Tax losses in Mexico will require higher due diligence standards

Performing a good due diligence is key to a successful M&A transaction

02/08/2018 Christian R Natera, NATERA, Mexico

2018: Mexico’s year of challenges on aviation related investme

Five years ago, Mexico became a geological focal point for international investment

22/05/2018 Carlos Sierra, Sierra, Mexico Miguel Ruelas, Sierra, Mexico

Criminal sanctions for cartel conduct in Mexico: The challenges of criminal prosecution

Mexico is now part of the countries where criminal prosecution for individuals involved in cartel activities2 is a reality

23/01/2018 Carlos Mena Labarthe, Creel García-Cuéllar Aiza y Enríquez, Mexico Sebastián Martínez Pastrana, Creel García-Cuéllar Aiza y Enríquez, Mexico

Current environment of transfer pricing controversy in Mexico

Transfer pricing has become a major tax topic in Mexico’s tax audits. Multinational companies (MNEs) are starting to view this issue not only as a mere compliance requirement but as a strategic risk assessment area within the Company’s tax division

19/07/2017 Yoshio Uehara, Chevez Ruiz Zamarripa, Mexico Tania Ruiz, Chevez Ruiz Zamarripa, Mexico

Mexico publishes final master file, local file, and CbC report rules

Mexico’s Tax Administration Service (SAT) on 12 April published on its website the final compliance rules regulating the contents and filing of the master file, local file, and country-by-country (CbC) report, as well as a report on the public consultation conducted by the Taxpayer’s Ombudsman...

17/07/2017 Simón Somohano, Deloitte, Mexico Arturo Vela, Deloitte, Mexico Kaidi Liu, Deloitte, US

Jurisdiction of Antitrust Authorities in Mexico, a follow-up: the case of AT&T’s acquisition of Time Warner (the second precedent)

In the 2016 edition of LMG Rising Stars 2016, we analysed the implications and reasoning set forth in the ruling issued by the Mexican Second Collegiate Circuit Court specialized in competition, broadcasting and telecommunications matters (the “Circuit Court”) in the context of the Nokia /...

03/07/2017 Luis Gerardo García Santos Coy, Creel García-Cuéllar Aiza y Enríquez, Mexico Jorge Kargl Pavia, Creel García-Cuéllar Aiza y Enríquez, Mexico Mauricio Serralde Rodríguez, Creel García-Cuéllar Aiza y Enríquez, Mexico

Refreshment of the Mexican patent system at risk if TPP dies

The existing Mexican patent legal framework was enacted in the early 1990’s mainly as response to Mexico entering into the North American Free Trade Agreement (NAFTA) and TRIPS

29/03/2017 Victor Garrido, Dumont, Mexico

Mexico: International trade developments 2015 – 2016 and beyond

For the past twenty or so years, Mexico has been active in the international trade arena

24/01/2017 Horacio A López-Portillo, Vázquez Tercero y Zepeda, Mexico

Reconsidering the figure of FICAP as a vehicle for private equity investments in Mexico

In view of the current macroeconomic conditions worldwide (specifically the uncertainty in certain economic regions such as Europe and Asia) it is possible to imagine that international investors might turn their interest to a country like Mexico, as one of the most stable developing countries in...

04/08/2016 Manuel E Tron, SMPS Legal, Mexico Federico Scheffler, SMPS Legal, Mexico

Finally, a Trademark opposition system for Mexico

On June 1, 2016, the bill implementing the opposition system in Mexico was published in the Official Gazette

23/06/2016 Juan Carlos Hernandez Campos, Basham Ringe y Correa, Mexico

The TPP and Patent Rights in Mexico

Karla Islas from Dumont, Bergman Bider, S.C., briefly explore the possible impact of the Trans-Pacific Partnership Agreement dispositions in the patent industry in Mexico.

23/06/2016 Karla Islas Ortega, Herrero & Asociados, Spain

Jurisdiction of Antitrust Authorities in Mexico: The case of the Nokia / Alcatel-Lucent merger

In Mexico (as in other jurisdictions), certain transactions require approval on behalf of the antitrust authorities prior to their execution. In this regard, the analysis of a concentration is carried out by either of two different authorities: the Federal Institute of Telecommunications (“IFT”),...

