Basham, Ringe y Correa, S.C. continues to stand out as a powerhouse in the Mexican tax market, with a deep bench of practitioners skilled in both advisory and contentious tax matters. The firm is a go-to adviser to leading multinational companies, particularly in the context of M&A transactions, corporate operations, and market entry, offering strategic guidance on tax structures and implications. The practice is equally renowned for its expertise in tax litigation, regularly developing defence strategies and handling administrative appeals related to tax assessments and audits. Leading individuals in the practice include: Gerardo Nieto, a veteran of tax litigation and consultancy; Gil Zenteno, a recognised player in the market, who advises on the full spectrum of tax issues; Alejandro Barrera, whose practice spans compliance, tax planning and transfer pricing; Sergio Barajas, who handles tax matters related to international trade; and Victor Barajas, who is skilled in tax audits, refund claims and litigation. The team expanded in August 2024 with the addition of  José Miguel Tuirán as counsel in Monterrey and was further strengthened in June 2025 when Ramón de la Torre joined as junior partner from Creel, García-Cuéllar, Aiza y Enríquez, S.C.. The practice is supported by a strong pool of associates, with David Nolasco, Jorge Cervantes and Luisa Torres among the most active contributors. In March 2025, Francisco Matus and Norberto Ruiz left the practice to establish their own tax boutique firm.

Maintaining its position as a top-tier tax practice, Chevez Ruiz Zamarripa handles the full array of advisory and contentious matters across its offices in Mexico City, Monterrey and Querétaro. On the transactional side, the practice advises global clients on the tax implications of corporate restructurings, M&A and spin-offs. The group is noted for its ‘standout relationships with regulators and tax authorities’, which it leverages to remain a trusted adviser in audit procedures and tax controversies, including defence litigation and administrative proceedings. An additional area of expertise is international taxation, with specialist advisers in transfer pricing and double taxation. Manuel Sáinz heads up the department as a highly respected litigator known for his success in challenging tax legislation on constitutional grounds. He is supported by Ricardo Rendon, a specialist in transfer pricing, including the negotiation of unilateral and bilateral Advance Pricing Agreements (APAs), and Ricardo Cervántes, who brings seasoned experience in administrative and tax litigation. Pablo Corvera is another key name in tax controversy and manages federal tax audit procedures. In Monterrey, Ramón Orendain litigates high-profile tax matters before state and federal courts, while Eugenio Franzoni possesses the same specialisms as managing partner of the Queretaro office. Other key partners include accountant and tax lawyer Cesar Fares and transfer pricing specialist Yoshio Uehara. Daniel De la Parra and Alfonso Garcia are further names of note.

Galicia Abogados S.C.‘s tax department stands out for its full-service offering, combining high-level consulting, controversy and litigation capabilities. The tax team is recognised both as a standalone powerhouse and as a strategic partner to the firm’s transactional practices, including M&A, capital markets, and real estate. The consultancy side, co-led by Gabriela Pellón and Federico Scheffler, delivers tax structuring and other specialised tax advice for domestic and cross-border deals in regulated sectors such as banking, infrastructure, and energy. Eduardo Michán is another prominent figure who regularly advises commercial and investment banks as well as private equity funds. On the contentious front, the group continues to strengthen its offering, with Edson Uribe playing a leading role in VAT disputes, tax contingency management and administrative appeals against tax assessments. The litigation and controversy sub-practice is also jointly led by Denise Lester, who leverages strong relationships with tax authorities for defence filings, and junior partner Paola Yaber, who has expert knowledge in tax and constitutional law. The practice’s tax consultancy offering is further strengthened by a strong bench of associates, including Sebastián Ayza, Eduardo Espinosa and Ivonne Montaño.

