Carlos A. Somoza, J.D., LL.M.

Principal

International Tax

Miami, FL

Carlos provides international inbound and outbound tax planning and structuring for U.S. and foreign multinational corporations.

Carlos Somoza is an international tax principal at Kaufman Rossin. He has 20 years of experience in federal income, gift, and estate taxation. Carlos has served clients in the private and public industries, advising them in the areas of international taxation, taxable acquisitions and tax-free reorganizations, IRS litigation, and related tax compliance.

Carlos provides international inbound and outbound planning for U.S. and foreign multinational corporations, including foreign tax credit planning and structuring utilizing the Entity Classification tax provisions. He provides estate planning and pre-immigration planning for foreign, high-net worth individuals. He also assists clients with the IRS Offshore Voluntary Disclosure Program, as well as compliance with the Foreign Account Tax Compliance Act.

Carlos is licensed to practice law in Florida and in the United States Tax Court. He earned a Bachelor's degree in Accounting from Florida International University, and a Juris Doctor (Cum Laude) and LL.M. in Taxation from the University of Miami (specialization in international taxation). Carlos received an FIU Torch Award in 2012, which honors outstanding alumni.

Carlos is involved with the Florida International University Honors College, serving as the Treasurer of its Community Advisory Board.  He also serves as the Treasurer of the South Florida District Export Council, a group that complements the export promotion efforts of the U.S. Department of Commerce’s International Trade Administration.  He is a member of the Christopher Columbus Alumni Association. 

In addition, he has been involved with the Miami-Dade Legal Aid “Put Something Back” program, offering legal and tax services to indigent clients.

 

  • 2017 | “New U.S. Reporting Requirement for Foreign-Owned Disregarded Entities” | STEP Miami
  • 2016 | “What Entity Do You Want to Be” | Praxity North American International Tax Conference in New Orleans
  • 2016 | "What Tax Matters are Important to Inbound Corporate Investments” | Praxity North American International Tax Conference in New Orleans
  • 2016 | "Structuring Outbound Business Activities for Closely Held Entities" | Florida Institute of Certified Public Accountants' Accounting & Business Show
  • 2015 | "U.S. Tax Issues Association with Payments to Foreign Parties" | Praxity North American International Tax Conference
  • 2015 | "Doing Business in the United States – Common Pitfalls" | Enterprise Florida
  • 2015 | "New and Proposed Tax and Banking Laws Impacting International Clients – Status of FATCA" | Florida Bar – International Litigation, Arbitration, & Transactions Conference
  • 2014 | "International Tax Update" and "Cross-Border Real Estate" | Praxity North American International Tax Conference
  • 2014 | "Doing Business in Mexico" | HSBC
  • 2013 | "Tax Strategies for Outbound Investments" | South Palm Beach County Bar Association
  • 2013 | Panel Discussion about Investments into U.S. Real Estate | French American Chamber of Commerce Event
  • 2013 | "Investing in United States Business" | Quebec Florida Chamber of Commerce
  • 2013 | "Investing in U.S. Real Estate" | Praxity International Tax Conference
  • 2012 | "Doing Business in the United States" | Colombian Mayor's Delegation
  • 2012 | "Doing Business in the United States" | Spain-U.S. Investment Forum