
- FocusInternational & cross-border tax strategy, compliance, structuring, and estates
- CertificationCertified Public Accountant, Arizona
- ExperienceA career dedicated to international tax, shaped by growing up on the US-Mexico border
- IndustriesM&A, construction, engineering, manufacturing, mining, hospitality, real estate, logistics, healthcare, trusts & estates, finance
- LanguagesEnglish · Español
- Based inTucson, Arizona
Co-Founding Partner · International Tax Strategist
Fernando Barraza has built his career around high-net-worth families and business owners whose lives and businesses cross borders. These are families who built something extraordinary in one country and now live, invest, and raise the next generation in two or more.
His practice was built on a simple observation: successful international families usually have competent advisors in each country, and nobody coordinating between them. Tax systems do not naturally align across borders. Without intentional coordination, families end up with phantom income, double taxation, missed treaty benefits, or reporting failures that carry serious exposure.
Fernando bridges that gap with strategy, fluency, and precision. His deepest specialization is Latin America and US-Mexico cross-border planning, where his bilingual, bicultural fluency is a decisive advantage. But his work spans the globe: families and businesses connected to Canada, Central and South America, Europe, Asia, and Australia. He coordinates directly with attorneys, wealth managers, and accountants in each jurisdiction, and builds written strategies families can act on for generations.
His industry experience runs deep in the sectors where cross-border complexity concentrates: M&A and corporate transactions, corporate restructurings, construction, engineering, manufacturing, mining, hospitality, real estate, logistics, healthcare, trusts & estates, and finance.
At FreemanBarraza, Fernando leads the firm's international practice and works hand in hand with Eric Freeman on the engagements where their specialties meet: foreign investors in US real estate, US families with property abroad, and cross-border estates built around real estate portfolios.
"Our work is not just about filing the right returns. It is about building a strategy that protects what your family has taken generations to build.""Nuestro trabajo no es solo cumplir con las obligaciones fiscales. Es construir una estrategia que proteja lo que tu familia ha tardado generaciones en construir."Fernando Barraza, CPA, MAcc
Where Fernando focuses
- International compliance: FBAR, FATCA, GILTI, NCTI, FIRPTA, PFIC, foreign partnerships, foreign trusts and corporations
- Cross-border entity structuring and treaty strategy
- Cross-border estate and generational wealth planning
- Inbound and outbound real estate investment structuring
- M&A and international expansion advisory
- Family office coordination for multinational families
In the news & speaking
Recent commentary from Fernando.
"Latin America has a lot of cultural affinity with the U.S., we're a lot more in sync." Fernando Barraza, quoted in International Accounting Bulletin, Issue 669 (May 2025)
Outsourcing to Latin America: The untapped potential next door
Fernando shares his perspective on building accounting teams in Mexico, from proximity and cultural alignment to the investment of time and resources that nearshoring really requires.
Read the articleInternational Estate Planning: how nonresident aliens are taxed in the US
Fernando co-presented at the SAEPC Summer Series (Session II: International Estate Planning) at the Community Foundation for Southern Arizona, covering effectively connected income, FDAP income, and FIRPTA on US real estate held by nonresidents.
Watch on LinkedIn5 international tax red flags for cross-border families and businesses
Most international tax problems come from simple gaps nobody notices until it is too late. Five warning signs for anyone with foreign accounts, a business abroad, foreign investments, property in another country, or family across borders.
Read on LinkedIn
Rooted on both sides of the border.
Fernando grew up on the US-Mexico border. Today he works and lives in Tucson, Arizona and travels regularly to Sonora for work, living the same cross-border life his clients do. Two countries, two languages, one family. When he's not untangling a multi-jurisdiction structure, you'll find him spending time with his family. Fernando enjoys going to live sport events, concerts and traveling with his family.
Hablamos su idioma
Your wealth crosses borders. Your strategy should too.
Thirty minutes, in English or Spanish. A diagnostic, not a sales call.

