Mr. Santiago is also a Certified Public Accountant and a Chartered Global Management Accountant, pursuant to the AICPA and CIMA rules and regulations, admitted by the Puerto Rico Board of Accountancy to practice Public Accounting in Puerto Rico. He holds an LL.M. in International Taxation and Financial Services (highest honors) and a Juris Doctor (honors) of the University of Puerto Rico School of Law. He may be contacted at esantiago@santiagotorreslaw.com. Contributions include chapter 12: Withholding and FATCA and chapter 14: Determining and Documenting the Payee.