Paul Sczudlo
Of Counsel
Paul is of counsel in the private client and tax team.
He has over 35 years’ experience focused on global planning matters. Paul is widely recognized for his practice in cross-border and entertainment tax planning. His clients have ranged broadly from high-net-worth individuals; foreign investors in U.S. real estate and other U.S.-situated assets; Americans with offshore investments, acquisitions and business activities; and actors, musicians, writers, producers, directors and agents; to film production and distribution companies; public and closely-held businesses; and financial institutions.
Paul’s practice emphasizes entertainment taxation; international income taxation; international estate and gift tax planning; international estate administration; international wealth transfer planning; other international planning for high-net-worth individuals; inbound planning for businesses seeking to set up, acquire or dispose of, manufacturing, distribution, licensing or other operations in the United States; outbound planning for U.S. businesses establishing or acquiring foreign operations; international tax withholding; and cross-border tax reporting, compliance and controversy issues.
His practice includes U.S. real estate transactions involving foreign parties; international film production and distribution; United States and California withholding tax issues with respect to non-U.S. individuals, corporations and other foreign entities; planning for executives and other foreign individuals moving to or from the United States; income and estate tax planning for U.S. citizens moving abroad, with or without terminating their U.S. citizenship; and structuring for, and assisting with, the organization of, foreign corporations, foreign limited liability companies, foreign trusts and other foreign entities.
Paul writes and lectures regularly on international and other tax topics of interest to businesses and high net worth individuals. He has been recognized as a Super Lawyer since 2004 and as a Best Lawyer since 2006. Paul is ranked as a Leading Individual in Tax in Chambers USA 2020, and was first ranked in 2004.
Paul is secretary of Society of Trust and Estate Practitioners (STEP USA) and chair of the Los Angeles Branch (STEP Los Angeles). He is a past chair of the American Bar Association’s International Private Client Committee, the California State Bar Association’s International Tax Committee and the Los Angeles County Bar Association’s Taxation Section.
Admissions
Publications
Memberships
Talks
State of California, 1980
‘Facing Change: Current Tax and Estate Planning Ideas,’ NAEPC Journal of Estate & Tax Planning, Issue 35 – September 2020, co-author
‘IRS targets tax compliance by non-U.S. owners of U.S. real estate,’ Withers Insight - September 24, 2020, co-author
‘The Continuing Impact of the ‘One-Time’ Section 965 Transition Tax,’ Tax Notes - September 21, 2020, co-author
STEP USA, Secretary
USC Tax Institute Planning Committee, Member
STEP Los Angeles, Founding Member, Immediate Past Chair
Withersworldwide webinar, ‘Checklist 2020: Cross border estate planning in an election year,’ - October 14, 2020, co-presenter
STEP/LA Webinar, "U.S. Tax Residency, COVID-19 and Beyond," - June 24, 2020
USC Tax Institute, “Foreign Activities of U.S. Taxpayers: Feeling GILTI?” - January 27, 2020
Education
Languages
- English
