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Latin-America Guide

Tax — Mexico

Overview

Mexico’s legal tax practice has undergone many changes over the last several decades. Years ago, this field was dominated by accounting firms which were entrusted with the most significant tax work in Mexico. Lawyers did not play an important role and, in many cases, were only responsible for assisting accountants in tax controversies. Since only a handful of full-service law firms had significant tax practices, it was not uncommon that law firms relied on accounting firms for transaction-related tax issues.

Today, things are very different. Mexico’s legal tax practices are booming. It is inconceivable to think of a major full-service law firm without a tax practice. Tax lawyers play an important role in day-to-day business transactions and are no longer viewed as ancillary support for accountants. In fact, tax lawyers provide the primary tax advice in many business transactions. Accounting firms have consequently grown their legal tax departments and, together with in-house accountants, provide integrated tax advice to clients.

The relevance of legal tax boutiques in Mexico is ever-increasing. Traditionally, tax boutiques in Mexico were only active in representing clients in tax litigation and were not actively involved in other areas. Now, they provide clients with a wide range of tax services and are no longer viewed exclusively as tax litigators.

Tax litigation in Mexico has also evolved greatly over the past few years. Tax cases were previously litigated in Mexico by arguing failure to comply with formalities in the process by the tax authorities. Amparo lawsuits were also common. An amparo lawsuit challenges the constitutionality of a provision in the tax statute. Historically, most major tax reforms have been challenged by taxpayers through amparo lawsuits, and many times the decisions were favourable to the taxpayers. The consequence was that some taxpayers were exempted from the application of certain provisions of tax statutes until legislative changes were made to eliminate the unconstitutionality of these provisions. As legal tax practices have evolved, so too has tax litigation in Mexico. There are still tax cases in which the main arguments are based on flaws in the statutes, but most of the major tax litigation has become very sophisticated. In addition, when challenging the constitutionality of recent tax provisions, the Mexican Supreme Court has frequently ruled against taxpayers.

The latest data available indicates that the Mexican Treasury prevails in 52.58% of the cases that it litigates against taxpayers (January–March 2016). This was not the case some years ago. For instance in 2007, the Mexican Treasury only prevailed in 43.8% of the cases that were litigated.

The elimination of trade and investment barriers that stemmed from the adoption of the North American Free Trade Agreement, and the fact that Mexico was included as a member of the Organisation for Economic Co-operation and Development, has resulted in the legal tax practice in Mexico transforming from a domestic-oriented practice to a more international practice. Many of the recent tax controversies arising in Mexico have to do with international tax topics, whereas in the past, few Mexican practitioners dealt with international tax issues. Mexico has a network of over 50 international treaties to avoid double taxation, allowing businesses established in Mexico to benefit from the advantages that these treaties bring to international transactions. The Mexican legal tax practice currently has relevant practitioners with sound international tax capabilities that make multinational corporations confident that they will obtain the same sophisticated tax advice in Mexico as they do in other jurisdictions.

For the most part, Mexico has a tax system that is anchored in federal taxes, such as income tax and value-added tax (others include import and export taxes, social security and other excise taxes). The current corporate income tax rate is 30% for entities, and the highest tax rate for individuals is 35%. Additionally, Mexican residents are taxed on their worldwide income. The states levy some minor taxes such as payroll tax, property tax and taxes on hotel accommodation, as well as through co-operation agreements through which they are also entitled to collect federal taxes in certain circumstances. The system is indexed to neutralise the effects of inflation and has undergone several major reforms in recent years.

Foreign investors doing business in Mexico should be aware that, as opposed to many other countries where substance prevails over form, the tax system in Mexico has traditionally been very formalistic. It would be fair to say that the real substance of transactions has not been as relevant as their formalities. Failure to comply with formalities can result in severe tax contingencies for taxpayers.

The government of President Enrique Peña Nieto promised an important and significant reform of the Mexican tax system to take place the second half of 2013, although the reform enacted on 1 January 2014 was considered to have less significant an impact than expected. The following are among the most relevant aspects of the aforementioned reform: (i) the flat tax was eliminated; (ii) consolidation for tax purposes was eliminated; (iii) the tax on cash deposits was eliminated; (iv) a new tax on dividends of 10% applicable to foreign residents and Mexican individuals was included; (v) the gains from sales of shares through the Mexican stock market are now taxed at a rate of 10%; (vi) the top individual income tax rate was increased from 30 to 35%; and (vii) activities in the border region are now subject to the general 16% rate of VAT (instead of the former preferential 11% rate).

Mexico had an important energy reform resulting from the December 2013 amendments to the Mexican Constitution that allows the participation of the private sector in the oil and gas market. As part of said reform, on 11 August 2014, the Hydrocarbons Revenue Law was published. Among other things, this new tax law sets forth the rules under which the private sector and the State Productive Companies make payments to the Mexican federal government (conducted through the newly-formed Mexican Petroleum Fund) derived from revenues associated with contracts or assignments.

Additionally, in October 2015, rules for the creation of trusts for investment in energy and infrastructure (the so-called “FIBRA E”) were published. Since then, several tax rules have been released (the latest ones were published on 1 April 2016) to promote and enhance this new investment vehicle which should provide access to private investment primarily in mature cash-generating projects related exclusively to the energy and infrastructure sectors.

Finally, on 1 January 2016, amendments to Mexican tax statutes were enacted to require from multinational corporations the filing of a master information return, local information return and country-by-country report on a yearly basis. These new rules resulted from the application of Action Plan 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting of the OECD/G20 Base Erosion and Profit Shifting Project.

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Band 1

第一等

From the Chambers Latin America guide

Basic facts about the department
- 5 partners
- 20 other qualified lawyers

What the team is known for Esteemed practice maintaining a leading position in tax planning and litigation. Other areas of activity include transfer pricing and wealth management for high net worth individuals. Team offers expertise in tax matters relating to the mining and automotive sectors, and also renders services to both prominent Mexican companies and notable multinationals.

Strengths

"The team's collaboration has produced great results. I would particularly highlight the experience of the staff in a range of legal issues, and the detailed way in which they work. The commitment they show and the results they have obtained have been excellent."

Notable practitioners  

Department co-head Gerardo Nieto specialises in tax consulting, litigation, restructuring and planning. Clients enthuse: "He is an excellent lawyer who has achieved very good results for us." They go on to add: "He is very analytical; he can give us an opinion regarding any possible implication, thinking beyond his own jurisdiction if necessary."

Partner Alejandro Barrera Fernández co-heads the firm's tax department and leads the firm's subgroup dedicated to tax consulting, planning and strategy. Clients describe him as "a very well-prepared lawyer," and add: "He is always there to help and clarify anything we need, and provides a warm and personable service." He holds an LLM in International Taxation from New York University and considerable experience in this area.  

Department co-head and partner Gil Zenteno Garcia receives positive commentary from clients, who state: "He is a person who knows your matters very well when you talk to him. He is always prepared and highly organised." His area of expertise is complex tax litigation at both a state and federal level.

Significant clients Goldcorp, Colgate-Palmolive, Volkswagen, Herdez, Petrolink Services.

