2023, FBAR and Title 31, Immigration Law Considerations, Lawful Permanent Residents, Tax Compliance, Tax Treaties

Mérida – the Place to be in February (19th and 20th)

By · December 23, 2023 · Updated June 3, 2026

The implications of the Aroeste v United States – Order (Nov 2023) particularly for millions of taxpayers globally and “U.S.” taxpayers affected by pertinent tax treaty provisions, will be a focal point of discussion at the upcoming international tax conference in February.

The University of San Diego School of Law – Chamberlain International Tax Institute will take place on February 19th and 20th, 2024, at the International Convention Center in Mérida, Yucatán, México. You can register for the conference – HERE –

Among the courses offered, there will be a detailed examination of- Aroeste v. the United States:  Limits on Government Authority Re: Tax Treaty Law ++– along with other international tax topics and sessions featuring much Moore:

  • United States Supreme Court – Tax Decisions & Moore
  • International Tax Reporting: New Reporting of International Partnerships – K-2s & K-3s
  • United States-based Cross-Border Real Estate Investments (Advanced)
  • U.S. Investor Visa Options and Limitations
  • California, Texas & Florida Probate Proceedings of Cross-Border Estates
  • Corporate Transparency Act/anti-money-laundering FinCEN Reporting
  • Avoiding Estate Taxes on U.S. – “Situs” Assets (risks in the Bolsa and opportunities)
  • Latest Developments in International Corporate Reorganizations
  • Check the Box Planning Including Pre-Immigration (Asset Planning – + International Companies)
  • Pitfalls of International Trusts with U.S. Beneficiaries (in a high-interest rate environment)
  • EB-5 Visa Requirements and Tax Implications
  • Aroeste v. the United States:  Limits on Government Authority Re: Tax Treaty Law ++
  • Pillar 2 in Effect:  First Qtr 2024 Planning & Compliance + Pillar 1 with Public Comments – December 11th, 2023
  • Expiring TCJA International Tax Provisions: 2025 Soon Upon Us
  • International Tax Advisors: How to – “Go directly to Jail, Do Not Pass “GO”, Do Not Collect $200!”
  • International IRS & SAT Collection Enforcement – (cross-border tax judgments and liens)
  • Cross-Border Aircraft Acquisitions, Financing and Leasing; Taxes, Aircraft Registration & Permitting
  • Tax Treaty Interpretation – Malta Pension Plans ++

– REGISTER HERE –

Patrick W. Martin

Patrick W. Martin

U.S. International Tax Lawyer · Shareholder, Chamberlain Hrdlicka

Patrick W. Martin is a U.S. tax lawyer licensed in California, Texas, and Washington, D.C., with 32+ years advising on the tax consequences of renouncing U.S. citizenship or abandoning lawful permanent residency. He served as lead counsel in Aroeste v. United States, the landmark federal case on green card holders, tax treaties, and the exit tax. Best Lawyers in America® (Tax Law), 2015–2025.

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