Page 95 - Strategic Tax Planning for Global Commerce & Investment

Strategic Tax Planning for Global Commerce and Investment

About the Author

Presentation to Chinese Delegation
U.S. Tax Structure

Ivan Sotomayor, CPA, CGMA, MBA is the managing partner of
Sotomayor & Associates, LLP, an international accounting and

advisory firm with home base in Pasadena, California, USA. Mr.
Sotomayor is member of the International Federation of Ac-
countants (IFAC) Professional Accountancy Organizations

Development Committee (PAODC) and the Port of San Diego
Audit Committee.

Mr. Sotomayor is currently serving as a technical advisor on
matters of auditing and accounting to the US Department of
Commerce – Industry Trade Advisory Committee on Services

(ITAC 10) and to the United Nations – UNCTAD – ISAR as a
consultative member formulating the framework for capacity-
building in the area of accounting and financial reporting. He is

a past member of the International Qualifications Appraisal
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