Operating with a strong focus on oil and gas, manufacturing and financial sectors, Baker McKenzie Abogados, S.C.'s tax practice remains up to date on the evolving direct and indirect tax issues affecting businesses in Mexico. The team provides strategic guidance on BEPS-related requirements, the shifting tax framework for maquiladora operations, and the fiscal implications of Mexico’s energy reform. The group advises multinational corporations on restructuring business models involving large-scale investments and supports liquidation processes from a tax perspective. In the tax controversy and litigation space, the team is highly active in assisting with income tax and VAT audits, tax refund claims, administrative appeals, and arbitration proceedings, frequently engaging with SAT and PRODECON. Jorge Narváez-Hasfura, with nearly 40 years of experience, is a leading authority in tax litigation and also advises on international tax planning and transfer pricing. He co-leads the team alongside Luis Carbajo, who has strong expertise in tax controversy and M&A-related tax matters. Other key practitioners include Juan Carlos Valles-Zavala, who is regularly involved in tax and customs litigation, and Graco Sáenz, who focuses on tax controversy and administrative litigation. Diana Juárez Martínez is also active in matters involving corporate reorganisations, income tax, and VAT.

Creel, García-Cuéllar, Aiza y Enríquez, S.C. is regularly turned to by financial institutions, fintech companies, multinational corporations, and private equity funds, seeking tax guidance throughout all stages of M&A and cross-border transactions. The team is also skilled in tax controversy and litigation, particularly in resolving tax contingencies through negotiations with the SAT and mediation proceedings before PRODECON. Jorge Correa takes the lead as practice head, specialising in corporate and international tax, particularly within the fields of capital markets, financial products, and M&A. Recognised tax authority Omar Zúñiga assists multinational corporations investing in Mexico and domestic companies expanding their operations abroad. Junior partner Eduardo Brandt remains a key name in managing tax issues in the transactional sphere, with experience advising private equity funds, financial institutions and technology companies in M&A and international tax mandates. In the tax-controversy corner is up-and-coming partner Luis Salinas, who is experienced in advising companies in audits and is also a keen tax litigator. Counsel Andrés Sánchez also focuses on tax litigation, while Laura Frías specialises in transfer pricing. Associate Diego Rico supports the tax practice, with particular experience in advising private equity and real estate funds. Alejandro Santoyo left the practice in June 2024, and Luis Vázquez departed in February 2025.

Following the integration of Sánchez Devanny, Garrigues has significantly strengthened its tax practice, expanding both its advisory and contentious capabilities. Key additions to the Mexico City team include Guillermo Villaseñor, a leading tax litigator with a longstanding track record before PRODECON, the Federal Administrative Court, and courts of justice; Mariana Eguiarte-Morett, who advises multinational clients on tax matters related to M&A, corporate restructurings, and project finance, and stands out for her deep expertise in VAT, special goods, services tax, and transfer pricing; Luis Antonio González Flores, who brings extensive experience in domestic and international tax audits and refund processes; and Jorge López López, known for his strong background in tax litigation. Other notable members include Ricardo León Santacruz, who advises on a wide range of transactional tax matters, and rising corporate tax specialist Arturo Garza Mátar, both based in Monterrey. In Querétaro, Abel Mejía provides international tax advice to foreign clients. Counsel Ricardo Fernández de Arellano offers experience in international tax and litigation across both Mexico and Spain, while senior associate Iñigo García serves as the main contact for transfer pricing in Mexico City, and Mario Ríos specialises in tax litigation at the federal level.

Encompassing consulting, litigation and controversy, KPMG Mexico‘ tax practice provides comprehensive legal support, including audit defence, representation before administrative and constitutional courts, the handling of VAT and reimbursement claims, and matters before PRODECON. The team also has robust transfer pricing capabilities and demonstrates expertise in mutual agreement procedures (MAPs), treaty-based negotiations and the defence of pricing adjustments. Senior partner Ulises Castilla oversees the firm’s entire legal offering, but his practice centres on high-stakes tax matters, including audit defence, nullity & amparo proceedings, settlement negotiations before PRODECON, and procedural strategies before the Mexican Tax Authority (SAT). Castilla co-heads the fiscal practice with Armando Lara (head of the firm’s international tax division), who focuses on complex cross-border taxation, tax policy and fiscal planning. Other key partners in a deep senior bench include: Federico Garza who has over 30 years’ experience in tax consultancy and litigation; tax controversy and litigation expert Ricardo Perera; and Antonio Ramírez and Carlos Pérez Gómez, noted for their transfer pricing controversy expertise. Jose Alberto Gonzalez (tax disputes, compliance strategy and administrative procedures) in the Monterrey office; and Roberto Cardona (an October 2024 arrival from Baker McKenzie Abogados, S.C.), who focuses on tax controversy and consulting, and constitutional law, are also noted. Key associates include: Ariadna Castillo, director of the tax litigaiton and controversy solutions practice; Michael Sánchez O'Sullivan (in New York), who focuses on tax structuring and transactional advice – particularly as regards private equity; senior Enrique Martínez, who handles tax litigation and disputes, along with administrative litigation and appeals; and José Luis Hernández (in Monterrey), whose practice is centred on tax and administrative litigation, including defence strategies before tax, customs and trade authorities. All named lawyers are in Mexico City unless otherwise stated. Francisco Barajas joined from Garrigues Mexico in August 2025.