23/06/2016 Luis Gerardo García Santos Coy, Creel García-Cuéllar Aiza y Enríquez, Mexico Jorge Kargl Pavia, Creel García-Cuéllar Aiza y Enríquez, Mexico Mauricio Serralde Rodríguez, Creel García-Cuéllar Aiza y Enríquez, Mexico

The New Era of the Mexican Antitrust Legal System

It does not matter the size or line of business of your company, the new antitrust system is something you should take into consideration when doing business in Mexico.

Background

On December 2, 2012 the "Pacto for México" (political agreement among the three main political forces) to achieve the...

11/02/2016 Luis Alberto Aziz Checa, SAI Consultores, Mexico Ismael Henestrosa, Aziz & Kaye, Mexico

Mexico implements country-by-country report and provides exemption from thin capitalization rules

Mexico's president on 8 September sent to Congress an economic package that includes proposed amendments to the Income Tax Law (ITL) and the Federal Fiscal Code (FFC) with transfer pricing implications. According to the legislation's explanatory memorandum, the goal is to incorporate the BEPS agenda...

30/09/2015 Simón Somohano, Deloitte, Mexico Jorge Mesta Espinosa, Deloitte, Mexico

Q&A with Karla Islas

What are the most valuable features of your firm's career development programme and how does it help you in your professional growth?

Over the last years Dumont has taken into account the importance of offering comprehensive training and career development programs, since every professional that may...

24/06/2015 Karla Islas Ortega, Herrero & Asociados, Spain

Recent developments in the Mexican oil and gas sector

Background

The energy sector in Mexico has been completely overhauled since the Constitutional energy reform of December 2013, subsequently with the new implementing legislation enacted in mid-2014, the new regulations issued in October and November 2014 and the implementing guidelines and...

14/04/2015 Nicolás Borda Barrero, Haynes and Boone, Mexico Rodrigo Vazquez del Mercado, Greenberg Traurig, Mexico

Energy reform in Mexico

By the time the reader is reading this article, the so called impossible energy reform will have been approved by the Mexican congress.

This is a historical moment, since in most of the 20th century and what has passed of the 21st Century, the Mexican energy sector has been ruled by two government...

01/09/2014 Roberto Hernández-García, Comad, Mexico

Mexico tax authorities extend restructuring period for maquiladoras

Mexico's Tax Administration Service published revised administrative rules on 4 July 2014 that extend the period for maquiladoras to restructure their operations to meet the requirement that all of their income from productive activities be derived exclusively from maquiladora operations. The rules...

01/09/2014 Eduardo Barron, Deloitte, Mexico Gonzalo Gomez, Deloitte, Mexico Hector Vega, Deloitte, Mexico

Fiscal reform and transfer pricing – An opportunity for Mexico

Why is fiscal reform needed in Mexico?

To date, tax reforms have paid off and allowed Mexico to achieve an enviable level of macroeconomic and financial stability. However, according to the OECD, Mexico's public finances are facing increasing pressure from higher pensions, social expenditures,...

