One of the tax controversy offerings held in the highest regard in Mexico, Basham, Ringe y Correa, S.C. houses a substantial team that works across the breadth of tax work, both contentious and advisory; unsurprisingly, it is the firm of choice for a plethora of multinationals and dominant domestic companies across the country’s major industries. 'Very effective in tax trials', the team is well versed in representation at all court levels as regards tax litigation, as well as assisting clients with audit procedures by the tax authority, revocation appeals, nullity actions and customs litigation. Standout practitioners include: Gerardo Nieto, a veteran practitioner who has led on various precedent-setting tax cases; Alejandro Barrera, who 'has extensive experience in tax planning', along with international taxation and transfer pricing; Gil Zenteno, one of themost experienced and best recognised names in the market across the full range of tax work; Sergio Barajas, who is regarded as 'very knowledgeable in all aspects related to international trade and customs regulations'; Víctor Barajas, a counsel to Fortune 500 companies on the range of tax controversy matters; 'excellent tax litigator' Norberto Ruiz; and Francisco Matus, who excels in transactional tax matters. Monterrey-based partner Roberto Serralde left the firm in September 2023.

Despite the firm's ongoing process of service-offering diversification, tax law remains the undoubted cornerstone practice at Chevez Ruiz Zamarripa and it retains its position as a go-to choice across the full range of contentious and advisory matters in Mexico. With offices in Houston (U.S.) and Madrid (Spain) as well as Querétaro, Monterrey and Mexico City, the sizeable team of lawyers, accountants and double-qualified professionals assists a client base of leading industrial, commercial, and financial groups, including several Fortune 500 companies. On the tax litigation front, the team handles all forms of defence against the tax authority, as well as the filing of different alternative dispute resolution procedures, both under domestic law and in accordance with international agreements signed by Mexico. Audit procedures are also managed by the department. On the advisory side, the team supports its transactional counterparts on the gamut of tax issues. Practice head Manuel Sainz is a veteran of the market having spearheaded the establishment of the tax-legal department at the firm. Alongside him, Ricardo Cervantes is a key partner for tax controversy, which constitutes a major part of his dispute resolution practice; Ricardo Rendon , from the corporate and M&A team, is strong on transfer pricing and other transactional tax matters; while lead litigator Pablo Corvera assists with tax and administrative litigation, as well as managing federal tax audit procedures. César Fares is an accountant and tax lawyer, and Yoshio Uehara rounds out the key partner contacts in Mexico City. Elsewhere in the country, Ramon Orendain and Eugenio Franzoni are names to note in Monterrey and Querétaro.

Underpinned by ‘really good understanding of the local legislation‘, the ‘agile and reactive‘ tax team at Creel, García-Cuéllar, Aiza y Enríquez, S.C. is one of the standout offerings in the market for transactional tax matters of all kinds, and is especially renowned for pinnacle capital markets’ matters with complex tax elements. Tax litigation is also handled by the practice, where it assists clients with complex, cross-border, financial and tax treaty-related cases. A broad client base regularly instructs the department but it is especially strong in the finance space, and more specifically in private equity. Omar Zúñiga leads the group and his practice has an emphasis on international tax. Jorge Correa is a key figure in corporate and international tax. Luis Vázquez is the main contact on the tax controversy side and is a well versed advisor to multinational companies and banks; while Luis Salinas is a younger partner of note who also handles tax controversy matters. Eduardo Brandt provides further depth to the transactional tax practice, and at counsel level, Laura Frías stands out for her transfer pricing expertise. Former practice head Alejandro Santoyo left the firm in June 2024.

Having long been one of the strongest firms in the Mexican market when it comes to transactional tax matters, Galicia Abogados S.C. now fields a top-level offering for related tax consultancy. The practice group has also developed its strength on the contentious side in recent years and now regularly assists with tax disputes through litigation and alternative dispute resolution; Edson Uribe being the main contact on that front. Co-leader of the tax consultancy practice Gabriela Pellón regularly leads advice on the tax aspects of major restructurings, as well as co-leading on tax transactional matters in conjunction with fellow co-leader Federico Scheffler, who regularly collaborates with the M&A, energy, capital markets and financing teams. Eduardo Michán also helps oversee the tax consulting department and is additionally the go-to partner for transfer-pricing issues. On the litigation front, Denise Lester is forging a strong practice and - as co-leader of that sub-practice group - was joined in January 2024 by Paola Yaber, former magistrate at the Federal Court for Administrative and Tax Justice. The team’s most senior associate Fernando Luján is active across the full range of the firm’s tax matters and coordinates the associate teams therein. Alejandra Paniagua and Sebastián Ayza are key associate practitioners on the consultancy side, while for tax controversy, Fernando Gómez and Alejandro Madero are also up-and-coming names of note.

