Raúl Villarreal Garza
Services & Specializations
525 B Street, Suite 2200, San Diego, CA 92101
Raúl advises clients on a variety of matters related to international tax law. He participates as an international-tax advisor to business leaders expanding their foreign operations into the United States. Raúl has extensive experience counseling families with multiple nationalities on their international estate planning needs, and is a trusted advisor to family offices in a wide range of tax and legal issues.
- Best Lawyers® Ones To Watch, Tax Law, and Trusts and Estates Law, 2021-2023
- LLM (International Taxation), New York University School of Law, 2010
- LLB, Instituto Tecnológico y de Estudios Superiores de Monterrey, México, 2006
- Masters (Taxation), Universidad Autónoma de Nuevo León, 2009
- Speaker. 2nd Annual International Tax Conference, Freeman Law, Oct. 21-22, 2022.
- Author. “The Grounded International Lawyer,” San Diego Lawyer magazine, July/August 2020 Issue.
- 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.
- Speaker. “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.
- Speaker. “Introduction to Tax Residency,” USD Procopio International Tax Institute, October 29, 2014.
- 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.
- Author. “Acumulación del Estímulo Fiscal de Ciencia y Tecnología,” Puntos Finos, January 2012.
- University of San Diego School of Law, Adjunct Professor of International Estate Planning
- California Lawyers Association, Chair International Tax Committee, Taxation Section
- U.S.-Mexico Bar Association, Board Member
- American Bar Association
- Instituto Mexicano de Ejecutivos de Finanzas (IMEF), Monterrey
- New York State Bar Association
- “Procopio law firm elevates five San Diego attorneys to partner,” San Diego Metro Daily Business Report, January 10, 2020.