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Pedro E. Corona de la Fuente

Pedro E. Corona de la Fuente

Partner

Pedro E. Corona de la Fuente

Admissions

California;
District of Columbia;
Mexico;
US Supreme Court

Languages

Spanish


Address

1901 L Street NW, Suite 620, Washington, DC 20036

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. The leader of Procopio’s International Tax practice, 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 involving 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
  • Certificate in Estate Planning, Georgetown University Law Center, 2023
  • 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.

  • Mexico Institute of the Wilson Center, Advisory Board Member
  • 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: Member of Executive Committee
  • The State Bar of California, International and Tax Sections
  • District of Columbia Bar
  • 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.