Raúl Villarreal Garza

Partner

Contact Me

Services & Specializations

Admissions

California;
Mexico;
New York;
US Supreme Court

Languages

Italian;
Spanish

Address

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

Office Tel.

619.525.3874

Overview

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, 2021-2024

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. “Mexican Clients and Wealth Protection: Insights from Procopio,” Bridgeford Trust Company’s Delivering Direction and Control podcast series, Episode 42, July 29, 2024.
Panelist. “Mexico-United States International Tax Update,” Latin American Family Office Forum by Procopio, San Diego, CA, May 24, 2024.
Panelist. “Cross-Border Estate Planning: Mexico/United States,” Latin American Family Office Forum by Procopio, San Diego, CA, May 24, 2024.
Co-author. “The IRS Should Clarify the Form 3520 Due Date for Dual Residents,” TaxNotes, August 28, 2023.
Panelist. “U.S. Investment Structures for High Net Worth Individuals,” Procopio International Tax Institute, San Diego, CA, May 26, 2023.
Panelist. “Nearshoring: Legal and Tax Considerations for Relocating to Mexico,” Procopio International Tax Institute, San Diego, CA, May 25, 2023.
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