01/09/2013 Simon Somohano, Deloitte, Mexico

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Expert	Firm	Practice area
Acedo M, Andrés	Acedo Santamarina	Telecoms
Adame, Victor	Goodrich Riquelme y Asociados	Labour and Employment
Adames, Victor M	Becerril Coca & Becerril	Rising stars
Agraz Sánchez, Alberto	García Alcocer	Litigation
Aiza H, Carlos	Creel García-Cuéllar Aiza y Enríquez	Banking, Capital Markets, Structured Finance and Securitisation
Alegre, Javier	Alegre, Calderón y Márquez Abogados	Aviation
Alegría, Abraham	Alegría Martínez & Fernández Wong, S.C.	Trade Marks
Alvare Avila, Gabriela	Curtis Mallet-Prevost Colt & Mosle	Commercial Arbitration, Women in Business Law
Amaro, Juan Carlos	Becerril Coca & Becerril	Trade Marks
Arias Garrido, Pedro	Arias Meurinne y Rodriguez	Tax
Arista, Arturo	Garza Tello & Asociados	Insurance and Reinsurance
Arochi, Roberto	Arochi & Lindner	Trade Marks
Arreola, Javier	Nader Hayaux & Goebel	Aviation
Athié Cervantes, Adolfo	Basham Ringe y Correa	Trade Marks
Azar Manzur, Cecilia	Galicia Abogados	Commercial Arbitration
Aziz Checa, Luis Alberto	Aziz & Kaye	Competition and Antitrust
Barrera, Alejandro	Basham Ringe y Correa	Tax
Barron, Eduardo	Deloitte	Tax
Becerril, Juan Carlos	Élan Zaak	Transfer Pricing
Belaunzarán Martínez, Antonio	Olivares	Trade Marks
Bello Hernández, Carlos A	Bello Gallardo Bonequi y García	Telecoms
Berdeja Prieto, Teofilo G	Berdeja Abogados	Banking
Bitar, Elias Adam	EY	Rising stars
Borda, Nicolás	Haynes and Boone	Energy and Natural Resources
Bravo Fortoul, Mauricio	Turanzas Bravo & Ambrosi	Tax
Brito Anderson, Rafael M	Brito Anderson Abogados	Competition and Antitrust
Brown de Vejar, Kate	Curtis Mallet-Prevost Colt & Mosle	Commercial Arbitration
Brown de Véjar, Kate	Curtis Mallet-Prevost Colt & Mosle	Women in Business Law
Calatayud Vázquez, Adolfo Enrique	PwC	Transfer Pricing
Camarena Cardona, Fernando	Foley Gardere Arena	Tax
Campero, Oscar	Chévez Ruíz Zamarripa y Cía	Transfer Pricing
Campillo, Carlos	Alegre, Calderón y Márquez Abogados	Aviation
Campos Martínez, José Eduardo	Deloitte	Transfer Pricing
Cannizzo Consiglio, Roberto	Cannizzo Ortíz y Asociados	Real Estate
Carbajo, Luis C	Baker McKenzie	Tax
Cárdenas, David	Deloitte	Transfer Pricing
Castañeda, Gabriel	Castañeda y Asociados	Competition and Antitrust
Castellón, Jorge E	PwC	Transfer Pricing
Cervantes Trejo, Jorge	González Calvillo SC	Project Finance
Chagoya, Héctor	Becerril Coca & Becerril	Patents
Chávez Goyeneche, Alfredo	González Calvillo SC	Real Estate
Collada, Laura	Dumont	Patents, Trade Marks, Women in Business Law
Conesa Labastida, Rodrigo	Ritch Mueller	Mergers and Acquisitions, Real Estate, Structured Finance and Securitisation
Corta Fernández, Vicente	White & Case	Banking, Project Finance
Cortina Velarde, Francisco J	Chévez Ruíz Zamarripa y Cía	International Trade
Cortina, Xavier	Quijano Cortina y de la Torre	Litigation
Covarrubias Bravo, Jorge	Despacho Parás	Tax
Creel C, Carlos	Creel Abogados	Banking
Curiel-García, Moisés	Baker McKenzie	Transfer Pricing
David García, Eduardo	EC Legal Rubio Villegas	International Trade
de Haro González, Jorge	Martínez Algaba de Haro y Curiel	Litigation
De La Sierra, Carlos Pérez	Calderón & De La Sierra	Patents
de la Vega Gómez, Oscar	Littler De la Vega y Conde	Labour and Employment
de Landa, Aldo	Arochi & Lindner	Trade Marks
de Maria y Campos Segura, Carlos	Galicia Abogados	Energy and Natural Resources
de María y Campos Segura, Carlos	Galicia Abogados	Project Finance
De Ovando, Fernando	Jones Day	Banking, Capital Markets
