Patrick is a partner with Culhane Meadows, and practices exclusively in the area of international taxation. Patrick works both with international-domiciled individuals and businesses entering the United States market and United States taxpayers with international connections. His diverse international tax background –previously having been a partner both at a law firm and an accounting firm – gives him a full understanding of the tax complexities posed by multinational connections, and his familiarity with the minutia of international tax law allows him to optimize tax results for his clients. Patrick holds a Juris Doctorate from Vanderbilt University Law School and a LL.M. from New York University School of Law.
Patrick assists individual clients in areas including residency planning, asset ownership structuring, and minimization of global income tax bills for foreign-sourced income items. For businesses, Patrick’s representation covers an extensive scope of multinational transactions, including classification of foreign entities, options for structuring multinational transactions, and minimization of American anti-deferral tax mechanisms. Patrick assists his clients in all areas where their international ties are a relevant factor.
Patrick is an active voice in the international tax area, serving as a member of the Tax Law Advisory Board of Strafford Publications and a member of the American Immigration Law Association’s Board of Publications. He is a seasoned speaker, regularly presenting for national organizations including Strafford and CPAacademy.org on both general international tax concepts and more discrete topics. Patrick is a regular contributor to America’s premier tax law publications, including Tax Notes, Journal of Taxation, Tax Notes International, and Law360. Each year from 2016-2020, Patrick has been recognized by Super Lawyers as a Rising Star. Finance Monthly, a United Kingdom-based publication, named Patrick Estate Planning Lawyer of the Year (United States) for both 2017 and 2018.
- Tax Notes – How Is My Foreign Interest Classified for U.S. Tax Purposes?
- Law360 – GILTI Expands on U.S. Anti-Deferral Mechanisms
- Journal of Taxation (Thomson Reuters) – International Tax for the Growing Business
- Checkpoint – FBAR Penalty Assessment and Enforcement
- Law360 – Tax Considerations and Planning Opportunities Prior to U.S. Immigration
- Tax Notes – International Compliance Post-OVDP: A Changing Paradigm
Podcasts & Media Appearances