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 international income tax, international estate and gift tax, and entertainment 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 2021, and was first ranked in 2004, and is ranked in Chambers High Net Worth 2021 in the area of Private Wealth Law. He is also recognized as a "key lawyer" by The Legal 500 US in 2021 in the area of international tax.
Paul is secretary of Society of Trust and Estate Practitioners (STEP USA) and immediate past 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
‘The IRS further targets foreign owners of US real property,’ Withers Insight - October 19, 2020, author
‘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
STEP USA, Secretary
USC Tax Institute Planning Committee, Member
STEP Los Angeles, Founding Member, Immediate Past Chair
STEP LA, ‘Let’s Talk Canadian / US Tax & Estate Planning Tips & Traps, eh!’ - September 20, 2021, chair / moderator
Strafford Program, ‘Section 965 Payment Acceleration Events: Avoiding Triggers, Curable Events,’ - August 24, 2021, co-presenter
STEP Los Angeles, ‘California in the Rearview Mirror - Residency Termination (or Jackson Hole here I come),’ - July 27, 2021, co-presenter
Education
Languages
- English
