About Raúl Villarreal
Raúl Villarreal Garza built his legal foundation in Mexico and the United States. He earned an LL.B. from Instituto Tecnologico y de Estudios Superiores de Monterrey in 2006, followed by an LL.M. in International Taxation from New York University School of Law in 2010. He later completed a master’s degree in Taxation at Universidad Autónoma de Nuevo León.
His career spans private practice, academia and international internships. He began in private practice as an associate at Basham, Ringe y Correa, S.C. in 2003. In 2004 he expanded his exposure to U.S. practice through an internship at Miller & Chevalier. By 2011 he had returned to a partner role at Margain Abogados, S.C., and that same year took on a teaching position as a professor of law at Universidad Autónoma de Nuevo León.
He maintained ties to teaching while advancing in practice. In 2016 he served as an adjunct professor at the University of San Diego, bringing comparative perspectives on tax law to students on both sides of the border. In 2020 he joined Procopio, Cory, Hargreaves & Savitch LLP as a partner, a move that formalized his practice presence in California.
His work centers on tax law. Academic training in international taxation and practical experience in Mexican and U.S. settings inform his approach. He advises on cross-border tax matters, structuring for multinational entities and other tax planning issues that arise when clients operate between jurisdictions. His classroom work reflects the same subjects, where he has lectured on tax principles and their application in international contexts.
Colleagues note his ability to move between academic explanation and practical problem-solving. He has handled matters that require familiarity with both U.S. and Mexican tax systems, and he often works with teams that include advisers in multiple countries. He has also been involved in client counseling and transactional matters that raise tax considerations at the corporate level.
In practice he operates under the California jurisdiction. His role at Procopio places him in a platform that serves U.S. and international clients, and he continues to balance client work with occasional teaching engagements. He currently practices tax law, concentrating on international and cross-border tax issues.