Baker McKenzie Abogados, S.C. is particularly well regarded for tax consultancy maters in a number of sectors, namely oil and gas, automotive, manufacturing and finance, with the digital technology space being an additional area of focus more recently. Legislative changes in the hydrocarbon sector have been a rich source of work, with the practice assisting with tax planning, as well as related alternative dispute resolution. More generally, the practice routinely handles the full range of contentious matters across the tax space. Practice head Jorge Narváez-Hasfura is a tax disputes veteran, and also handles international taxation and transfer pricing matters. Luis Carbajo-Martínez is also a strong choice for the range of tax controversy work; while Luis Adrián Jiménez Robles is also a widely experienced tax partner, particularly as regards tax planning in major restructurings. Javier Ordoñez Namihira is the name for international tax and private wealth, and Juan Carlos Valles for customs litigation – both adding further breadth of the offering. Younger partner Jorge Salazar-Cebrian at the Monterrey office is a further name to note.

The tax department at Mijares, Angoitia, Cortés y Fuentes S.C. has 'a lot of experience in various tax processes', its broad offering encompassing stand-alone tax advice, tax litigation, and regular support to other practice areas, particularly as regards complex, cross-border transactions. Multinational companies look to the team for tax audits and litigation, while a number also count on the firm as day-to-day tax advisory counsel. Domestic and individual clients also seek advice from the group. Enrique Ramírez, 'a senior partner with a lot of experience' is one of four co-leaders of the practice and has acted for some of the leading companies operating in the country. Transfer pricing and international tax expert Nora Morales, transaction-focused younger partner Luis Monroy, and tax advisor for real estate and infrastructure projects Armando Elsharkawy round out the leadership group. From a strong associate group, Eduardo Orellana, Carlos Jiménez Chao, and Diego Salinas are all names to note.

Clients of Ritch, Mueller y Nicolau, S.C.‘s tax department view it as ‘the best ally in transactions‘ and the team is particularly well versed in tax matters (particularly structuring) in connection with some of the biggest deals in the Mexican market. In this respect it has a truly notable reputation in the real estate and energy spheres, while in capital markets-related tax work, the team also acts for a number of private equity groups and other finance sector entities. On the contentious side, the team assists with tax authority negotiations regarding audits, mediation procedures, and litigation, including before the Supreme Court. Three lawyers share leadership of the practice: Oscar López Velarde, a veteran of numerous contentious tax procedures; Santiago Llano Zapatero, who is a go-to tax advisor in the energy sector; and Juan José Paullada, an upcoming name in tax controversy. At associate level, former senior Eric Humberto Palacios left the firm in August 2024. However, the practice was substantially boosted the following month with the arrival of high-profile practitioner Alejandro Santoyo, formerly head of the tax practice at Creel, García-Cuéllar, Aiza y Enríquez, S.C..

Spread across the firm’s various offices, Sánchez Devanny's substantial offering sees clients noting the practice’s ‘knowledge of tax matters and experience in handling matters before the tax authorities‘, which stand it in good stead to assist with audits and litigation. The group is also accomplished at providing support on cross-border transactions involving tax treaty interpretation, transfer pricing and foreign tax credits. Matter highlights include work with significant cross-border components, with practitioners drawing on varied professional experience at the Mexican tax administration, as well as global law and accounting firms. Ricardo León Santacruz maintains a broad transactional tax practice from the Monterrey office. He co-leads the practice in conjunction with Abel Mejía in Queretaro, and Mexico City partners Guillermo Villaseñor, a tax litigator; Mariana Eguiarte-Morett, who advises on inbound and outbound taxation, consumption taxes, and dealings with the tax authority; and Luis Antonio González, whose advisory practice is centred on on national and international tax audits, and tax refund processes. Jorge Lopez (national & international corporate tax; wealth management) is among the younger partners to note; while senior associate Pedro Miranda (transactional tax; tax litigation and controversy) provides key support. Former industrial partner Emilio Garcia left the firm in February 2024. Notably, the firm is currently in negotiations regarding a possible merger with Garrigues’ Mexico office.