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Band 1

第一等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 22 qualified lawyers

What the team is known for Leading boutique maintaining a pre-eminent presence in tax litigation. Firm has subgroups devoted to tax consulting, litigation, foreign trade, transfer pricing and social security matters. Team also provides accountancy services, and has offices based in Monterrey and Querétaro as well as in Mexico City.

Strengths

"Chevez, Ruiz, Zamarripa y Cia. is one of the standout firms in the tax arena - it has a great deal of prestige and the capabilities to handle large transactions."

Notable practitioners  

Peers describe esteemed partner Manuel Sáinz Orantes as "a wonderful practitioner." They add: "He is definitely a top-tier lawyer." He is particularly focused on tax litigation and has over 30 years of experience in tax matters.

Partner Alejandro Torres Rivero is lauded by peers as "an extraordinary litigator." The principal focus of his practice is tax litigation, and he also offers distinctive expertise in amparo proceedings.

Partner Ricardo Cervantes is commended by peers, who say: "He has real technical knowledge of the tax practice area, and is both interesting and creative." He is also recognised for his activity in advising international clients.

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 10 partners
- 23 other qualified lawyers

What the team is known for Renowned auditing firm with a strong presence in the Mexican tax field. Team advises a wide range of clients in the oil and gas, private equity and real estate spaces on both complex and day-to-day tax matters. These include cross-border tax consulting, accounting and tax advice on transactional matters.

Strengths

"EY Mexico is a very important firm, with a highly capable and knowledgeable team."

Notable practitioners  

Key practitioner Enrique Ramírez Figueroa continues to garner praise from peers, who describe him as "a great technical lawyer." Sources go on to state: "He is a brilliant professional who is very creative in structuring arguments in tax litigation." He heads the firm's tax litigation practices and focuses his practice on contentious tax matters.

Partner Nora Morales is a specialist in tax litigation, particularly in relation to transfer pricing. Peers endorse her as "first-rate" and say "she is a key figure in the department." They go on to describe her as "an extremely high-quality lawyer." She also has expertise in international taxation.

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 7 other qualified lawyers

What the team is known for Respected tax boutique offering services in tax consulting, litigation and foreign trade matters. Consulting side of the firm focuses on tax aspects of M&A deals and corporate restructuring. Litigation practice focuses on local and federal tax disputes as well as amparo proceedings.

Strengths

"This will continue to be an extraordinary firm. The lawyers like what they do and they are a great team."

Notable practitioners  

Founding partner Ramiro González Luna heads the firm's tax consulting team and is lauded by peers as "extraordinary in the tax aspects of capital markets and M&A matters." They go on to add: "He offers creative solutions to his clients and is a very technical lawyer." Clients add: "He is highly professional and knowledgeable about the tax sphere."

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 2 partners
- 4 other qualified lawyers

What the team is known for Highly regarded boutique tax practice with specialist areas in tax consulting, international trade, tax litigation and transfer pricing. Team advises foreign companies on the tax implications of establishing operations in the Mexican market, as well as Mexican clients on administrative appeals, amparo proceedings and customs matters.

Strengths

"I would completely recommend Natera for tax matters." 

Notable practitioners  

Partner Christian Natera is revered by peers, who describe him as "a great technical practitioner," and add: "Being a lawyer and an accountant, he is able to provide both perspectives on tax matters." Clients also offer positive endorsement of his work, commenting: "He has a lot of experience and is very creative." They go on to say: "He is very intelligent and really knows the complexities of tax law."

Associate Patricia Lopez Padilla garners endorsement from peers, who highlight her as "a very capable practitioner," and add: "She is very studious and technical." She focuses her practice on administrative and tax litigation.

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 7 partners
- 10 other qualified lawyers

What the team is known for Admired tax boutique able to advise on a broad range of both contentious and consulting mandates for local and international clients. Team also has expertise in transfer pricing and private client work. Active across the construction, healthcare and telecommunications spaces.

Strengths

"This is a very solid and dynamic team of experts who provide a high-quality service."

Notable practitioners  

Gabriel Ortiz Gómez co-heads the firm's practice. He is held in high esteem by peers, who particularly highlight his litigation skills. Clients offer additional endorsements, enthusing: "He is a very respected lawyer in Mexico. He has excellent litigation and consulting skills, and this double perspective leads to very strong legal opinions."

Significant clients Alpura, Ferrero, Aeroméxico, IUSA, COSTAMEX.

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 10 other qualified lawyers

What the team is known for Established tax practice with expertise in transfer pricing, tax litigation and high net worth individuals. Team's experience ranges from international tax consulting for inbound investment, to complex cross-border tax disputes and outbound investment for Mexican businesses looking to expand abroad.

Strengths

"The quality of the work is excellent, and the team is very approachable, pragmatic, and gives honest advice, taking into account each client's respective situation."

Work highlights Ongoing representation of Kellogg in an amparo claim against the excise tax placed on high-calorie foods in the interest of public health.

Notable practitioners  

Department co-head Ricardo León Santacruz is a specialist in transfer pricing and tax planning, and has experience in designing tax-efficient structures for cross-border M&A transactions and corporate restructuring. Clients highlight "the clarity of his ideas and the efficiency of his solutions," and add: "We appreciate his complete involvement in our matters, and his ability to react to changes without affecting deadlines."

Partner Guillermo Villaseñor Tadeo co-heads the department and focuses on tax litigation, with additional expertise in transfer pricing and tax planning. Clients endorse "his technical expertise and involvement," and add: "His knowledge and experience are excellent for what we need."

Abel Francisco Mejía Cosenza co-heads the team's tax department. He has experience working in California and has gained expertise in cross-border taxation matters. He is also qualified in both Mexico and California. Clients state: "He has very specialised knowledge, and understands tax matters very well both in Mexico and the USA."

Recently-promoted partner Mariana Eguiarte Morett focuses on the tax aspects of corporate and M&A transactions, leveraged finance and project finance. She also has specialist expertise in consumption tax. Sources say: "She is brilliant and dedicated, with a passion for tax law which shows in her work. She has a great career ahead of her."

Significant clients Arca Continental, Nissan, Eaton Corporation, Unilever, Hewlett-Packard.

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Band 2

第二等

From the Chambers Latin America guide

Basic facts about the department
- 6 partners
- 24 other qualified lawyers

What the team is known for Well-regarded boutique with expertise in advising clients on tax litigation, international taxation, estate planning and international trade. Firm also handles the tax implications of financial transactions, including acquisitions and disposals, for both individuals and companies.

Strengths

"The firm is excellent. The partners provide a personalised service, and their legal opinions are complete and well founded. I would highlight the team's business acumen and its experience in tax matters."

Work highlights Advised Pernod Ricard on a tax dispute regarding an income tax deduction on the payment of travel costs and expenses.

Notable practitioners

Mauricio Bravo Fortoul is a founding partner of the firm. His areas of expertise lie in tax litigation, estate planning and the tax implications of financial transactions. Peers recognise him as "an extraordinary practitioner" in the practice area and acknowledge his expertise, particularly in tax consulting and estate planning.

Founding partner Mauricio Ambrosi Herrera specialises in international taxation, tax litigation and transfer pricing. He earns praise from market sources, who describe him as "experienced, adaptable and effective." They add: "He maintains an excellent relationship with his clients, and understands the current requirements of our business."