Mijares, Angoitia, Cortés y Fuentes S.C. is equally adept at handling both advisory and contentious tax matters. The non-contentious tax team, led by Enrique Ramírez, specialises in advising on tax-efficient transaction structures, transfer pricing policies and compliance with international tax treaties. Nora Morales Rodríguez is the other co-head of the practice, focusing on tax controversy and litigation. The contentious group is active in representing large taxpayers in audits, administrative procedures and litigation before the tax authority and federal tax courts, and also has experience managing complex transfer pricing disputes. Other key partners include Luis Monroy, a distinguished adviser on corporate tax matters with significant experience in M&A and capital markets transactions, and Armando Elsharkawy, who is particularly active in real estate and infrastructure projects and has strong expertise in double taxation and tax structuring for outsourcing arrangements. Among a talented pool of associates, Carlos Jiménez Chao and Diego Salinas stand out for their contributions to contentious fiscal issues.

Nader, Hayaux y Goebel, SC is a prominent player in the tax market, particularly in large-scale corporate transactions. The group advises multinational corporations on the tax implications of restructurings and M&A involving infrastructure projects, real estate portfolios, and financial deals. A recent highlight includes advising ENGIE on the tax aspects of a financing transaction for the expansion of the Mayakan pipeline system, which supplies natural gas to Mexico’s Federal Electricity Commission. The practice is spearheaded by Adalberto Valadez, a trusted adviser to a strong roster of clients across a range of cross-border tax matters, including private equity funds, capital markets, and securities transactions. He is also highly experienced in federal income tax and international tax issues involving public and private entities. Ana Paula Pardo complements the team with her expertise in corporate tax, audits, and negotiations with tax authorities. The group was further strengthened by the addition of junior partner Francisco Palmero in September 2024, who brings valuable experience in tax and administrative controversy. He is adept at managing audits, review procedures, conciliation processes, and litigation before Mexican courts.

Ritch, Mueller y Nicolau, S.C. is a strong choice for handling high-end transactions across the financial, energy, and real estate sectors. The team is known for structuring complex tax strategies for M&A, private equity funds and energy projects, with recent standout work including tax negotiations in Mexico Infrastructure Partners’ $6.2bn acquisition of Iberdrola’s power assets. Tax controversy is another pillar of the practice, with the group offering end-to-end support in contentious matters, including managing tax contingencies, negotiating VAT refunds, and representing clients in audits. Oscar López Velarde is the practice head with seasoned experience in administrative appeals, mediation procedures, and corporate tax matters. The expertise of the team was strengthened by the arrival of Alejandro Santoyo in August 2024, a highly regarded tax adviser, particularly in the financial industry. The practice is praised for being ‘full of young, technical talent’, with junior partners Santiago Llano Zapatero and Juan José Paullada regularly managing complex tax issues. Llano recently led the tax analysis for América Móvil’s bond issuance in Mexico and the US, while Paullada handles an array of administrative and judicial proceedings against both state and federal authorities.

