Patricia A. Brown

Director, Graduate Program in Taxation and Lecturer in Law

J.D., University of California Berkeley
B.S.F.S., Georgetown University School of Foreign Service

Phone: (305)284-5946
Office: B351

Patricia A. Brown is Director of the Graduate Program in Taxation and Taxation of Cross-Border Investment and is an internationally-recognized expert in the field of international taxation, with specialties in tax treaty policy and interpretation and the international taxation of financial products and institutions.

She began her career in 1987 at the Wall Street office of the law firm of Cleary, Gottlieb, Steen and Hamilton where she specialized in the tax treatment of cross-border financial transactions and financial institutions. Within a year, she was posted to the London office of the firm, where she was the firm's only U.S. tax lawyer based outside the United States. While in London, she handled a wide variety of tax issues relating to both common and more exotic financial instruments and financing transactions.

After returning to the United States, her practice expanded to encompass the taxation of financial institutions themselves.

In 1994, Brown joined the U.S. Treasury Department as an Attorney Advisor in the Office of International Tax Counsel. Her initial assignments built on her experience in the New York and London financial markets.

Outside the financial community, Brown is best known for overseeing and coordinating the U.S. tax treaty program as the Treasury Department's Deputy International Tax Counsel (Treaty Affairs). In addition to ensuring consistency in terms of negotiations and interpretation, she was personally involved in the negotiation of all U.S. tax treaties and protocols that entered into force between 1999 and 2008.

As a result, she has worked closely with government officials from every inhabited continent, from large and small countries, and from developed and developing countries. For much of 2005, she was Acting International Tax Counsel, during which time she was directly responsible for all international tax matters within the Office of Tax Policy.

Since 2007, she has served as a full-time consultant to the Organization for Economic Co-operation and Development, developing guidelines and procedures for the cross-border taxation of portfolio investors. Brown has also lectured and spoken extensively on a variety of topics relating to tax treaties and cross-border financial transactions.

She received her B.S.F.S., magna cum laude, Phi Beta Kappa, from Georgetown University's School of Foreign Service and her J.D. from the University of California (Berkeley), where she was made a member of Order of the Coif.


How Hard Can This Be? The Dearth of U.S. Tax Treaties with Latin America, 74 U. Miami L. Rev. 359 (2020).

Combating Aggressive Tax Planning Through Disclosure: A Comparison of U.S. and EU rules Applicable to Tax Advisors, 38 ABA Tax Times 10 (2019).

Can Anyone Be Trusted to Enforce National Treatment Disciplines with Respect to Tax Measures?, 23 Fla. Tax Rev. 193 (2019).

Come on In, the Water’s…Choppy: The Expansion of the Saving Clause Beyond the United States, Tax Treaties after the BEPS Project: A Tribute to Jacques Sasseville Brian Arnold, ed. Canadian Tax Foundation (2018).

Transfers of Intangibles under Tax Treaties (Although all the Fun Stuff is in the Transfer Pricing Guidelines, Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties (Guglielmo Maisto, ed., IBFD) (2018).

Pensions, IBFD Global Tax Treaty Commentaries, online (2017).

Developing Sharper Instruments to Avoid Excessive Taxation of Income, New International Tax Cooperation Paradigm: Impact on Domestic Tax Regimes and the Cross-Border Allocation of Taxing Rights,” Centro de Estudios Tributarios, Universidad de Chile (2017).

What Taxes are Covered by the ‘Taxes Covered’ Article?, Global Taxation (2016).

Enhancing the Mutual Agreement Procedure by Adopting Appropriate Arbitration Provisions, Arbitration in International Tax Matters (Michael Lang, Jeffrey Owens, eds., IBFD) (2016).

Abuse of Tax Treaties: Defining the Problem to Develop Effective Solutions, 10 International Taxation 1 (2014).

La Reforma Tributaria Chilenay Los Tratados Sobre Fomentoy Protección Recíproca de Inversiones (with Hugo Hurtado), VI Anuario de Derecho Tributario Universidad Diego Portales 6 (2014).

Policy Forum: What Makes a Dutch Company Dutch? The Evolution of US Limitation-on-Benefits Provisions, 62 Canadian Tax Journal / Revue Fiscale Canadienne 3 (2014).

Filling the Gaps and Fixing What’s Broken: Issues in Interpretation of Income Tax Treaties, 180 Impuestos 14 (2013).