Practitioners at tax law boutique Turanzas, Bravo & Ambrosi are 'specialists with a deep knowledge of tax matters' and act for a host of international and multinational clients that frequently look for advice both in tax controversy and non-contentious tax. The firm has a focus on providing sector-based expertise to its diverse client base, with shipping, energy, financial services and insurance among its standout areas. Mauricio Bravo is a senior figure for tax controversy, estate planning, energy, and international taxation; while Mauricio Ambrosi has a primary focus on the contentious side. Angel Turanzas and Jorge Jiménez are strong choices for representation before the tax authorities, while names representing the next generation of the practice include corporate and international tax-focused Francisco Ortega, and tax litigator Jorge Fuentes.

The local office of the Madrid-headquartered tax powerhouse, Garrigues Mexico demonstrates great competency in corporate tax matters and evidences a growing transfer-pricing advisory offering; nevertheless, it is probbaly best known for its expertise and track record in tax controversies. The practice has built a substantial client base of both local and international clients, with -unsurprisingly- a strong showing of Spanish corporates. The practice is led by  Manuel Llaca, a transfer-pricing expert wh also handles federal tax litigation, and other forms of dispute resolution in the sector. Counsel Francisco Barajas assists with both consulting and controversy work; and principal associate Ricardo Fernández de Arellano specialises in international taxation, and has experience across Spain, Mexico and United States. Senior associate Iñigo García adds further depth on transfer pricing.

The tax law offering at Hogan Lovells' Mexican offices is characterised by standout strength and experience in tax controversy, but has -more recently- developed its non-contentious capabilities, providing a rounded service to its multinational client base. Income tax and double taxation conventions, VAT on the export of services by Mexican residents to foreign residents, and indirect taxation are all areas of particular strength. Department head Arturo Tiburcio is a veteran fiscal specialist and focuses on tax consultation, income tax audits, VAT, and international tax issues. For transactional tax matters, Monterrey-based Jaime Espinosa is the key contact. Further expertise is provided by senior associates María Teresa Garza and David Esquivel, who both handle a mix of tax and tax audit advisory matters, along with contentious tax and associated administrative litigation. Former counsel Francisco Palmero left the firm in September 2024.

Jáuregui y Del Valle, S.C. is a prime destination for contentious tax matters in Mexico, acting in trials against federal, local or municipal tax and administrative authorities, on behalf of a client base that includes leading domestic and foreign companies. Trusts and private equity funds also frequently seek the firm’s advice. The sizeable and experienced department includes managing partner Luis Gerardo del Valle, who is well versed in transactional and contentious tax matters, as well as the structuring of funds. Luis Carballo is a reliable choice for tax litigation and arbitration; while Josemaría Férez Gil - who was appointed partner in January 2024 - is an up-and-coming tax and administrative law litigator. David Hurtado Badiola's tax practice is complemented by strong knowledge across international trade matters; and Oscar Paz, another January 2024 partner promotion, has particularly strong experience advising multinational investment and real estate funds. All five above named lawyers jointly coordinate the practice.

Nader, Hayaux y Goebel, SC excels in transactional tax matters and receives client acclaim for its strength in creating 'efficient tax structures for cross-border matters'. The practicec is also a robust choice for support on tax audits and as day-to-day tax law advisory. Its client base is rich in multinational companies and is includes a number of international financial institutions. Adalberto Valadez heads the department and is described by one client as 'the best tax lawyer for cross-border funds and investments in Mexico'.  He has a focus on federal income tax and international tax. For audits, Ana Paula Pardo is the senior figure to note and her practice also encompasses transfer pricing and estate management. The practice group was strengthened further in September 2024 with the hire of former Hogan Lovell's counsel, Francisco Palmero, who focuses on tax consulting in relation to federal and local taxes, corporate restructuring, and M&A; along with international taxation and the application of treaties to avoid double taxation. Associate-level support is provided by intermediate Monserrat Reséndiz, who assists Mexican and foreign companies with the tax implications of their day-to-day operations.