Mexican tax boutique Turanzas, Bravo & Ambrosi delivers a well-rounded tax offering, with notable strengths in international taxation and tax controversy. The firm demonstrates sector-specific expertise in areas such as shipping, energy, and pharmaceuticals, evidenced by its work advising Eni Trading Limited on structuring the first private contractor to support oil exports, facilitating foreign private investment in the sector. The team also provides preventative tax advisory and is well-versed in managing complex audits and indirect tax litigation, including disputes over VAT refunds. The practice is backed by a deep bench of experienced partners: Mauricio Bravo focuses on tax and administrative controversy, Mauricio Ambrosi leads on corporate tax matters, Angel Turanzas is recognised for his work in tax and administrative disputes, and Pedro Ramirez is a key figure in international tax matters. Other leading partners include Carl Koller and Jorge Jiménez, while Francisco Ortega, Jorge Fuentes, and Pablo Fernández de Cevallos y Torres, praised for his expertise in amparo law,  round out the team at the junior level. The team also benefits from an abundance of associate support, with Cecilia Bustamente and Montserrat Tapia standing out for their contributions in tax controversy and corporate taxation.

Hogan Lovells‘ tax team stands out for its strong controversy capabilities, advising clients during audits and reimbursement procedures, and managing administrative appeals and nullity actions when disputes with the tax authorities arise, with a strong presence in the Mexican courts. The group is also experienced in advising on corporate tax structures and assisting domestic companies expanding into foreign markets, with particular expertise in double taxation, Bilateral Advance Pricing Agreements, and other international tax matters. The practice has two key partners leading affairs: Arturo Tiburcio, who handles domestic tax issues for both the public and private sectors, with a practice focus spanning income tax, VAT and transfer pricing; and Jaime Espinosa de los Monteros, who handles matters from the Monterrey office, with experience advising on tax strategy in cross-border transactions. Senior associates Teresa Garza and David Esquivel strengthen the Monterrey office in administrative law, and junior associate Alejandro Diener is highly active in tax advisory issues in Mexico City.

 

Jáuregui y Del Valle, S.C. focuses its tax advisory practice on structuring investment and disinvestment strategies, with strong expertise in VAT recovery following acquisitions. The team regularly advises funds and corporations on cross-border transactions, ensuring tax efficiency and compliance. On the administrative side, the group is experienced in audits, tax credit disputes, and litigation, handling administrative appeals, nullity claims, and amparo proceedings. The team is led by a capable group of tax specialists: Luis Gerardo del Valle, the firm’s managing partner, who specialises in tax consultancy and structuring of real estate, infrastructure and private equity funds; Luis Carballo, who is experienced in contentious tax matters and regularly leads amparo proceedings to challenge tax authority decisions; Oscar Paz, who has expertise in implementing tax strategies for corporate clients; and Josemaría Férez Gil, who is experienced in all types of defence actions against tax authorities. The team also includes several accountants, enhancing the practice’s capabilities in transfer pricing and tax planning. Everardo Astudillo Montemayor stands out among associates for his work on amparo trials before the Mexican tax tribunal.

SMPS Legal maintains a strong transactional tax practice, advising on acquisitions, private equity investments, and real estate deals across a diverse range of sectors, including energy, retail, insurance, and pharmaceuticals. On the contentious side, the team regularly handles amparo lawsuits challenging tax credits and tax assessments, nullity claims before the Administrative Courts and the recovery of VAT refunds. A trio of seasoned professionals leads the practice: Jorge San Martín, a certified accountant and tax lawyer with a focus on international tax in cross-border transactions; Luis Curiel, a specialist in tax litigation, with deep experience in administrative proceedings, tax audits, and credit refunds; and Francisco Carbajal, who brings a versatile practice encompassing tax consulting, controversy, litigation, and private wealth planning. Among the associates, Elsa Sánchez Urtiz stands out for her skills in tax planning and transactional matters, while Alfonso Muñoz is noted for his focus on tax audits.

Arias y Meurinne, SC specialises in high-stakes tax litigation, demonstrating particular expertise in complex disputes and administrative proceedings. The team is also well placed to support clients with tax planning and audits. Pedro Arias leads the team and is heavily involved in high-profile tax disputes such as the firm’s Supreme Court win for Total Play Telecomunicaciones, exceeding $50m. Luis Eduardo Meurinne is the joint practice head, who has specialist experience handling transfer pricing negotiations with the Mexican tax authorities. Pamela Orozco is another notable partner who is active in supporting clients within the transport, mining and infrastructure sectors. Leobardo Brizuela is a growing figure in the tax market, while associate Leah Sánchez routinely supports key cases alongside Pedro Arias. The team was further strengthened by partner Jorge Kim Villatoro, who joined from White & Case S.C. in January 2024.