Partner Carl Koller joined the firm in May 2017. He is noted for his significant experience advising clients on tax matters. He is principally focused on tax consulting and also has expertise in tax litigation. Within tax consulting, his area of focus is advising on matters related to inbound investment taxation.

Pedro Ramírez Mota-Velasco has a particular focus on tax work for financial institutions. He also works on matters related to estate planning and corporate taxation. He garners praise from clients, who highlight the quality of his work.  

Founding partner Angel Turanzas Díaz frequently represents clients before tax authorities and provides advice on corporate taxation matters. Clients commend his practice, stating: "He always tries to achieve the best solution in the most practical way."

Significant clients Maersk Line, Hapag Lloyd, ArcelorMittal, Banco de México, Latam Airlines Group.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 5 partners
- 15 other qualified lawyers

What the team is known for Established player offering a range of services in the tax practice area, including litigation, consulting and tax planning. Team advises significant multinational and domestic names on complex international taxation matters such as double taxation agreements.

Strengths

"This is a very good boutique firm which is highly specialised in tax litigation, and its lawyers are responsive and professional. What I most value about them is that they are creative and offer positive solutions - they find new ways to solve problems and they think outside the box."

Notable practitioners  

Partner Pedro Arias Garrido specialises in tax litigation and heads the firm's contentious subgroup. Peers commend him, stating that "he knows tax litigation very well and is active internationally." He has expertise in tax legislation in several foreign jurisdictions, particularly the UK, the USA, the Netherlands, Luxembourg and Switzerland.

Luis Meurinne is a partner and focuses his practice on tax consulting and tax planning. He leads the firm's subgroups in both planning and consulting. He holds an LLM from Georgetown University in tax law.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 15 partners
- 59 other qualified lawyers

What the team is known for Major international firm with a strong presence and sizeable team in the Mexican tax arena. Primary areas of activity include transfer pricing and tax litigation, as well as tax restructuring. Team advises both local and international clients from the oil and gas, automotive and telecoms sectors.

Strengths

"I would give the firm high marks all round. The lawyers are practical, fast, and very good technically. They are distinguished by the fact they're not just people who can recite the law, but who are able to come up with risk-related answers."

Notable practitioners  

Jorge Narváez-Hasfura is described by clients as "meticulous, thoughtful and very learned, with a wide grasp of tax in general." Sources go on to say: "He is very effective and it is a pleasure to work with him. He is good at letting me know about potential risks." He focuses his practice on tax and corporate restructuring and tax litigation.

Department head Luis Carbajo-Martínez devotes his practice to international tax planning and the tax implications of cross-border M&A deals. He also handles complex tax litigation matters and transfer pricing, particularly for companies active in the energy sector. Clients say: "He is very responsive and focused on client service."

Significant clients DeAcero, Teva, Amway, Cotemar, Herbalife.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 9 qualified lawyers

What the team is known for Respected boutique tax firm offering an array of services across tax litigation, tax planning and transfer pricing. Team is also well-equipped to provide specialised services in customs litigation, federal tax consulting and localised social security matters.

Notable practitioners  

Key partner Alejandro Calderón Aguilera receives praise from peers, who say: "He is very good technically and stands out in matters of international taxation." He has expertise in both double taxation matters and transfer pricing.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 3 qualified lawyers

What the team is known for International auditing firm active in the key areas of the field, including tax litigation, tax consulting, foreign trade and international taxation. Team advises notable international companies in the technology, real estate, manufacturing and life sciences spaces.

Strengths

"We value the team's technical expertise and in-depth analytical skills, and would highlight the deep understanding the lawyers have of tax law, both in terms of how it affects our cases and the different scenarios which we need to consider."

Notable practitioners  

Partner Jorge Jiménez Cañizares receives positive endorsements from clients, who state: "He is 100% available. He instils confidence and delivers good results." He focuses on general corporate taxation and tax consulting.

Eduardo Revilla Martínez joined the firm as a partner in 2016. He is highlighted by sources for his experience in tax litigation, with peers going on to refer to him as "a technically gifted lawyer."

Since publication, Carl Koller has left the firm.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 3 other qualified lawyers

What the team is known for Recognised tax boutique routinely called upon for its experienced advice by significant clients in the Mexican market. Team has expertise in tax consulting, planning, and the tax aspects of corporate restructuring and M&A deals. Team comprises both legal and accounting experience and also advises notable international clients.

Notable practitioners  

Leading practitioner Jorge Covarrubias Bravo is commended as a notable figure in the tax arena by sources. He receives praise from peers for his experience in tax litigation, and additionally offers substantial experience in consulting work.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 2 partners
- 7 other qualified lawyers

What the team is known for Established Texas-based firm with a strong presence in Mexico. Team is particularly focused on the tax aspects of oil and gas-related matters on both sides of the border. Other key areas of activity include advice to clients from the real estate, cars, insurance, and food and beverages sectors. Practice group has noted expertise in tax litigation and tax restructuring.

Strengths

"The service provided by this firm is excellent in all aspects; I would highlight the response time, the quality of the work and the lawyers' eagerness to work hard."

Work highlights Represented Littelfuse in a complex tax restructuring involving matters of double taxation.

Notable practitioners  

Clients express ample praise for partner Roberto Arena Reyes Retana, saying: "He is brilliant. He is incredibly sharp and concise in his advice. He can immediately identify the issues to be tackled, and is incredibly resourceful in terms of finding outside-the-box alternatives for solving issues."

Partner Fernando Camarena Cardona leads the firm's tax department. He focuses his practice on international taxation and both inbound and outbound transactions. Clients say: "I would recommend him. He has a lot of experience, excellent technical knowledge, and always proposes new solutions."

Significant clients Herbalife, Ford Credit de México, Brightstar, Trafigura, Tesco.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 2 other qualified lawyers

What the team is known for Experienced tax team advising an array of clients in the real estate, finance and telecommunications spaces. Areas of specialisation include tax consulting, general tax advice and tax litigation at both a federal and local level. Firm also advises high net worth individuals in estate planning matters.

Strengths

"The team provides an excellent service: Jáuregui's lawyers are responsive at all times, and develop structures that are efficient and business-friendly. We value their commitment to exploring all potential alternatives and finding the best one for each situation, and their ability to respond effectively and in time to all client needs."

Work highlights Advised a joint venture formed between two CKDs (Development Capital Certificates) on a creditable VAT refund worth approximately USD40 million.

Notable practitioners  

Department co-head Luis Gerardo Del Valle Torres receives praise from clients who highlight "his capacity to respond quickly, and his ability to anticipate problems rather than respond to them." Sources go on to enthuse: "He has ample experience and is a great asset on complex transactions."

Significant clients FIBRA Terrafina, Finsa CKD, Planigrupo CKD, Walton CKD, CKD Prumex IV.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 16 qualified lawyers

What the team is known for Prominent international auditing firm with a notable presence in the Mexican tax market. Team provides an array of specialised services including advice to local clients and multinationals with subsidiaries in Mexico on matters such as corporate and international taxation and transfer pricing.

Notable practitioners 

The key client contact is Manuel Llaca.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 5 qualified lawyers

What the team is known for Renowned multinational auditing firm. Team routinely handles a wide variety of matters spanning the transactional, consulting and contentious spheres of the sector. Services include advice on the tax implications of M&A transactions, foreign investment and restructurings.

