America-Focused Seminars

  • Speaker. “Reforma Fiscal de los EUA y sus Implicaciones en México”, Ciudad de México, Enero de 2018.
  • Speaker. “Planeación Patrimonial en los EUA: Consideraciones Fiscales y Legales”, Colegio de Contadores Públicos de Guadalajara, Guadalajara, México, Noviembre de 2016.
  • Speaker. “Alternativas de Inversión en los EUA”, Congreso Regional Fiscal del Instituto del Noroeste de Contadores Públicos, Mexicali, México, Octubre de 2016.
  • Speaker. “Consideraciones Prácticas de FATCA: Formas W-8 & Tendencias en Intercambio de Información,” Congreso Internacional del Instituto del Noroeste de Contadores Públicos, Ensenada, México, Septiembre de 2016.
  • Speaker. “Acción 3 de BEPS: El Futuro de REFIRPES y las Reglas Subpart F de los EUA”, International Fiscal Association, Ciudad de México, Julio de 2016.
  • Speaker. “FATCA y Aspectos Fiscales de Inversiones de los EUA”, Colegio de Notarios del Distrito Federal, Ciudad de México, Febrero de 2016.

Procopio Seminars

  • Moderator. “New OECD Guidance Disclosure by Tax Professionals – Exchange of Information and Professional Duties of Confidentiality,”  USD Procopio International Tax Institute, November 2, 2018.
  • Moderator. “Update on Treaties & the OECD Multilateral Instrument (MLI),” USD Procopio International Tax Institute, November 1, 2018.
  • Speaker. “International Planning for Artists and Sportsmen: Tax and Other Legal Considerations,” USD Procopio International Tax Institute, October 27, 2017.
  • Speaker. “OECD Multilateral Instrument: A New Approach for Applying Bilateral Tax Treaties,” USD Procopio International Tax Institute, October 27, 2017.
  • Speaker. “Cross-Border NAFTA Retirement Plans: Technical Uncertainties and Competent Authority, Federal Social Security taxes while working outside of the home country; Totalization Agreements,”  USD Procopio International Tax Institute, October 26, 2017.
  • Speaker. “FATCA & CRS: Consideraciones Prácticas,”, USD Procopio International Tax Institute, October 25, 2017.
  • Speaker. “Defending and International Tax Case before the IRS and SAT,” USD Procopio International Tax Institute, October 2016.
  • Speaker. “OECD Update & New Reporting Requirements in Mexico and the U.S. for International Investments (Refripes & Single-Member LLCs)” USD Procopio International Tax Institute, October 2016.
  • Speaker. “Aplicación de Tratados Fiscales Internacionales en los EUA”, USD Procopio International Tax Institute, Octubre de 2016.
  • Speaker. “Brazilian Successes in the U.S. – Joga Bonito,” USD Procopio International Business Summit, March 2016.
  • Speaker. “MAP’s: When and How to Start a Mutual Agreement Procedure,” USD Procopio International Tax Institute, October 2015.
  • Speaker. “Selling Mexican Companies when Involving U.S. Shareholders,” USD Procopio International Tax Institute, October 2014.
  • Speaker. “Withholding Taxes on Foreign Persons”, USD Procopio International Tax Institute, October 2014.
  • Speaker. “Holding Companies, Treaty Benefits and LOB Clauses,” USD Procopio International Tax Institute, October 2014.
  • Speaker. “OECD International Tax Initiatives: BEPS Action Plan and Automatic Exchange of Information,” USD School of Law-Procopio International Tax Institute, October 2013.
  • Speaker. “Cross-Border Structures with Hybrid Entities: Avoiding Common Pitfalls,” USD School of Law-Procopio International Tax Institute, October 2013.

  • Universidad Autonoma de Baja California, Adjunct Professor of Introduction to U.S. Tax Law
  • American Bar Association, International and Tax Sections
  • International Fiscal Association
    • Mexican Branch: Past Vice-Chair of YIN Committee
    • USA Branch: President of YIN Committee
  • The State Bar of California, International and Tax Sections
  • CalCPA, Co-Chair of International Tax Committee (San Diego)

  • Procopio Elevates Partners,” The Daily Transcript, January 16, 2018.
  • “Procopio International Tax Associate Becomes First Mexican to Win Esteemed Latin American Academic Award,” LawExchange International, July 15, 2013.
  • “Procopio Associate Receives International Award,” SD Metro Magazine, July 5, 2013.

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