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Patrick McCormick, JD, LLM

Culhane Meadows, PLLC
Partner
pmccormick@cm.law
(215) 630-0861

Culhanemeadows

Patrick is a partner with Culhane Meadows, a national law firm with a prominent international area practice. Patrick practices exclusively in the area of international taxation. He has extensive experience handling complex tax planning, structuring, and compliance issues for foreign businesses with United States operations, United States businesses with foreign operations, and individual taxpayers with international ties. Patrick regularly works with advisors both in the United States and abroad to assist with their clients’ international tax issues.

Patrick is a prolific contributor to many international tax journals, including Tax Notes and the Journal Of International Taxation. He is an active speaker and panelist for national seminars and webinars, including regularly scheduled presentations with CPAacademy.org on various international tax topics. Patrick holds a Juris Doctorate from Vanderbilt University Law School and an LL.M. from New York University School of Law.  His bar admissions include Pennsylvania, Florida, New Jersey, and Georgia.

Each year from 2016-2019, Patrick has been recognized by Super Lawyers as a Rising Star. Finance Monthly, a United Kingdom-based publication named Patrick Estate Planning Lawyer of the Year (United States) for 2017 and 2018. Patrick and his wife reside in Phoenixville, PA.

 

About Us: Culhane Meadows is proudly shaking up the legal marketplace by offering exceptional, yet highly-efficient and cost-effective, client services provided exclusively by partner-level attorneys with substantial experience from large law firms or in-house legal departments of respected corporations.

Upcoming Live Webinars

INTERNATIONAL TAX: TRANSFER TAXES FOR THE MULTINATIONAL INDIVIDUAL

Available Date(s)
Monday, August 02, 2021: 9:30AM EDT

CostFREE  CPE Credits1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other      

INTERNATIONAL TAX: BASICS OF INCOME SOURCING

Available Date(s)
Thursday, August 05, 2021: 4:00PM EDT

CostFREE  CPE Credits1.5 hours  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other      

INTERNATIONAL TAX: ALL ABOUT FOREIGN TRUSTS

Available Date(s)
Monday, August 16, 2021: 9:00AM EDT

CostFREE  CPE Credits1.0 hour  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?Attorney, CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other      

THE INS AND OUTS OF FIRPTA: FOREIGN INVESTMENT IN U.S. REAL PROPERTY

Available Date(s)
Friday, August 20, 2021: 9:00AM EDT

CostFREE  CPE Credits1.0 hour  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other      

Self-Study CPE Offered

INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY

Date OfferedFebruary 5, 2021  Cost$40.00  Course Length2.0 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodSelf Study  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

Archived Webinars Offered

INTERNATIONAL TAX: UNITED STATES PERMANENT ESTABLISHMENTS

Date RecordedJuly 30, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

FOREIGN DERIVED INTANGIBLE INCOME: A DETAILED DIVE

Date RecordedJuly 30, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?Attorney, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent    

INTERNATIONAL TAX FOR THE GROWING BUSINESS

Date RecordedJuly 26, 2021  CostFREE  Course Length2.0 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: OUTBOUND STRUCTURING AFTER GILTI HIGH-TAX REGULATIONS

Date RecordedJuly 23, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

ACT 60, SECTION 933, AND THE TAX BENEFITS OF PUERTO RICO

Date RecordedJuly 16, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX CONSIDERATIONS IN THE IMMIGRATION PROCESS

Date RecordedJuly 16, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

PRE-IMMIGRATION TAX PLANNING STRATEGIES

Date RecordedJuly 12, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

FOREIGN ENTITY CLASSIFICATION FOR THE GROWING BUSINESS

Date RecordedJuly 9, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: ALL ABOUT FOREIGN TRUSTS

Date RecordedJuly 7, 2021  CostFREE  Course Length1.0 hour  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?Attorney, CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: EMPLOYEE COMPENSATION

Date RecordedJuly 6, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?Attorney, CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent    

THE INS AND OUTS OF FIRPTA: FOREIGN INVESTMENT IN U.S. REAL PROPERTY

Date RecordedJuly 2, 2021  CostFREE  Course Length1.0 hour  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: TRANSFER TAXES FOR THE MULTINATIONAL INDIVIDUAL

Date RecordedJune 29, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

STRUCTURING UNITED STATES INVESTMENTS BY FOREIGN TAXPAYERS

Date RecordedJune 1, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: BASICS OF INCOME SOURCING

Date RecordedMay 27, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: AN OVERVIEW OF PFICs

Date RecordedMay 21, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelIntermediate  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?Attorney, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX FOR ATHLETES, ENTERTAINERS, AND THEIR ADVISERS

Date RecordedMay 17, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

THE CORPORATE TRANSPARENCY ACT AND INBOUND INVESTMENT ANONYMITY

Date RecordedMay 12, 2021  CostFREE  Course Length1.0 hour  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

RETROACTIVE RELIEF OPTIONS FOR INTERNATIONAL TAX COMPLIANCE ERRORS

Date RecordedApril 19, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

HOW 2020 ELECTION RESULTS IMPACT INTERNATIONAL TAX

Date RecordedMarch 1, 2021  CostFREE  Course Length1.0 hour  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Other, Small Business Owner    

INDIA AND THE UNITED STATES: CROSS-BORDER TAX CONSIDERATIONS

Date RecordedFebruary 17, 2021  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: GILTI, SUBPART F, PFICS, AND FDII

Date RecordedAugust 27, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX AND COVID-19: UPDATES AND CONSIDERATIONS

Date RecordedJune 22, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

STRUCTURING FOREIGN INVESTMENTS BY UNITED STATES TAXPAYERS

Date RecordedFebruary 21, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

INTERNATIONAL TAX: COMPLIANCE BASICS

Date RecordedFebruary 10, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

UNITED STATES & GERMANY DUAL TAXATION CONSIDERATIONS AND PLANNING OPPORTUNITIES

Date RecordedJanuary 30, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

UNITED STATES AND ISRAEL DUAL TAXATION CONSIDERATIONS AND PLANNING OPPORTUNITIES

Date RecordedJanuary 24, 2020  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

US ECOMMERCE FOR NON-US SELLERS: LEGAL, TAX AND ACCOUNTING CONSIDERATIONS

Date RecordedNovember 21, 2019  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

UNITED STATES AND SPAIN: DUAL TAXATION CONSIDERATIONS AND PLANNING OPPORTUNITIES

Date RecordedNovember 15, 2019  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

FOREIGN ACCOUNTS TEN YEARS AFTER THE UBS SCANDAL

Date RecordedSeptember 27, 2019  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other    

TRANSFER PRICING FOR THE GROWING BUSINESS: FUNDAMENTALS AND TAX REFORM

Date RecordedAugust 16, 2019  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CFO / Controller, CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent    

ESTATE PLANNING FOR THE INTERNATIONAL CLIENT

Date RecordedJune 3, 2019  CostFREE  Course Length1.5 hours  Subject AreaTaxes  Course LevelBasic  Instructional MethodGroup Internet Based  PrerequisitesNone  Advanced PreparationNone     Who should attend?CPA - small firm, CPA - medium firm, CPA - large firm, Enrolled Agent, Other