University of San Diego –

Chamberlain International

Tax Institute


The University of San Diego – Chamberlain International Tax Institute

The University of San Diego School of Law is recognized for its excellent faculty, comprehensive curriculum, and strength of its legal clinic programs.

Chamberlain Hrdlicka is a leading full-service law firm with a tax focus. The firm is a nationally ranked top-tier tax-focused law firm.

Patrick W. Martin is the founder of the International Tax Institute with the University of San Diego School of Law. The Institute has been in existence for twenty years.





Esteemed Advisory Board

The University of San Diego- Chamberlain International Tax Institute is dedicated to cultivating top-tier international tax content and expertise. To do so, an advisory board comprised of leading members in this field have been established.

Charles Rettig

Mr. Rettig is the 49th United States Internal Revenue Service Commissioner (October 1st, 2018 to November 12th, 2022). Current shareholder at Chamberlain Hrdlicka.

San Antonio, Texas

Eric Solomon

Mr. Solomon is the Former Assistant Secretary for Tax Policy at the U.S. Department of Treasury. Partner at Ivins Phillips Barker.


Washington, D.C.

Mark Hoose

Mr. Hoose is the Vice President of Global Tax at NVIDIA.




Bay Area

Ambrosio Michel

Mr. Ambrosio Michel was the Subprocurador Fiscal  de la Federación de México (Deputy Attorney General for Fiscal Affairs). Founding partner of Ambrosio Michel.

Mexico City

Scott D. Michel

Mr. Michel is the current Chair of the American Bar Association Taxation Section. Partner at Caplin & Drysdale.


Washington, D.C.

Professor Reuven Avi-Yonah

Mr. Reuven Avi-Yonah is the Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan.

Detroit, Michigan

Michael J. Miller

Mr Miller has co-authored two BNA portfolios including income tax treaties. Partner at Roberts & Holland LLP.



New York

Andrés Fuentes

Mr Fuentes is the former executive director of financial planning and analysis at BANAMEX. Currently, he is the managing partner of financial services (LATAM) at EY.

Mexico City

Alejandro Reynoso

Mr. Reynoso is a fellow at the University of Cambridge. Former managing director at the Bolsa Mexicana de Valores and founder of DEFI Capital Latin America.

Mexico City

Sandra R. Brown

Ms. Brown is the former Chief of the Tax Division of the United States Attorney’s Office for the Central District of California.
Currently principal at Hochman Salkin Toscher & Perez, P.C.

Los Angeles, California

Professor Brett Wells

Mr. Wells is a Professor of Law at the University of Houston Law Center in the area of Federal Taxation including International Taxation. He as authored numerous international tax books and treatises.

Houston, Texas

Luis Gerardo del Valle Torres

Mr. Del Valle Torres is a founding partner at Jáuregui y Del Valle, S.C.

Mexico City