Fifty Years of Tax Uncertainty: The Problem of International Neutrality for Collective Investment Vehicles, The Tax Treatment of CIVs and REITs (Hein Vermuelen, ed., IBFD) (2013).

The debt-equity conundrum: general report, cahiers de droit fiscal international, Volume 97b , Volume 97b (2012).

Savary v. Commissioner of Internal Revenue: The Source of Double Taxation with Jason T. Young, Tax Treaty Case Law around the Globe – 2011 (Michael Lang, et al, ed., Linde ) (2011).

482 Regs Leave Uncertainty in Transfer Pricing, 3 International Tax Review 23 (1992).

U.K. Companies Share the U.S. Auction Preferred Bargain, 1 International Tax Review 24 (1990).

Observations on the Taxation of Global Securities Trading with Leslie B. Samuels, 45 Tax Law Review 527 (1990).

Tax Consequences of Interest Rate Swaps: Characterization by Function, Not Prejudice, 6 International Tax and Business Lawyer 122 (1988).

 News / Media

Patricia Brown says "The offshore voluntary disclosure programs are, as I understand it, about avoiding criminal tax liability," in the article "Is Offshore Tax Evasion Costing Me, You & Uncle Sam Billions?" at Card Hub.

Patricia Brown weighs in on the current state of offshore tax havens in "Havens Are Turning Hellish for Tax Avoiders" on NPR. Read story


U.S. Tax Reform Update (Panel)/ STEP Miami 10th Annual Summit, Miami (May 31, 2019)

Welcome to International Private Client: Interpreting Estate and Gift Tax Treaties (Moderator)/ ABA Tax Section May Meeting, Washington, DC (May 11, 2019)

Governmental Relations and Implications (Panel)/ University of Miami Law Review Symposium: Sin Límites: Law and Business at the Gateway to the Americas, Coral Gables (February 9, 2019)

Can Anyone be Trusted to Enforce National Treatment Disciplines with respect to Tax Measures?/ Colloquium on International Tax Law, Vienna University of Economics and Business, Vienna (January 21, 2019)

Current Approaches to Tax Arbitration/ LawAhead HUB Seminar, Madrid (November 22, 2018)

Can Anyone be Trusted to Enforce National Treatment Disciplines with respect to Tax Measures?/ University of Florida International Tax Symposium, Gainesville (November 9, 2018)

Selected Current Outbound and Inbound U.S. Income Tax Planning: Opportunities and Issues/ Bilzin Sumberg International Tax & Wealth Planning Conference, Miami (November 2, 2018)

Global Trends in Transparency and Disclosure (Moderator)/ ABA 2018 Fall Tax Meeting, Atlanta (October 5, 2018)

Drafting Complications regarding the Saving Clause: Why the MLI may Under-represent Country Interest in the Saving Clause/ IBFD Dialogues, Seoul (September 3, 2018)

Effectiveness of Anti-Tax Avoidance Measures, including Limitations on Benefits (Chair)/ 72nd Congress of the International Fiscal Association, Seoul (September 3, 2018)

Tax Judges Roundtable (Co-Chair)/ 11th Annual U.S.-Latin America Tax Planning Strategies, Miami (June 15, 2018)

Treaties and the TCJA: A Disturbance in the Force? (Chair)/ ABA Tax Section May Meeting, Washington, DC (May 11, 2018)

Cross-Border Transfer of IPs and Tax Treaties/ Taxation of IPs under Domestic Law, EU Law and Tax Treaties sponsored by the Italian Council of Ministers, the OECD and Università Cattolica del Sacro Coure, Milan (November 27, 2017)

The U.S. Saving Clause/ CTF/IFA Invitational Seminar in Honour of Jacques Sasseville: Tax Treaties after the BEPS Project, Toronto (November 22, 2017)

Keynote Address/ Latin Lawyer 2nd Annual Tax Summit, Miami (November 9, 2017)

Tax Reforms with the New Administration: What Corporate Counsel Need to Know/ ABA Section of International Law Fall Meeting, Miami (October 25, 2017)

Fintech and Bitcoin: Tax Implications/ International Taxation of Digital Assets and Disruptive Technologies in BEPS Era, Rio de Janeiro (August 29, 2017)

Tax Judges Roundtable: Application of Statute of Limitation in Tax Cases (Co-Chair)/ 10th Annual U.S.-Latin America Tax Planning Strategies, Miami (June 16, 2017)

Cross-Border Transfer of Value and Tax Treaties: Overview (Keynote)/ International Association of Young Lawyers (AIJA) 10th Annual Tax Conference, Vienna (February 24, 2017)