De Presno Arizpe, Jorge G	Basham Ringe y Correa	Labour and Employment
de Uriarte Flores, Horacio M	Mijares Angoitia Cortés y Fuentes	Banking, Energy and Natural Resources, Project Finance
del Castillo E, Fernando	Santamarina y Steta	Commercial Arbitration
Díaz Mirón Alvarez, Luis M	Bufete Díaz Mirón	Labour and Employment
Díaz Morales, Alejandro	Mijares Angoitia Cortés y Fuentes	Rising stars
Díaz-Barreiro, Iván	PwC	Transfer Pricing
Elizondo, León Ricardo	Legal & Economic AvantGarde SC	Competition and Antitrust
Eljure, María Teresa	Arochi & Lindner	Trade Marks, Women in Business Law
Enriquez D, Jean Michel	Creel García-Cuéllar Aiza y Enríquez	Banking, Capital Markets, Mergers and Acquisitions
Enríquez, David	Goodrich Riquelme y Asociados	Energy and Natural Resources, Shipping
Enríquez, Raymundo E	Baker McKenzie	International Trade
Eraña, Fernando	SOLCARGO	Private Equity
Escoto, Mauricio	Panamericana de Patentes y Marcas	Trade Marks
Estavillo C, Fernando	Miranda & Estavillo	Commercial Arbitration
Fernández Cueto G, Francisco	Galicia Abogados	Energy and Natural Resources, Project Finance
Fletes, Francisco Fernandez G	Colin Vega Abogados	Insurance and Reinsurance
Fonseca, Salvador	Holland & Knight	Commercial Arbitration
Franck, Antonio	Jones Day	Banking, Restructuring and Insolvency
Fuentes-Ostos, Francisco	Mijares Angoitia Cortés y Fuentes	Banking
Galguera, Luis Sanchez	Deloitte	Tax
Galicia R, Manuel	Galicia Abogados	Banking, Mergers and Acquisitions
Gallástegui Armella, Eduardo J	DLA Piper Gallástegui y Lozano	Telecoms
García Alcocer, José Antonio	García Alcocer	Litigation
García Luque, José Antonio	García Alcocer	Litigation
García Luque, Santiago	García Alcocer	Litigation
García Santos Coy, Luis Gerardo	Creel García-Cuéllar Aiza y Enríquez	Competition and Antitrust, Rising stars
Garrido, Victor	Dumont	Patents
Garza, Enrique	Garza Tello & Asociados	Shipping
Gómez Violante, Mauricio	Gómez Violante y Velázquez Elizarrarás	International Trade
Gomez, Gonzalo	Deloitte	Tax
Gómez, Luciano Pérez	Nader Hayaux & Goebel	Rising stars
Gómez-Orta, Roxana	Baker McKenzie	Tax
González de Castilla Jr, Emilio	González de Castilla y Ávila	Commercial Arbitration, Litigation
González de Cossío, Francisco	González de Cossío Abogados	Commercial Arbitration
González Luna, Ramiro	DLA Piper	Tax
González Nieves, Luis Fernando	SOLCARGO	Private Equity
González Orta, Ricardo	Deloitte	Tax, Transfer Pricing
González-Béndiksen, Jaime	Béndiksen, Enríquez, Salazar, Santoyo & Yanar	Tax
Gorches G, Esteban C	Müggenburg Gorches y Peñalosa	Litigation
Goyeneche, Javier	Deloitte	Tax
Graham, Luis Enrique	Hogan Lovells	Commercial Arbitration
Guerra González, Jaime R	Guerra González y Asociados	Restructuring and Insolvency
Guerrero Rodríguez, Luis Omar	Hogan Lovells	Commercial Arbitration, Competition and Antitrust
Haddad, Mercedes	Creel García-Cuéllar Aiza y Enríquez	Rising stars
Hagewisch Diaz Infante, Fernando	Hegewisch	Litigation
Hayaux Du Tilly, Yves	Nader Hayaux & Goebel	Insurance and Reinsurance
Heather, Thomas S	Ritch Mueller	Banking, Restructuring and Insolvency
Henestrosa, Ismael	Aziz & Kaye	Competition and Antitrust
Heredia Montejano, Jaime	KPMG	Transfer Pricing
Hernandez Campos, Juan Carlos	Basham Ringe y Correa	Rising stars
Hernandez Estrada, Ricardo	Castañeda y Asociados	Competition and Antitrust
Hernández R, León R	Hernández Zamanillo Peña y Asociados	Shipping
Hernández-García, Roberto	Comad	Best of the Best, Construction
Hernández-Ojeda Alvírez, Hugo	Hogan Lovells	Labour and Employment
Herrerías Franco, Bernardo	Hogan Lovells	Trade Marks