Strengths

"The international nature of the firm's legal practice allows it to deal with our needs efficiently."

Notable practitioners  

Partner Eduardo Méndez Vital is deeply experienced in advising on a wide variety of tax issues. He offers particular expertise in contentious cases.

Sandro Castañeda is recognised in the tax litigation field and continues to be a strong player in the practice area. His areas of focus include double taxation issues.

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Band 3

第三等

From the Chambers Latin America guide

Basic facts about the department
- 4 partners
- 7 other qualified lawyers

What the team is known for Dynamic tax practice offering integrated services in tax consulting and litigation. Firm advises on the tax aspects of M&A transactions, and additionally offers expertise in private client matters including estate planning and both local and foreign investments.

Strengths

"SMPS Legal is a very professional firm; the lawyers are focused on details and respond quickly. They provide great depth of analysis, and are always available and deliver on time. It is a very specialised firm in tax with highly experienced partners."

New developments This year, the firm strengthened its tax team with the addition of Ana Paula Pardo as partner.

Notable practitioners  

Department head Jorge San Martin Elizondo focuses his practice on tax planning advice in relation to M&A transactions and corporate restructuring. Clients commend him, describing him as "a solid, experienced and resourceful lawyer," and adding: "He has a highly collaborative and dynamic style." They go on to endorse his quick response rate.

Partner Ana Paula Pardo Lelo de Larrea represents both corporations and individuals on matters related to commercial transactions and corporate matters, such as M&A and inbound investments.

Associate Federico Scheffler is described by clients as "a very solid lawyer who provides good depth of analysis." He focuses his practice on tax consulting and business planning and also offers expertise in the tax implications of corporate and M&A transactions.

Since publication, Manuel E Tron has left the firm.

Significant clients Grupo Axo, Nexxus Capital, Fibra Danhos, Grupo Inter, ATCO.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 2 partners
- 5 other qualified lawyers

What the team is known for Respected tax boutique with a strong focus on tax planning, estate planning and contentious matters. Frequently called upon to advise a number of important players in the energy sector. Team also has expertise in assisting clients seeking to invest in the Mexican market.

Strengths

"I would describe this firm as excellent. Its lawyers have a high level of expertise and service; they also have a practical approach to complex issues and how to advance a deal when faced with difficulties. Everyone I have dealt with at the firm has been great to work with."

New developments Key practitioner Fabiola Díaz was promoted to partner.

Work highlights Ongoing advice to Grupo Nieto in a litigation matter in relation to new taxes on fuel sales.

Notable practitioners  

Partner Edgar Anaya focuses his practice on matters of international taxation and estate planning. He receives ample praise from clients, who describe him as "responsive, practical and knowledgeable," and add: "He is a first-rate attorney and a pleasure to work with." Sources also state: "His technical knowledge is excellent and he understands how to treat clients."

New partner Fabiola Díaz heads the firm's tax consulting department. Clients state: "She is an excellent lawyer and highly capable in tax, particularly in technical matters." Sources go on to add: "She is a very high-quality lawyer; she is thorough when researching and identifying relevant matters to be addressed." 

Significant clients Gazprom, Andritz Hydro, MTV Networks Latin America, Superior Energy, Core Laboratories.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 11 other qualified lawyers

What the team is known for Respected tax practice offering a variety of services in the tax area. Team has expertise in tax risk assessment for high net worth individuals, as well as in complex tax litigation matters before Mexico's tax authorities relating to a variety of issues such as VAT rebates.

Notable practitioners  

Oscar Marquez is recognised by peers as "a very good lawyer in the technical sense." He specialises in tax litigation and representing corporate clients before Mexico's tax authorities. Peers also highlight his credentials as both a qualified accountant and lawyer.

Seasoned practitioner Enrique Calvo Nicolau continues to gain recognition for his prestigious standing in the practice area. Peers state: "He is known everywhere in Mexico for tax matters." They add: "He is pre-eminent, and has a practice that is focused on high-level tax litigation."

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 2 partners
- 5 other qualified lawyers

What the team is known for Well-regarded tax department rendering services in the key areas of tax litigation, transfer pricing, foreign trade and general tax advice. Team advises on efficient tax structures for transactions, represents clients before the Mexican tax authorities, and advises on matters related to the derivation of imported products.

Notable practitioners  

Javier Portas Ledesma is described by peers as "a very responsible practitioner." He specialises in matters of foreign trade, international corporate taxation and tax litigation, and works with both international and local clients.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 3 partners
- 20 other qualified lawyers

What the team is known for Renowned transactional firm with a sizeable tax department. Team regularly works in tandem with the firm's multidisciplinary departments to advise on the tax aspects of transactions in the capital markets, M&A, private equity and energy and infrastructure spaces. Other services provided include estate planning and consultancy to individuals.  

Strengths

"The firm is extraordinary due to the quality of the service, the team's availability and the promptness of the response. Its lawyers provide deep analysis of our matters and practical solutions and proposals."

Work highlights Advised on tax aspects of AT&T's acquisition of Comunicaciones Nextel de México, valued at USD1.875 billion.

Notable practitioners  

Department head Alejandro Santoyo is focused on providing tax advice to support large M&A and private equity transactions both in Mexico and internationally. He garners strong praise from clients, who say: "I always recommend him as a tax lawyer. He responds quickly, he is always available, and he looks into everything before responding to your query."

Key partner Omar Zúñiga is lauded by clients as "very dedicated, responsible and technical." They add: "We are very happy with the help that he provides." He focuses on both inbound and outbound tax matters and provides tax advice on M&A transactions. He also represents clients in complex audits before the Mexican tax authorities.

Significant clients Diageo, Sierra Oil, Goldman Sachs, Blackstone, Nissan.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 2 partners
- 4 other qualified lawyers

What the team is known for Recognised tax department advising a variety of clients on tax litigation cases, including amparo proceedings and matters of international taxation. Team principally advises corporate clients from the pharmaceutical, construction and private client spaces.

Strengths

"The firm is excellent. The lawyers always demonstrate a high level of knowledge of the practice area and they provide well-founded recommendations."

Notable practitioners  

Clients say that Sergio Ruiz Lopez "always provides an excellent service in terms of availability and legal knowledge." He is specialised in tax litigation, tax auditing and administrative appeal proceedings.

Significant clients Bristol-Myers Squibb, Armstrong Laboratorios de México, Kaspersky, Levi Strauss, Japan Tobacco International.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 5 qualified lawyers

What the team is known for Respected international player with a strong presence in Mexico. Team advises on key aspects of the practice area including tax litigation, tax consulting and general corporate taxation. Maintains an impressve client roster comprising key domestic and international names from a variety of sectors.

Strengths

"The service is excellent. The firm has expertise in the practice area, shows attention to detail and ensures that matters are followed up and questions are answered."

Work highlights Advised Radioshack on the tax aspects related to the sale of its Mexican assets to Office Depot Mexico.

Notable practitioners  

Department head Rodrigo Gómez Ballina specialises in international and domestic tax planning and tax consulting, as well as litigation and the tax aspects of corporate restructuring. Clients say: "He has an excellent style of work that combines dedication, experience, knowledge, real empathy with the client, and excellent communication."

