About Fiorella

Fiorella Belardi is a partner in Marcum’s Tax & Business Services practice. Her experience lies in international tax matters, focusing on Latin American markets. Her responsibilities include overseeing the Firm’s Latin American international tax practice, offering proactive guidance on domestic and cross-border tax structures, mergers and acquisitions, and business reorganizations.

Fiorella collaborates with multinational corporations to address complex cross-border tax issues, both direct and indirect, along with matters related to foreign tax credits and repatriation planning. She manages expatriate and inpatriate tax concerns and handles ASC 740 reporting, which pertains to income tax accounting under the US Generally Accepted Accounting Principles (GAAP).

Furthermore, she assists individuals with international estate planning, especially regarding inbound tax structuring investments in US real property. She’s also involved in pre-immigration planning and helping individuals navigate tax considerations before moving to a different country. Additionally, her experience extends to cross-border tax matters and filings for Financial Crimes Enforcement Network (FINCEN) compliance, which deals with anti-money laundering regulations and other financial crime-related issues. Before joining Marcum, Fiorella gained experience as an associate at an accounting firm in Dallas, Texas. Her career in international tax began at a Chilean consulting group, which eventually became one of the “Big Four” accounting firms.

Industry Focus

Foreign Investors & Companies
International Executives

Education

LLM in International Taxation
University of Florida

IFRS Diploma Field Of Study
Universidad Adolfo Ibáñez

Master in Tax Law
Universidad Diego Portales

Doctor of Law (J.D.)
Bar Administration, Chile

Bachelor of Laws (LL.B.)
Universidad Diego Portales