The 'excellent tax litigation group' at SMPS Legal acts alongside a robust transactional and advisory offering to form a tax team that assists a client base of Mexican companies and family offices. The 'extensive experience and knowledge in tax matters' of Luis Curiel Piña is brought to bear on a range of tax litigation matters; he leads the sub-department on that front. Alongside him, co-leading the broader tax team are: Jorge San Martín, who has vast experience representing national and multinational clients in local and international tax matters, including cross-border operations, investments, and transactions; and Francisco Carbajal, who operates a broad tax consultancy practice. Senior associates Elsa Sánchez Urtiz (consulting services & tax planning), Alfonso Muñoz (tax audits and defence before the tax authorities) and Leonardo González (tax consulting), provide primary support.

Best known for its tax litigation group, Acedo, Santamarina, S.C acts on a range of contentious tax matters for a client base that evidences a particularly strong showing in the industrial engineering, automobile, clean energy, food and drink, real estate and telecoms sectors. While this side of the practice area is a longstanding strength of the firm, more recently it had increasingly been instructed as day-to-day tax counsel and in relation to audits. However, following the August 2024 departure of former practice head Rafael Tena, and the subsequent departure of associate Mauricio Iturralde Punzo (who had joined from Foley & Lardner LLP in September 2023), the practice is now being overseen by founding partner Pedro Santamarina, whose practice includes experience in succession planning.

C&C Asesores has a strong focus on tax advice and has been particularly active, recently, advising companies on the tax implications of digital transformations. Clients include top domestic companies across a breadth of sectors, as well as the Mexican subsidiaries of a number of multinationals. A trio of lawyers co-lead the tax department: Alfredo Castilleja is an experienced advisor of multinationals on their Mexican tax issues, both contentious and non-contentious; Luis Ricardo García de Alba, who focuses on tax consulting and compliance, capital reductions, and transactions with foreign residents; and Jorge Pasquel, who advises more generally on risk prevention.

Deloitte Impuestos y Servicios Legales, S.C. fields a tax controversy offering that has standout strength in international conflict resolution. Audits, refunds, negotiations and litigation are all additional areas of strength for the team, with matters born of double-taxation treaties throughout the Latin America region a further niche specialism. Hugo Romero Cervantes leads the practice and is experienced representing clients in tax disputes at every level of the judiciary. Based in Mexico City, Romero can also draw on Carlos Ramírez Larsen in the Monterrey office, and Abel Camacho Brito, the main contact in Querétaro.

DLA Piper Mexico‘s tax offering continues to go from strength to strength under the stewardship of Guillermo Aguayo, particularly improving its profile for contentious cross-border matters involving the US, where it collaborates closely with its sister offices. Litigation against tax assessment decisions and arbitration claims under NAFTA are among the practice’s slate of contentious work; while on the advisory side, the practice has a strong reputation in tax matters related to cross-border and domestic M&A and corporate reorganisations. Key support is provided by associate Ricardo Mendoza, who regularly assists with audit procedures and tax and administrative litigation. A further differentiator for the team is the presence of lawyer accountants at the associate level, with Jorge Flores being the name to note.

A 'practical, fast and experienced' team handles tax law at Holland & Knight's offices in Mexico. The department is a key component of the firm’s wider offering in tax law across North America and internationally, assisting multinationals operating in Mexico with both domestic and international tax services. Clients appreciate the 'incredible strategic thinking' of Eugenio Grageda (international and local tax, private wealth & wealth, offshore tax compliance), who now shares leadership of the practice with Ricardo Ibarra (who is well versed in domestic and international tax matters as part of his broader corporate practice), following the October 2024 departure of former practice co-head Mario Barrera in Octobre 2024. The associate pool was strengthened in October 2023 by the addition of Alonso Pelayo from Creel, García-Cuéllar, Aiza y Enríquez, S.C.; intermediate Miguel Rosas is also a name to note. Former senior Catalina Mandujano left the firm in September 2024.

White & Case S.C. has a tax practice that ably supports its substantial offering in transactional matters across the region and globally, while also constituting a strong choice for tax disputes with the Mexican authority. Elizabeth González Gasca is well versed in corporate income tax and international tax treaties, as well as the creation of optimisation strategies. She co-leads the group with Carlos Martínez, who advises clients on international taxation and transfer pricing, and also undertakes tax litigation. Associate Yazmin Trejo 'stands out for having an accounting-legal background', and Patricia López Padilla provides further support on general taxation and litigation.