Significant clients Lowe's Corporation, GIC Real Estate, Shiloh Corporation, Toyota Motors, The Haskell Company.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- Approximately 6 qualified lawyers

What the team is known for Experienced tax boutique advising on the full range of services in both tax and international trade matters. Main areas of activity include transfer pricing, tax litigation and matters relating to double taxation.

Notable practitioners

Founding partner Luis Ortiz-Hidalgo is held in high esteem by sources, with clients stating: "We think that he is one of the best tax lawyers in Mexico. We have absolute trust in his objectivity and his performance as a tax practitioner." He advises on tax consulting, tax planning and litigation.

Experienced practitioner Ignacio Orendain Kunhardt is a founding partner of the firm and is active in both the tax consulting and tax litigation sides of the practice area.

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Band 4

第四等

From the Chambers Latin America guide

Basic facts about the department
- 1 partner
- 5 other qualified lawyers

What the team is known for Well-regarded full-service firm with a specialised tax department. Areas of activity for the firm include transfer pricing, tax litigation and the tax implications of corporate restructuring. Team also has expertise in the tax aspects of international transactions.

Strengths

"Santamarina y Steta has done a tremendous job. The lawyers have sought to understand our business and the way in which we operate, and they are proactive in dealing with regulatory issues. I am extremely pleased with their services and would highly recommend them."

Notable practitioners  

Senior statesman Agustín Gutiérrez continues to provide expertise in the tax practice area and is recognised for his years of experience. His expertise covers the tax facets of both local and international corporate and financial transactions.

Partner Mariano Calderón comes "highly recommended for tax matters" by clients. He is focused on tax litigation and also handles foreign trade matters. He also offers expertise on the tax aspects of transactional matters.

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Overview

Mexico’s legal tax practice has undergone many changes over the last several decades. Years ago, this field was dominated by accounting firms which were entrusted with the most significant tax work in Mexico. Lawyers did not play an important role and, in many cases, were only responsible for assisting accountants in tax controversies. Since only a handful of full-service law firms had significant tax practices, it was not uncommon that law firms relied on accounting firms for transaction-related tax issues.

Today, things are very different. Mexico’s legal tax practices are booming. It is inconceivable to think of a major full-service law firm without a tax practice. Tax lawyers play an important role in day-to-day business transactions and are no longer viewed as ancillary support for accountants. In fact, tax lawyers provide the primary tax advice in many business transactions. Accounting firms have consequently grown their legal tax departments and, together with in-house accountants, provide integrated tax advice to clients.

The relevance of legal tax boutiques in Mexico is ever-increasing. Traditionally, tax boutiques in Mexico were only active in representing clients in tax litigation and were not actively involved in other areas. Now, they provide clients with a wide range of tax services and are no longer viewed exclusively as tax litigators.

Tax litigation in Mexico has also evolved greatly over the past few years. Tax cases were previously litigated in Mexico by arguing failure to comply with formalities in the process by the tax authorities. Amparo lawsuits were also common. An amparo lawsuit challenges the constitutionality of a provision in the tax statute. Historically, most major tax reforms have been challenged by taxpayers through amparo lawsuits, and many times the decisions were favourable to the taxpayers. The consequence was that some taxpayers were exempted from the application of certain provisions of tax statutes until legislative changes were made to eliminate the unconstitutionality of these provisions. As legal tax practices have evolved, so too has tax litigation in Mexico. There are still tax cases in which the main arguments are based on flaws in the statutes, but most of the major tax litigation has become very sophisticated. In addition, when challenging the constitutionality of recent tax provisions, the Mexican Supreme Court has frequently ruled against taxpayers.

The latest data available indicates that the Mexican Treasury prevails in 52.58% of the cases that it litigates against taxpayers (January–March 2016). This was not the case some years ago. For instance in 2007, the Mexican Treasury only prevailed in 43.8% of the cases that were litigated.

The elimination of trade and investment barriers that stemmed from the adoption of the North American Free Trade Agreement, and the fact that Mexico was included as a member of the Organisation for Economic Co-operation and Development, has resulted in the legal tax practice in Mexico transforming from a domestic-oriented practice to a more international practice. Many of the recent tax controversies arising in Mexico have to do with international tax topics, whereas in the past, few Mexican practitioners dealt with international tax issues. Mexico has a network of over 50 international treaties to avoid double taxation, allowing businesses established in Mexico to benefit from the advantages that these treaties bring to international transactions. The Mexican legal tax practice currently has relevant practitioners with sound international tax capabilities that make multinational corporations confident that they will obtain the same sophisticated tax advice in Mexico as they do in other jurisdictions.

For the most part, Mexico has a tax system that is anchored in federal taxes, such as income tax and value-added tax (others include import and export taxes, social security and other excise taxes). The current corporate income tax rate is 30% for entities, and the highest tax rate for individuals is 35%. Additionally, Mexican residents are taxed on their worldwide income. The states levy some minor taxes such as payroll tax, property tax and taxes on hotel accommodation, as well as through co-operation agreements through which they are also entitled to collect federal taxes in certain circumstances. The system is indexed to neutralise the effects of inflation and has undergone several major reforms in recent years.

Foreign investors doing business in Mexico should be aware that, as opposed to many other countries where substance prevails over form, the tax system in Mexico has traditionally been very formalistic. It would be fair to say that the real substance of transactions has not been as relevant as their formalities. Failure to comply with formalities can result in severe tax contingencies for taxpayers.

The government of President Enrique Peña Nieto promised an important and significant reform of the Mexican tax system to take place the second half of 2013, although the reform enacted on 1 January 2014 was considered to have less significant an impact than expected. The following are among the most relevant aspects of the aforementioned reform: (i) the flat tax was eliminated; (ii) consolidation for tax purposes was eliminated; (iii) the tax on cash deposits was eliminated; (iv) a new tax on dividends of 10% applicable to foreign residents and Mexican individuals was included; (v) the gains from sales of shares through the Mexican stock market are now taxed at a rate of 10%; (vi) the top individual income tax rate was increased from 30 to 35%; and (vii) activities in the border region are now subject to the general 16% rate of VAT (instead of the former preferential 11% rate).

Mexico had an important energy reform resulting from the December 2013 amendments to the Mexican Constitution that allows the participation of the private sector in the oil and gas market. As part of said reform, on 11 August 2014, the Hydrocarbons Revenue Law was published. Among other things, this new tax law sets forth the rules under which the private sector and the State Productive Companies make payments to the Mexican federal government (conducted through the newly-formed Mexican Petroleum Fund) derived from revenues associated with contracts or assignments.

Additionally, in October 2015, rules for the creation of trusts for investment in energy and infrastructure (the so-called “FIBRA E”) were published. Since then, several tax rules have been released (the latest ones were published on 1 April 2016) to promote and enhance this new investment vehicle which should provide access to private investment primarily in mature cash-generating projects related exclusively to the energy and infrastructure sectors.

Finally, on 1 January 2016, amendments to Mexican tax statutes were enacted to require from multinational corporations the filing of a master information return, local information return and country-by-country report on a yearly basis. These new rules resulted from the application of Action Plan 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting of the OECD/G20 Base Erosion and Profit Shifting Project.

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Senior Statesmen

Calvo Nicolau y Márquez Cristerna, S.C.

