Mexico: Corporate Tax
President Calderon recently approved the extension of an executive order providing tax incentives to the Mexico-based assembly plants of foreign manufacturers in an effort to attract more investment to the country and boost the job market. Part of a broader strategy aimed at stimulating the national economy and allowing companies to develop projects more efficiently, the tax benefits will now extend to 2013. Lawyers specialising in corporate taxation matters in Mexico are playing a key role in the country’s ongoing economic development and reported an “extremely busy” year. The following 19 names are the leading players in this marketplace.
Four lawyers rank highly at Basham Ringe y Correa SC. Managing partner Luis Ortiz Hidalgo has been with the firm for almost 30 years and has established an “outstanding” presence in the marketplace for his national and international tax consulting and litigation work, as well as administrative, corporate and customs matters. The “top-tier” Geraldo Nieto focuses his practice on international transactions, auditing, planning and transfer pricing issues and also regularly acts for clients in tax litigation before the federal and state courts. Consulting and planning expert Gil Zenteno-Garcia is noted for his work in precedent-setting matters before the Supreme Court of Justice. Alejandro Barrera Fernández is also noted for his work in tax planning and strategy, and sources describe him as “first rate”.
Rosario Huet Covarrubias of Goodrich Riquelme y Asociados is praised for her “exceptional” and “broad-based” tax and fiscal law practice, encompassing capital gains, federal and goods and services tax work and controversy matters. At the same firm, senior counsel Raul Moreyra is a “very well established and respected name” in the national bar with experience in contentious and non-contentious tax matters for domestic and international clients.
Manuel Sáinz Orantes is noted for his “first-class” work in constitutional and tax litigation and is one of two lawyers to rank highly at Chévez Ruíz Zamarripa y Cía SC. Joining him is the “excellent” Raul Morales, who brings extensive labour law and accountancy expertise to the table in tax matters.
Ortiz Sainz y Erreguerena SC also fields two lawyers. Respondents to our survey described Gabriel Ortiz Gómez and Gabriela Pellón Martínez as “world class” for their expertise in transfer pricing and fiscal law matters.
Head of the Latin American VAT group at Baker & McKenzie, Jorge Narváez-Hasfura is noted for his transfer pricing and corporate reorganisation work alongside his “very strong” practice in tax rulings, treaties and litigation.
Founder and name partner at Tron Abogados, Manuel Tron is internationally recognised as a leading specialist in consulting and litigation work and currently serves as the president of the International Fiscal Association.
At Santamarina y Steta SC, Agustín Gutiérrez E specialises in advising national and international clients in the tax aspects of major corporate and financial transactions and is a “superb practitioner” according to peers.
Eduardo Méndez V is a tax litigation specialist at PricewaterhouseCoopers and sources hailed him as a “highly sophisticated technical lawyer”.
Director and name partner of Natera y Espinosa SC, Christian R Natera brings “well-honed” expertise in accountancy and international trade to bear in tax matters.
Jaime A González-Béndiksen is a founding member of Béndiksen Enríquez Salazar Santoyo & Yanar and focuses on international tax planning and transfer pricing in corporate transactions and is a “go-to-guy” for cross-border work according to sources.
Sánchez DeVanny Esseverri SC fields Ricardo León-Santacruz who specialises in tax planning and litigation, having recently acted for clients in the financial services, aviation and real estate sectors.
Mauricio Bravo Fortoul specialises in international tax advice and litigation for companies in the estate planning, infrastructure and securities sectors and is a “leading light” at Turanzas Bravo & Ambrosi.
Founder and tax group leader at Calderón, González y Carvajal SC, Alejandro Calderón specialises in international tax matters and draws on extensive accountancy and corporate law expertise.