Ángel Escalante comes with strong client recommendation for his ‘business skills and extensive knowledge of tax matters‘, and heads the practice at CMS Woodhouse Lorente Ludlow, which absorbed his former firm Escalante & Asociados in October 2023. The team retains its inherent boutique-style focus and strength across matters relating to the full range of tax constultancy, strategy, disputes and audits, as well as handling international trade matters. Senior associates Angélica Cacheaux, Manuel Alejandro Ferrara Ibarra and Gabriel Rojas are all regularly involved in teams led by Escalante.

With a focus on the tax aspects of international trade, the offering at EC Rubio excels in the analysis and application of international tax developments, a key area in the Mexican market due to the countries numerous tax treaties with other jurisdictions. The firm’s offices in Ciudad Juárez and Mexico City are both key locations for the tax team. In Juárez Felipe Mendoza and Fernando Holguín are the senior contacts, while Arturo Bañuelos and Edmundo Hernández are the names to note in México City.

The 'solution-orientated, creative' tax team at Kavanagh Gorozpe is admired for its 'technical knowledge', it's broad practice demonstrating capability in both contentious and non-contentious matters. Its recent workload has included tax-related structuring advisory in relation to major acquisitions, VAT assessments, and appeals against decisions by the tax authority. Co-founding partner Paul Kavanagh leads the practice and draws on extensive experience in tax planning and consulting, both in domestic and cross-border matters. Summer 2023 saw two new additions at counsel-level, bolstering the depth of the practice offering: Miguel Ángel Alonso joined in June from SMPS Legal, with Luis Kanchi arriving in August from Acedo, Santamarina, S.C.

'With a great willingness to understand the particularities of their clients’ business', tax boutique Parás Asesores Fiscales, S.C. is a particularly popular destination for clients in the banking and insurance sectors. Tax structuring around capital markets transactions is a particular forte, as is commercial tax structuring more generally. Senior partner Jorge Covarrubias is a key contact for tax controversy, and Mariana Covarrubias has experience in tax disputes with cross-border components. Alejandro Guízar covers consultancy and litigation, and Antonio Gómez del Campo rounds out the partner-level team, acting in tax controversies and litigation.

Sainz Abogados fields a tax department with capabilities across both tax consulting and litigation, assisting domestic and foreign clients with tax elements of corporate restructuring, financing, and M&A, as well as acting for individuals on private wealth matters. Litigation is a strong focus, with practice head Ernesto Castañeda being a strong choice of counsel for the full range of tax controversy matters and dispute resolution. The team’s tax consulting strength lies largely in the experience of José Luis Rodriguez, who routinely assists with issues of wealth tax, transactions, public issuances, corporate restructuring and tax compliance. The associate team includes Roberto Martínez, whose practice centres on tax consulting; and Alejandro Diaz and Luisa Mora, both of who focus on tax litigation.

Contentious matters are the headline strength of Santamarina y Steta‘s tax practice, which regularly acts in litigation and challenges to assessments made by the tax authority. Among a client base that includes industry heavyweights in a number of fields, General Motors stands out, seeking the firm’s counsel on the full range of tax matters. A trio of lawyers oversee the tax group: experienced advisor Mariano Calderón, counsel Karina Robledo, and of counsel Agustín Gutiérrez, who has some 45 years’ experience in the sector.

Von Wobeser y Sierra, SC‘s tax department is especially well regarded for double-taxation issues and excels in challenging the Mexican tax authority on a variety of assessments. The aviation, construction and brewing sectors have all featured in the team’s recent work on tax assessment defence, while the practice continues to provide robust support to the firm’s transactional lawyers on M&A and financing. Tax controversy specialist Alejandro Torres draws on three decades of experience, including at tax-focused firms, and co-leads the department in conjunction with senior of counsel Fernando Moreno, a seasoned advisor to multinationals and domestic companies, and expert on double taxation; and counsel Luis Enrique Torres, who is particularly strong on tax litigation matters. August 2024 saw the team further strengthened with the hire of Eric Humberto Palacios – formerly at Ritch, Mueller y Nicolau, S.C. – as counsel. Associate Juan Manuel Moran is also noted.