From the Chambers Latin America guide

Seasoned practitioner Enrique Calvo Nicolau continues to gain recognition for his prestigious standing in the practice area. Peers state: "He is known everywhere in Mexico for tax matters." They add: "He is pre-eminent, and has a practice that is focused on high-level tax litigation."

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Senior Statesmen

Santamarina y Steta SC

From the Chambers Latin America guide

Senior statesman Agustín Gutiérrez continues to provide expertise in the tax practice area and is recognised for his years of experience. His expertise covers the tax facets of both local and international corporate and financial transactions.

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Band 1

Turanzas, Bravo & Ambrosi

From the Chambers Latin America guide

Mauricio Bravo Fortoul is a founding partner of the firm. His areas of expertise lie in tax litigation, estate planning and the tax implications of financial transactions. Peers recognise him as "an extraordinary practitioner" in the practice area and acknowledge his expertise, particularly in tax consulting and estate planning.

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Band 1

Despacho Parás

From the Chambers Latin America guide

Leading practitioner Jorge Covarrubias Bravo is commended as a notable figure in the tax arena by sources. He receives praise from peers for his experience in tax litigation, and additionally offers substantial experience in consulting work.

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Band 1

BéndiksenLaw

From the Chambers Latin America guide

Leading figure Jaime González-Béndiksen of BéndiksenLaw is recognised by peers as "an excellent practitioner" within the tax arena. They highlight his experience in matters related to foreign trade as well as in general tax matters.

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Band 1

Natera, S.C.

From the Chambers Latin America guide

Partner Christian Natera is revered by peers, who describe him as "a great technical practitioner," and add: "Being a lawyer and an accountant, he is able to provide both perspectives on tax matters." Clients also offer positive endorsement of his work, commenting: "He has a lot of experience and is very creative." They go on to say: "He is very intelligent and really knows the complexities of tax law."

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Band 1

Ortiz Abogados Tributarios

From the Chambers Latin America guide

Gabriel Ortiz Gómez co-heads the firm's practice. He is held in high esteem by peers, who particularly highlight his litigation skills. Clients offer additional endorsements, enthusing: "He is a very respected lawyer in Mexico. He has excellent litigation and consulting skills, and this double perspective leads to very strong legal opinions."

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Band 1

Ortiz, Hernandez y Orendain, S.C.

From the Chambers Latin America guide

Founding partner Luis Ortiz-Hidalgo is held in high esteem by sources, with clients stating: "We think that he is one of the best tax lawyers in Mexico. We have absolute trust in his objectivity and his performance as a tax practitioner." He advises on tax consulting, tax planning and litigation.

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Band 1

Galicia Abogados, S.C.

From the Chambers Latin America guide

Market commentators describe counsel Arturo Pérez Robles of Galicia Abogados, S.C. as "a special talent," adding: "He is a brilliant person, and a highly resourceful tax lawyer." Sources go on to note his experience in both litigation and consulting work.

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Band 1

EY Mexico

From the Chambers Latin America guide

Key practitioner Enrique Ramírez Figueroa continues to garner praise from peers, who describe him as "a great technical lawyer." Sources go on to state: "He is a brilliant professional who is very creative in structuring arguments in tax litigation." He heads the firm's tax litigation practices and focuses his practice on contentious tax matters.

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Band 1

Chevez, Ruiz, Zamarripa y Cia., S.C.

From the Chambers Latin America guide

Peers describe esteemed partner Manuel Sáinz Orantes as "a wonderful practitioner." They add: "He is definitely a top-tier lawyer." He is particularly focused on tax litigation and has over 30 years of experience in tax matters.

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Band 1

Manuel E, Tron SC

From the Chambers Latin America guide

Sole practitioner Manuel E Tron continues to be regarded as a leading individual in the practice area. Clients describe him as "excellent and highly experienced," whilst peers add: "He is extraordinary. He is one of the best international taxation lawyers and is also active in estate planning." He has over 30 years of experience and is specialised in tax consulting and planning for international businesses.

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Band 2

Turanzas, Bravo & Ambrosi

From the Chambers Latin America guide

Founding partner Mauricio Ambrosi Herrera specialises in international taxation, tax litigation and transfer pricing. He earns praise from market sources, who describe him as "experienced, adaptable and effective." They add: "He maintains an excellent relationship with his clients, and understands the current requirements of our business."

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Band 2

Anaya Abogados Asociados, S.C.

From the Chambers Latin America guide

Partner Edgar Anaya focuses his practice on matters of international taxation and estate planning. He receives ample praise from clients, who describe him as "responsive, practical and knowledgeable," and add: "He is a first-rate attorney and a pleasure to work with." Sources also state: "His technical knowledge is excellent and he understands how to treat clients."

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Band 2

Arias, Meurinne y Rodríguez, S.C.

From the Chambers Latin America guide

Partner Pedro Arias Garrido specialises in tax litigation and heads the firm's contentious subgroup. Peers commend him, stating that "he knows tax litigation very well and is active internationally." He has expertise in tax legislation in several foreign jurisdictions, particularly the UK, the USA, the Netherlands, Luxembourg and Switzerland.

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Band 2

Alejandro Barrera Fernández

Basham, Ringe y Correa S.C.

From the Chambers Latin America guide

Partner Alejandro Barrera Fernández co-heads the firm's tax department and leads the firm's subgroup dedicated to tax consulting, planning and strategy. Clients describe him as "a very well-prepared lawyer," and add: "He is always there to help and clarify anything we need, and provides a warm and personable service." He holds an LLM in International Taxation from New York University and considerable experience in this area.  

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Band 2

Luis Gerardo Del Valle Torres

Jáuregui y Del Valle, S.C.

From the Chambers Latin America guide

Department co-head Luis Gerardo Del Valle Torres receives praise from clients who highlight "his capacity to respond quickly, and his ability to anticipate problems rather than respond to them." Sources go on to enthuse: "He has ample experience and is a great asset on complex transactions."

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Band 2

González Luna, Moreno y Armida

From the Chambers Latin America guide

Founding partner Ramiro González Luna heads the firm's tax consulting team and is lauded by peers as "extraordinary in the tax aspects of capital markets and M&A matters." They go on to add: "He offers creative solutions to his clients and is a very technical lawyer." Clients add: "He is highly professional and knowledgeable about the tax sphere."

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Band 2

Sánchez DeVanny Eseverri, S.C.

From the Chambers Latin America guide

Department co-head Ricardo León Santacruz is a specialist in transfer pricing and tax planning, and has experience in designing tax-efficient structures for cross-border M&A transactions and corporate restructuring. Clients highlight "the clarity of his ideas and the efficiency of his solutions," and add: "We appreciate his complete involvement in our matters, and his ability to react to changes without affecting deadlines."

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Band 2

Basham, Ringe y Correa S.C.

From the Chambers Latin America guide

Department co-head Gerardo Nieto specialises in tax consulting, litigation, restructuring and planning. Clients enthuse: "He is an excellent lawyer who has achieved very good results for us." They go on to add: "He is very analytical; he can give us an opinion regarding any possible implication, thinking beyond his own jurisdiction if necessary."