Spanning advisory, compliance and dispute resolution matters, C&C Asesores‘ tax practice demonstrates notable strength in tax and administrative litigation. The team is regularly sought after to contest tax credits determined by the tax authority, SAT, as well as further resolutions through nullity actions before the federal administrative courts. Additional specialist tax expertise includes transfer pricing, VAT refund management and regulatory compliance audits. Two capable attorneys lead the group: Alfredo Castilleja, who has deep knowledge of fiscal law, assisting multinational clients with tax consulting, compliance and controversy issues and a niche in money laundering prevention; and Luis Ricardo García de Alba, who is a trusted tax adviser to companies across the retail, automotive, telecoms, and pharmaceuticals sectors. At the associate level, Eugenio Ibarra contributes to the team with a background in corporate taxation and strategic planning.

Deloitte Impuestos y Servicios Legales, S.C. offers a comprehensive fiscal practice covering indirect, corporate, and contentious tax matters, with particular strengths in audits, tax refunds, and international dispute resolution. The team also brings notable expertise in transfer pricing and the application of double taxation treaties, supporting clients across Latin America. Practice head Hugo Romero Cervantes is skilled in defending clients in high-stakes tax disputes.

DLA Piper Mexico's tax practice regularly advises on corporate transactions and M&A from a fiscal perspective. It also boasts capabilities in tax controversy and litigation. The group leverages a global reach to assist a diverse client base of multinational corporations in tax audit negotiations with local and foreign authorities. Team head Guillermo Aguayo handles tax controversy matters and is closely supported by associates Ricardo Mendoza and Jorge Flores, both of whom have robust backgrounds in tax advisory and administrative litigation.

Holland & Knight México, S.C. houses an experienced tax practice with strong corporate expertise, advising domestic and international reorganisations, cross-border transactions and tax structuring. The group is also well versed in handling international tax issues in audits by the Mexican authorities, as well as representing clients in contentious proceedings and administrative litigation following fiscal-related disputes. Eugenio Grageda is a key figure leading the practice, with experience in handling the tax implications of M&A transactions. Ricardo Ibarra co-heads the group from Monterrey, with a focus on tax consulting and litigation. Associate Alonso Pelayo completes the team, contributing to matters of corporate tax consulting and compliance.

White & Case S.C.'s tax practice is adept in both non-contentious and contentious matters. The team is skilled in cross-border tax structuring and the fiscal aspects of large-scale corporate transactions, often collaborating with the firm’s global network of offices. Equally, the group has expertise in dispute resolution, settling tax disputes in and out of court. Praised for his ‘combination of knowledge and experience in corporate and tax law’, Carlos Martínez co-leads the team; he advises on transactional tax matters, international taxation and transfer pricing, and is also active in tax litigation and administrative appeals against tax assessment. Fellow co-head Elizabeth González Gasca excels in mandates related to income tax and international tax treaties. The team benefits from robust associate expertise, with notable names including Patricia López Padilla and Yazmin Trejo Olvera, both specialising in tax litigation.

Acedo, Santamarina, S.C offers comprehensive tax expertise, with strengths in cross-border tax planning, corporate restructurings, and tax litigation before administrative and judicial courts. Pedro Santamarina leads the team with additional expertise in private wealth planning.

With extensive experience in tax planning and controversy, Anaya Abogados regularly assists with corporate restructurings, the establishment of new companies, international tax issues and transfer pricing regulations. Founding partner Edgar Anaya focuses on non-contentious tax matters.

The combined fiscal expertise of Enrique Calvo and Óscar Márquez positions Calvo Nicolau y Marquez Cristerna-DFK, S.C. as a well-rounded tax boutique, adept at navigating the full spectrum of tax matters. The practice covers strategic tax consultancy, litigation, transfer pricing, and international taxation, enabling the firm to provide comprehensive tax advice to both domestic and foreign clients.