Possibilities for International Tax Policy under the Trump Administration/ Deloitte Seminar on Main Tax Issues for Investing in Latin America, Miami (January 24, 2017)

What's Going On? An Update on Tax Treaty and State Aid Developments/ ABA Tax Section Midyear Meeting, Orlando (January 20, 2017)

Hitting the BRICS: The U.S. Procurement Tax/ ABA Section of International Law Fall Meeting, Tokyo (October 20, 2016)

The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation (Main Subject)/ 70th Congress of the International Fiscal Association, Madrid (September 27, 2016)

Italy-U.S. Tax Treaty Developments Including Implications of the U.S. Model Treaty/ International Fiscal Association Joint Meeting of the Italy and USA Branches, Barcelona (September 23, 2016)

Pensions: Source Taxation is Feasible and Sensible/ IBFD Conference on Duets on International Taxation: Global Tax Treaty Commentaries, Amsterdam (September 22, 2016)

Tax Judges Roundtable: The Investigative Powers of the Tax Authorities (Co-Chair)/ 9th Annual U.S.-Latin America Tax Planning Strategies, Miami (June 10, 2016)

The Application of U.S. Substance-Based Rules to Non-U.S. Taxpayers/ Florida Bar Tax Section CLE Program on Economic Substance, Miami Beach (May 20, 2016)

Welcome to International Tax: Fundamentals of Tax Treaties,” ABA Tax Section May Meeting, Washington, DC, May 7, 2016

What’s New in the 2016 U.S. Model Treaty/ ABA Tax Section May Meeting, Washington, DC

(May 6, 2016)

U.S. Tax Treaty Developments Including New Model Treaty/ USA Branch of the International Fiscal Association 44th Annual Conference, Coral Gables (February 26, 2016)

Practical BEPS Consequences: Anti-Avoidance, Disclosure and Related Matters/ International Fiscal Association Joint Meeting of the Brazil and USA Branches, Coral Gables (February 24, 2016)

Developing Sharper Instruments to Avoid Excessive Taxation/ International Fiscal Association Tillinghast Conference on The New International Tax Cooperation Paradigm: Impact on Domestic Tax Regimes and the Cross-Border Allocation of Taxing Rights, Santiago (November 19, 2015)

BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances/ Deloitte Seminar on BEPS Standards and Anti-Abuse Rules, Santiago (November 9, 2015)

U.S. Treaty vs. Revised Model Treaty/ Procopio International Tax Institute, San Diego (October 23, 2015)

Intentional Double Non-Taxation: Claims for Treaty Relief by Pooled Investment Funds (Speech) and Recent Developments and Trends in the international Exchange of Information in Switzerland, United States of America, Russia and Argentina (Panel) / Lucerne University of Applied Arts and Sciences Tax Conference, Zug (April 28, 2015)

Setting the Context/ Vienna University of Economics and Business Invitational Conference on International Arbitration in Tax Matters: Taking the Debate Forward, Vienna (January 19, 2015)

International Transparency/ TMSourcing Trust Conference, Mexico City (November 21, 2014)

World Tax Issues/ RSMI 2014 Tax Conference, Chicago (November 19, 2014)

When Can You Actually Claim Treaty Benefits? Navigating the Thornier Issues of the Limitation on Benefits Article” (Panel Discussion)/ ABA Section of Taxation 2014 May Meeting, Washington, DC (May 9, 2014)

Dealing Directly with FATCA – Local, Regional & Global Perspectives (Panel Discussion)/ Private Wealth Panama Forum (February 13, 2014)

The US Experience: Treaty-based Limitations on Benefits/ Joint Conference of Canadian Tax Foundation and the International Fiscal Association (Canada Branch) on Treaty Shopping: Anticipating Developments in Canada and Internationally (February 3 and 5, 2014)

Use and Abuse of Tax Treaties and Some Selected Examples of Tax and Treaty Conflicts (Panel Discussion)/ Foundation for International Tax International Taxation Conference 2013, Mumbai (December 5, 2013)

Issues in Interpretation of Tax Treaties/ Segundo Congreso Colombiano de Tributación, Bogota (November 5, 2013)

Living in a Glass House: The Age of Fiscal Transparency/ STEP Latam Conference 2013, Montevideo (October 10, 2013)

Tax Treaties: Relevant Issues to Invest in the United States/ Instituto dos Advogados de São Paulo (October 8, 2013)

