Patrick is a partner with the firm, practicing exclusively in the area of international taxation. He works both with foreign-based individuals and businesses entering the United States market and United States taxpayers with international connections. Patrick’s diverse background – having previously 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. Patrick’s exclusive focus in the international tax area gives him specialized experience; his familiarity with the minutia of international tax allows him to achieve optimal tax results for his clients.
Patrick’s experience in the international area is diverse, regularly assisting high net worth individuals and expanding businesses with their assorted multinational needs. Patrick assists individual clients with residency planning (both inside and outside the scope of income tax treaties), ownership structuring for assets owned outside their home country, and minimization of global income tax bills for foreign-sourced income items. For businesses, Patrick assists in all aspects of multinational transactions, including classification of foreign entities, utilization of treaty provisions for reducing United States taxation, and methods for minimizing the impact of American anti-deferral tax mechanisms.
Patrick is an active voice in the international tax realm, 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 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.
Patrick holds a Juris Doctorate from Vanderbilt University Law School and a LL.M. from New York University School of Law. His bar admissions include Pennsylvania, Florida, New Jersey and Georgia.
Awards & Recognitions
Each year from 2016-2019, 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. Patrick and his wife reside in Phoenixville, PA with their daughter who was born in August 2019.
- How Is My Foreign Interest Classified for U.S. Tax Purposes? (Subscription Required)- TaxNotes, November 11, 2018
- GILTI Expands on U.S. Anti-Deferral Mechanisms (Subscription Required)- Law360, August 7, 2018
- International Tax for the Growing Business – Journal of Taxation, June 4, 2018
- Tax Cuts and Jobs Act 2017 – Provisions Relevant for International Taxpayers – NJ State Bar’s Tax Section Newsletter, May 15, 2018
- FBAR Penalty Assessment and Enforcement (Subscription Required)- CheckPoint, May 16, 2018
- International Compliance Post-OVDP: A Changing Paradigm (Subscription Required) – Tax Notes, May 28, 2018
Podcasts & Media Appearances
- Patrick leads a panel of attorneys on 6/12/19 discussing how best to represent foreign businesses relocating to the U.S.
- Hear Patrick’s PICPA Podcast on Preimmigration Tax Planning from January 2019
- See Patrick discuss international taxes on Money Matters TV
- Hear Patrick’s PICPA Podcast on International Taxation from April 2018