EC Rubio‘s tax team is adept at providing strategic fiscal advice across a range of corporate needs for manufacturing clients, from operational restructurings to designing and implementing efficient tax structures. The team demonstrates expertise in navigating double taxation matters, as well as administrative appeals. Leadership is distributed between the firm’s Juárez and Mexico City offices. In Juárez, Felipe Mendoza‘s tax practice is complemented by expertise in foreign trade and M&A, while Fernando Holguín advises corporate groups on tax planning, maquiladora operations, and transfer pricing compliance. In Mexico City, Arturo Bañuelos serves as the key contact for tax-related litigation, and Edmundo Hernández is skilled in both fiscal advisory and contentious issues involving foreign trade.

Kavanagh Gorozpe handles complex tax issues with a corporate focus, with its advisory and tax planning practice spanning estate planning, investment structuring, compliance and risk mitigation. Paul Kavanagh is at the helm of the practice, providing clients with strategic guidance to optimise tax efficiency and regulatory compliance in large-scale corporate transactions. Team support comes from associates Miguel Ángel Alonso, who focuses on international taxation, and Luis Kanchi, who is the point of contact for tax litigation.

Martín, Isla & Pickering, S.C. fields a robust tax practice with recognised strengths in tax controversy, litigation, and international taxation. The team operates under the leadership of Ricardo Martín González, a distinguished tax and foreign trade specialist with extensive experience in both contentious and advisory matters, particularly in sensitive administrative litigation. He is supported by associate Antonio Sandoval Alvarado, whose expertise in tax litigation and administrative law enhances the team’s track record in indirect amparo proceedings.

Ortiz Abogados Tributarios S.C. is a specialised tax boutique with capabilities in general tax consultancy and litigation, and corporate restructuring. Founding partner Gabriel Ortíz continues to lead the team, bringing decades of experience and recognised expertise across a wide range of tax issues.

Tax boutique Parás Asesores Fiscales, S.C. offers broad tax capabilities, demonstrating particular strength in advising on corporate restructurings, private wealth management, and the tax aspects of M&A transactions. It has notable experience in handling matters before the SAT, including securing tax refunds, managing audits, and negotiating settlements following tax controversies, reflecting its deep involvement with the tax authorities across both advisory and contentious matters. The team includes Alejandro Guízar, a specialist in tax consultancy, and Antonio Gómez del Campo Gurza, who focuses on tax controversy and litigation.

Pérez-Llorca has steadily built a robust tax practice under the leadership of Christian Kaye, whose broad expertise spans tax litigation, corporate restructuring and transactional tax matters. The group is particularly strong in tax controversy, frequently managing indirect amparo lawsuits and nullity claims challenging tax credits, while also maintaining a solid advisory offering. The team continues to expand, most recently with the January 2025 hire of associate Miguel Ángel Rosas Ortiz from Holland & Knight México, S.C..

Sainz Abogados‘ practice advises on the tax implications of a range of transactions, including corporate restructurings, private equity, and cross-border M&A deals. The team is also skilled in tax controversy and is noted for its strong track record in favourable settlements from the SAT. The practice is co-led by Ernesto Castañeda, who has significant experience in developing and executing defence strategies in contentious tax matters, and José Luis Rodríguez, who specialises in tax and corporate advisory mandates.

Santamarina y Steta has an established presence in tax controversy, regularly representing clients in challenges to SAT assessments and handling complex tax litigation. This contentious strength is complemented by its advisory capabilities, particularly in analysing the tax implications of M&A transactions and restructurings. The group is co-headed by Mariano Calderón, who has extensive experience in administrative appeals and tax disputes, and Karina Robledo, who specialises in tax consultancy and anti-money laundering regulations.

Von Wobeser y Sierra, SC has a strong tax advisory offering, which includes fiscal guidance on corporate matters and M&A, as well as support throughout tax audits. It also has a strong track record in successfully challenging and nullifying tax assessments. Alejandro Torres is the practice’s leading partner, who specialises in resolving tax controversies before the courts. Other team leaders include counsel Luis Enrique Torres, an experienced tax litigator, and Eric Humberto Palacios, who advises multinational clients on corporate restructurings from a fiscal perspective.