Applying the Permanent Establishment Rules in the Digital Age/ ABA Section of Taxation and Section of Real Property, Trust & Estate Law/ 2013 Joint Fall CLE Meeting, San Francisco (September 20, 2013)

Tax Treaties: Issues with Hybrid Entities/ Greater Miami Tax Institute, Miami, FL (September 11, 2013)

Keynote Address/ 6th Annual U.S.–Latin America Tax Planning Strategies Conference, Miami (June 14, 2013)

OECD Update/ STEP Miami 4th Annual Summit (May 31, 2013)

The Service Permanent Establishment: The Latest Trends in Relation to the

Taxation of Cross-Border Services (Panel Co-chair)/ 13th Annual Tax Planning Strategies Conference: U.S. and Europe, London (April 12, 2013)

Use and Misuse of Tax Treaties (Keynote with H. David Rosenbloom)/ Foundation for International Tax International Taxation Conference, Bogota, Colombia (March 1, 2013)

Collective Investment Vehicles and Tax Uncertainty/ Amsterdam Centre for Tax Law Conference on the Tax Treatment of CIVs and REITs (November 2, 2012)

The Debt-Equity Conundrum (Main Subject)/ 66th Congress of the International Fiscal Association, Boston (October 2, 2012)

Searching for ‘The Real Party in Interest’: Publicly-Traded Companies in U.S. Limitation on Benefits Provisions” (Incubator)/ Victoria-Cornell Colloquium: Jurisprudential Perspectives of Taxation Law, Ithaca (September 24, 2012)

How International Tax Reporting Can Affect U.S. Individuals and Domestic Financial Institutions, and the Impact on U.S. Beneficiaries of Foreign Trusts/ Thirty-Eighth Annual Notre Dame Tax and Estate Planning Institute (September 20, 2012)

Primary Place of Management and Control: An Idea Whose Time has Come -- or Gone/ Boston College Law School Tax Policy Workshop (April 12, 2012)

Making Deals that Don’t Make Headlines: My Ten Years as the U.S. Tax Treaty Negotiator/ University of Miami, Inauguration of the Steven Mariano JD/MBA/LLM in Taxation Triple Degree Program (February 2, 2012)

Treaty Provisions that Every Individual (or his Lawyer/CPA) Should Know (with Michael Pfeifer)/ Florida Bar Tax Section and the Florida Institute of Certified Public Accountants, 30th Annual International Tax Conference, Miami (January 19, 2012)

Putting FATCA into Context: The International Focus on Information Exchange/ Florida Bar International Income Tax and Estate Planning Conference (October 27, 2011)

Collective Investment Vehicles (Panel)/ 65th Congress of the International Fiscal Association, Paris (September 14, 2011)

Protecting the Treaty Interests of Cross-Border Portfolio Investors (with Keith Lawson)/ International Tax Institute, New York (July 13, 2011)

Taxing Water in a Sieve: How the Never-Ending U.S. Attempts to Tax International Insurance Income Implicate International Tax Policy/ Vienna University of Economics and Business (January 17, 2011)

OECD and EU Developments (with David R. Tillinghast)/ Executive Enterprise Institute, 22nd Annual Forum on International Tax Withholding and Information Reporting, New York (June 18, 2010)

Taxation of Insurance Profits: Recent Treaty Developments (Moderator)/ Federal Bar Association, 22nd Annual Insurance Tax Seminar, Washington, June 4, 2010

Recent OECD Work Relating to Cross-Border Portfolio Investment” (with Christopher M. Gilbert), “U.S. Tax Treaty Policy and the New Chile-U.S. Tax Treaty/ International Fiscal Association (Chile Branch) and the Centro Estudios Tributarios Seminars, Universidad de Chile (May 9-10, 2010)

Structuring Multinational Service Agreements (Panel)/ International Fiscal Association New York Region Seminar (December 1, 2009)

International Fiscal Association Congress/ New Delhi (1997)

International Fiscal Association Congress/ Vienna (2004)

International Fiscal Association Congress/ Kyoto (2007)

International Fiscal Association Congress/ Brussels (2008)

Invitational Conference on Tax Treaties in the 21st Century Amsterdam (2001)

Invitational Conference on Tax Treaties and the Taxation of Business Profits/ Harvard (2002)

Phone: (305)284-5946
Office: B351
Faculty Assistant

Valido, Aileen

Phone: (305) 284-5567

Websites and Blogs

Tax LLM Program