Mishkin is a Principal and International Tax Director at The Wolf Group, specializing in cross-border tax matters.
He assists U.S. citizens, green card holders, and foreign nationals (including G-4 and other visa holders) with their international tax planning and reporting needs.
As a former Attorney with the IRS Chief Counsel, he is well-positioned to guide clients on a range of reporting and disclosure issues. He assists clients with:
- IRS Amnesty filings under various Offshore Voluntary Disclosure Programs (OVDP) and Streamlined Programs, to correct their foreign income and asset reporting
- Individual tax matters, including expatriate taxation, pre-immigration planning, pre-retirement planning, cryptocurrency taxation, EB-5 support, qualified opportunity zone tax planning, and Exit Tax planning
- International Organization tax matters, including tax and pension treatments for employees and retirees of the World Bank, IMF, IDB, IFPRI, and other IOs
- Corporate tax matters, including tax-efficient structuring of businesses and operations, inbound and outbound planning, Global Intangible Low-Income (GILTI) planning, and Repatriation Tax filings
- Foreign asset reporting, including foreign pension analysis, FBAR filings, and taxation of foreign trusts, Superannuation Funds, ISAs, and other foreign retirement and insurance vehicles
Prior to joining The Wolf Group, Mishkin was an International Tax Partner with The Krueger CPA Group, based in Austin, TX, and also oversaw the firm’s branch in Zurich, Switzerland. In addition, he served 5 years with the IRS Chief Counsel and The National Taxpayer Advocate in Seattle, WA, and Dallas, TX.
Mishkin received his LL.M in Taxation from Boston University and his J.D. from Seattle University. He has bar certifications with the states of Washington and Texas and is a member of the DC and U.S. Tax Court bars. He was a member of the Texas State Bar 2016-2017 Leadership Academy. He is a member of the finance committee for the British American Business Association in Washington, DC. Finally, Mishkin is also a full member of The Society of Trust and Estate Practitioners, which carries the Trust and Estate Practitioners (TEP) designation.
Mishkin Santa, JD, LLM, TEP
- U.S. citizens living overseas
- U.S. nonresidents
- EB-5 investors
- U.S. domestic individuals and families
- International businesses
- International based families with investments in multiple jurisdictions and tax residency in multiple jurisdictions
- U.S. citizens or residents who are beneficiaries of foreign trusts and who will receive gifts or inheritances from non-US persons
- Trustees of trusts with U.S. grantors or U.S. beneficiaries
- Individual income tax compliance
- International Organization Taxation
- Estate, gift & trust tax compliance
- FBAR Assistance
- EB-5 investor program
- International assignment structuring and planning
- Offshore voluntary disclosure programs
- Foreign Corporation (Subpart F, Transfer Pricing, E&P Studies)
- Asset protection planning
- Boston University School of Law, LLM, Taxation
- Seattle University School of Law, JD, Business Law, Tax Law
- Westminster College, Bachelor’s in Business Administration and Management