Carlos A. Somoza, JD,LL.M.


International Tax


Carlos A. Somoza leads Kaufman Rossin’s international tax services practice. He has more than 20 years of experience in federal income, gift and estate taxation. He 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 involved with the Florida International University, serving as the treasurer of the FIU Honors College 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. He is bilingual in English and Spanish.


  • Bachelor of Science, Accounting, Florida International University,
  • Master of Laws, Taxation, University of Miami,
  • Juris Doctor, University of Miami,

Presentations Given

  • “How to Invest in the United States”, Quebec-Florida Chamber of Commerce, 2018
  • “Considerations for Privately Owned Businesses Expanding into or from the United States”, United States – Mexico Chamber of Commerce, 2018
  • “Global Intangible Low Taxed Income: Am I?”, Praxity North American Tax Conference in Chicago, IL, 2018
  • “How New Tax Laws Are Affecting U.S. Exporters”, Export Business Forum at Florida International University, 2018