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Band 2

Deloitte Legal Services

From the Chambers Latin America guide

Eduardo Revilla Martínez joined the firm as a partner in 2016. He is highlighted by sources for his experience in tax litigation, with peers going on to refer to him as "a technically gifted lawyer."

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Band 2

Chevez, Ruiz, Zamarripa y Cia., S.C.

From the Chambers Latin America guide

Partner Alejandro Torres Rivero is lauded by peers as "an extraordinary litigator." The principal focus of his practice is tax litigation, and he also offers distinctive expertise in amparo proceedings.

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Band 2

Ortiz, Sosa y Asociados S.C.

From the Chambers Latin America guide

Partner José Manuel Trueba Fano of Ortiz, Sosa y Asociados S.C. is deeply experienced in providing both accounting and legal expertise in tax matters.

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Band 3

Gardere, Arena y Asociados, S.C.

From the Chambers Latin America guide

Clients express ample praise for partner Roberto Arena Reyes Retana, saying: "He is brilliant. He is incredibly sharp and concise in his advice. He can immediately identify the issues to be tackled, and is incredibly resourceful in terms of finding outside-the-box alternatives for solving issues."

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Band 3

Alejandro Calderón Aguilera

Calderón, González y Carvajal, S.C.

From the Chambers Latin America guide

Key partner Alejandro Calderón Aguilera receives praise from peers, who say: "He is very good technically and stands out in matters of international taxation." He has expertise in both double taxation matters and transfer pricing.

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Band 3

Gardere, Arena y Asociados, S.C.

From the Chambers Latin America guide

Partner Fernando Camarena Cardona leads the firm's tax department. He focuses his practice on international taxation and both inbound and outbound transactions. Clients say: "I would recommend him. He has a lot of experience, excellent technical knowledge, and always proposes new solutions."

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Band 3

Baker McKenzie

From the Chambers Latin America guide

Department head Luis Carbajo-Martínez devotes his practice to international tax planning and the tax implications of cross-border M&A deals. He also handles complex tax litigation matters and transfer pricing, particularly for companies active in the energy sector. Clients say: "He is very responsive and focused on client service."

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Band 3

José Miguel Erreguerena Albaitero

Rizo, Erreguerena y Garza Cantú S.C.

From the Chambers Latin America guide

Key practitioner José Miguel Erreguerena Albaitero of Rizo, Erreguerena y Garza Cantú S.C. has over 35 years of experience in tax matters. He has made significant academic contributions to the field, publishing several books on tax-related issues in Mexico such as transfer pricing and e-commerce.

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Band 3

Ramírez, Gutiérrez-Azpe, Rodríguez-Rivero y Hurtado S.C.

From the Chambers Latin America guide

Partner Rosario Huet of Ramírez, Gutiérrez-Azpe, Rodríguez-Rivero y Hurtado S.C. is emphasised by sources as a highly visible practitioner in the firm's tax department by sources. She focuses her practice on tax litigation and general tax advice. 

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Band 3

Jorge A Jiménez Cañizares

Deloitte Legal Services

From the Chambers Latin America guide

Partner Jorge Jiménez Cañizares receives positive endorsements from clients, who state: "He is 100% available. He instils confidence and delivers good results." He focuses on general corporate taxation and tax consulting.

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Band 3

Turanzas, Bravo & Ambrosi

From the Chambers Latin America guide

Partner Carl Koller joined the firm in May 2017. He is noted for his significant experience advising clients on tax matters. He is principally focused on tax consulting and also has expertise in tax litigation. Within tax consulting, his area of focus is advising on matters related to inbound investment taxation.

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Band 3

Lara & Medina, S.C.

From the Chambers Latin America guide

Luis Roberto Lara Ramos of Lara & Medina, S.C. continues to be active in the tax space in Mexico. He focuses on the tax implications of specialised matters including real estate and derivatives.

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Band 3

PricewaterhouseCoopers (PwC) México

From the Chambers Latin America guide

Partner Eduardo Méndez Vital is deeply experienced in advising on a wide variety of tax issues. He offers particular expertise in contentious cases.

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Band 3

Arias, Meurinne y Rodríguez, S.C.

From the Chambers Latin America guide

Luis Meurinne is a partner and focuses his practice on tax consulting and tax planning. He leads the firm's subgroups in both planning and consulting. He holds an LLM from Georgetown University in tax law.

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Band 3

Reginaldo Montaño Rodríguez

RMR Abogados

From the Chambers Latin America guide

Name partner Reginaldo Montaño Rodríguez of RMR Abogados is commended by peers as a highly capable practitioner when advising on tax matters.

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Band 3

Von Wobeser y Sierra, SC

From the Chambers Latin America guide

Department head Fernando Moreno of Von Wobeser y Sierra, SC is lauded by clients as "an excellent tax lawyer with a high level of knowledge and expertise." They add: "He has good ideas and responds quickly and efficiently to our needs." He has worked abroad in the USA and offers noteworthy expertise in matters of double taxation.

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Band 3

Baker McKenzie

From the Chambers Latin America guide

Jorge Narváez-Hasfura is described by clients as "meticulous, thoughtful and very learned, with a wide grasp of tax in general." Sources go on to say: "He is very effective and it is a pleasure to work with him. He is good at letting me know about potential risks." He focuses his practice on tax and corporate restructuring and tax litigation.

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Band 3

Ortiz, Hernandez y Orendain, S.C.

From the Chambers Latin America guide

Experienced practitioner Ignacio Orendain Kunhardt is a founding partner of the firm and is active in both the tax consulting and tax litigation sides of the practice area.

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Band 3

Galicia Abogados, S.C.

From the Chambers Latin America guide

Partner Gabriela Pellón Martínez of Galicia Abogados, S.C. is commended by peers, who describe her as "a technically gifted lawyer." She has over 15 years of experience in the practice area and focuses on tax consulting for businesses based both in Mexico and abroad.

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Band 3

SMPS Legal

From the Chambers Latin America guide

Department head Jorge San Martin Elizondo focuses his practice on tax planning advice in relation to M&A transactions and corporate restructuring. Clients commend him, describing him as "a solid, experienced and resourceful lawyer," and adding: "He has a highly collaborative and dynamic style." They go on to endorse his quick response rate.

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Band 3

Sergio Arturo Tiburcio Tiburcio

Hogan Lovells BSTL

From the Chambers Latin America guide

Sergio Arturo Tiburcio Tiburcio of Hogan Lovells BSTL has a wide range of expertise within the tax space, including matters of double taxation, transfer pricing, tax consultation and tax audits. He is recognised by peers in the sector and has over 25 years of experience.

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Band 3

Basham, Ringe y Correa S.C.

From the Chambers Latin America guide

Department co-head and partner Gil Zenteno Garcia receives positive commentary from clients, who state: "He is a person who knows your matters very well when you talk to him. He is always prepared and highly organised." His area of expertise is complex tax litigation at both a state and federal level.

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Band 4

White & Case SC

From the Chambers Latin America guide

Partner and department head Guillermo Aguayo Garza of White & Case SC receives positive commentary from clients, who state: "He is very good. He is very experienced and studious in tax litigation matters." They add: "He is professional, intelligent, and provides excellent client service."

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Band 4

Santamarina y Steta SC

From the Chambers Latin America guide

Partner Mariano Calderón comes "highly recommended for tax matters" by clients. He is focused on tax litigation and also handles foreign trade matters. He also offers expertise on the tax aspects of transactional matters.

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Band 4

PricewaterhouseCoopers (PwC) México

From the Chambers Latin America guide

Sandro Castañeda is recognised in the tax litigation field and continues to be a strong player in the practice area. His areas of focus include double taxation issues.

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Band 4

Chevez, Ruiz, Zamarripa y Cia., S.C.

From the Chambers Latin America guide

Partner Ricardo Cervantes is commended by peers, who say: "He has real technical knowledge of the tax practice area, and is both interesting and creative." He is also recognised for his activity in advising international clients.

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Band 4

Izaza Abogados

From the Chambers Latin America guide

Juan Carlos Izaza of Izaza Abogados receives positive commentary from peers who highlight his experience in tax matters. Market commentators go on to add: "He is able to provide highly accurate analyses and solutions."

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Band 4

Haynes and Boone, SC

From the Chambers Latin America guide

Partner Edgar Klee of Haynes and Boone, SC garners praise from clients, who describe him as "a partner that likes to work closely with clients and get very involved in their matters. I would recommend him for the personalised service that he provides." He focuses on corporate and international taxation.

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Band 4

Calvo Nicolau y Márquez Cristerna, S.C.

From the Chambers Latin America guide

Oscar Marquez is recognised by peers as "a very good lawyer in the technical sense." He specialises in tax litigation and representing corporate clients before Mexico's tax authorities. Peers also highlight his credentials as both a qualified accountant and lawyer.

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Band 4

EY Mexico

From the Chambers Latin America guide

Partner Nora Morales is a specialist in tax litigation, particularly in relation to transfer pricing. Peers endorse her as "first-rate" and say "she is a key figure in the department." They go on to describe her as "an extremely high-quality lawyer." She also has expertise in international taxation.

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Band 4

Creel Abogados

From the Chambers Latin America guide

Javier Portas Ledesma is described by peers as "a very responsible practitioner." He specialises in matters of foreign trade, international corporate taxation and tax litigation, and works with both international and local clients.

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Band 4

Pedro Ramírez Mota Velasco

Turanzas, Bravo & Ambrosi

From the Chambers Latin America guide

Pedro Ramírez Mota-Velasco has a particular focus on tax work for financial institutions. He also works on matters related to estate planning and corporate taxation. He garners praise from clients, who highlight the quality of his work.  

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Band 4

Goodrich Riquelme y Asociados

From the Chambers Latin America guide

Clients say that Sergio Ruiz Lopez "always provides an excellent service in terms of availability and legal knowledge." He is specialised in tax litigation, tax auditing and administrative appeal proceedings.

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Band 4

Creel, García-Cuéllar, Aiza y Enríquez, S.C.

From the Chambers Latin America guide

Department head Alejandro Santoyo is focused on providing tax advice to support large M&A and private equity transactions both in Mexico and internationally. He garners strong praise from clients, who say: "I always recommend him as a tax lawyer. He responds quickly, he is always available, and he looks into everything before responding to your query."

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Band 4

Acedo Santamarina, S.C.

From the Chambers Latin America guide

Clients express ample praise for Rafael Tena Castro of Acedo Santamarina, S.C., describing him as "innovative, proactive and studious," and adding: "He is academic but at the same time has a practical and solutions-focused approach." They also state: "He has wide knowledge of the practice area, and he explains its concepts very well."

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Band 4

Turanzas, Bravo & Ambrosi

From the Chambers Latin America guide

Founding partner Angel Turanzas Díaz frequently represents clients before tax authorities and provides advice on corporate taxation matters. Clients commend his practice, stating: "He always tries to achieve the best solution in the most practical way."

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Band 4

Adalberto Valadez Hernández

Nader, Hayaux y Goebel, S.C.

From the Chambers Latin America guide

Adalberto Valadez Hernendez of Nader, Hayaux y Goebel, S.C. is described by clients as "pragmatic and efficient." Sources add: "He has a lot of technical knowledge and availability. He finds solutions to problems and is very resourceful." He has significant experience of the field and focuses on international taxation and the tax aspects of joint ventures, inbound investments and cross-border M&A transactions.

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Band 4

Guillermo Villaseñor Tadeo

Sánchez DeVanny Eseverri, S.C.

From the Chambers Latin America guide

Partner Guillermo Villaseñor Tadeo co-heads the department and focuses on tax litigation, with additional expertise in transfer pricing and tax planning. Clients endorse "his technical expertise and involvement," and add: "His knowledge and experience are excellent for what we need."

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Band 4

Creel, García-Cuéllar, Aiza y Enríquez, S.C.

From the Chambers Latin America guide

Key partner Omar Zúñiga is lauded by clients as "very dedicated, responsible and technical." They add: "We are very happy with the help that he provides." He focuses on both inbound and outbound tax matters and provides tax advice on M&A transactions. He also represents clients in complex audits before the Mexican tax authorities.

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Up and Coming

Anaya Abogados Asociados, S.C.

From the Chambers Latin America guide

New partner Fabiola Díaz heads the firm's tax consulting department. Clients state: "She is an excellent lawyer and highly capable in tax, particularly in technical matters." Sources go on to add: "She is a very high-quality lawyer; she is thorough when researching and identifying relevant matters to be addressed." 

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Up and Coming

Sánchez DeVanny Eseverri, S.C.

From the Chambers Latin America guide

Recently-promoted partner Mariana Eguiarte Morett focuses on the tax aspects of corporate and M&A transactions, leveraged finance and project finance. She also has specialist expertise in consumption tax. Sources say: "She is brilliant and dedicated, with a passion for tax law which shows in her work. She has a great career ahead of her."

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Up and Coming

Jones Day

From the Chambers Latin America guide

Department head Rodrigo Gómez Ballina specialises in international and domestic tax planning and tax consulting, as well as litigation and the tax aspects of corporate restructuring. Clients say: "He has an excellent style of work that combines dedication, experience, knowledge, real empathy with the client, and excellent communication."

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Up and Coming

Abel Francisco Mejía Cosenza

Sánchez-Devanny Eseverri, S.C

From the Chambers Latin America guide

Abel Francisco Mejía Cosenza co-heads the team's tax department. He has experience working in California and has gained expertise in cross-border taxation matters. He is also qualified in both Mexico and California. Clients state: "He has very specialised knowledge, and understands tax matters very well both in Mexico and the USA."

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Up and Coming

Ana Paula Pardo Lelo de Larrea

SMPS Legal

From the Chambers Latin America guide

Partner Ana Paula Pardo Lelo de Larrea represents both corporations and individuals on matters related to commercial transactions and corporate matters, such as M&A and inbound investments.

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Associates to watch

Natera, S.C.

From the Chambers Latin America guide

Associate Patricia Lopez Padilla garners endorsement from peers, who highlight her as "a very capable practitioner," and add: "She is very studious and technical." She focuses her practice on administrative and tax litigation.

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Associates to watch

SMPS Legal

From the Chambers Latin America guide

Associate Federico Scheffler is described by clients as "a very solid lawyer who provides good depth of analysis." He focuses his practice on tax consulting and business planning and also offers expertise in the tax implications of corporate and M&A transactions.

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