Holguín, Fernando	EC Legal Rubio Villegas	International Trade
Huerta Bleck, Alberto	Calderón & De La Sierra	Trade Marks
Huerta, Álvaro	Avah Legal	Trade Marks
Huet, Rosario	Ramírez Gutiérrez-Azpe Rodríguez-Rivero y Hurtado	Tax, Women in Business Law
Hurtado Badiola, David	Jáuregui y Del Valle	Best of the Best, International Trade
Hurtado de Mendoza, Mauricio	PwC	Transfer Pricing
Ibarra Fernández, Adriana	Baker McKenzie	International Trade, Women in Business Law
Jiménez, Jorge	Dentons López Velarde	Energy and Natural Resources
Katz, Hernán Facundo	Deloitte	Transfer Pricing
Kleinberg Druker, Eduardo	Basham Ringe y Correa	Trade Marks
Kuri Breña, Daniel	Kuri Breña Sánchez Ugarte y Aznar	Structured Finance and Securitisation
Labarthe, Carlos Mena	Creel García-Cuéllar Aiza y Enríquez	Competition and Antitrust
Laborde, Yves Hayaux-Du-Tilly	Nader Hayaux & Goebel	Insurance and Reinsurance
Langarica O'Hea, Lorenza	Mijares Angoitia Cortés y Fuentes	Real Estate
Larroque, Jose (Pepe) M	Baker McKenzie	Real Estate
Ledesma Uribe, Bernardo Carlos	Ledesma & Rodríguez Rivero	Competition and Antitrust
Legarreta Cantú, Luis J	Legarreta y Asociados	Trade Marks
Legorreta, Sergio	Baker McKenzie	Telecoms
León Santacruz, Ricardo	Sánchez Devanny	Tax
Limón, Manuel	Baker McKenzie	Labour and Employment
Linares-García, Carlos A	Baker McKenzie	Transfer Pricing
Linder, Hedwig (Heidi)	Arochi & Lindner	Patents, Trade Marks
Lindner, Heidi	Arochi & Lindner	Patents, Trade Marks, Women in Business Law
Liñero Colorado, Luis Manuel	Deloitte	Tax
Lippert H, Christian	Galicia Abogados	Competition and Antitrust
Loperena Ruiz, Carlos	Loperena Lerch y Martín del Campo	Litigation
Loperena, Carlos	Loperena Lerch y Martín del Campo	Commercial Arbitration
López-Portillo, Horacio A	Vázquez Tercero y Zepeda	International Trade
López-Velarde, Rogelio	Dentons López Velarde	Best of the Best, Energy and Natural Resources, Project Finance
Lozano Alarcón, Gerardo	DLA Piper Gallástegui y Lozano	Commercial Arbitration
Luna Fandiño, Alejandro	Olivares	Patents
Machorro, Juan Carlos	Santamarina y Steta	Aviation
Macías Villarreal, Juan Gabriel	PwC	Transfer Pricing
Magallanes, Adrián	Von Wobeser & Sierra	Commercial Arbitration
Maldonado-Yáñez, Ricardo	Mijares Angoitia Cortés y Fuentes	Capital Markets, Corporate Governance, Mergers and Acquisitions
Martínez Maldonado, Gilberto	Iberbrand	Trade Marks
Martínez Pastrana, Sebastián	Creel García-Cuéllar Aiza y Enríquez	Competition and Antitrust
Medina Reza, Javiera	Baker McKenzie	Labour and Employment
Mendoza, Ricardo Calderón	Ritch Mueller	Rising stars
Mendoza-Vidal, Felipe	EC Legal Rubio Villegas	International Trade
Mesta Espinosa, Jorge	Deloitte	Transfer Pricing
Michaus Romero, Martín	Basham Ringe y Correa	Patents
Michaus-Romero, Martin	Basham Ringe y Correa	Trade Marks
Mier y Concha, Jorge	Arochi & Lindner	Patents
Mijares Ortega, Pablo	Mijares Angoitia Cortés y Fuentes	Private Equity
Milewska, Marta	PwC	Rising stars
Morales, Miguel	Deloitte	Transfer Pricing
Moreno Treviño, Luis F	Holland & Knight	Real Estate
Mueller Gastell, Thomas	Ritch Mueller	Energy and Natural Resources
Mueller-Gastell, Thomas	Ritch Mueller	Banking, Project Finance
Muñoz Ramón, Roberto	Marván y Muñoz Abogados SC	Labour and Employment
Nader S, Michell	Nader Hayaux & Goebel	Banking, Real Estate
Narváez-Hasfura, Jorge S	Baker McKenzie	Tax
Natera, Christian R	NATERA	Tax, Transfer Pricing
Natividad Sánchez, Tomás Héctor	Natividad Abogados	Labour and Employment
Nicolau Gutierrez, Luis A	Ritch Mueller	Banking, Capital Markets, Mergers and Acquisitions
Nieto, Gerardo	Basham Ringe y Correa	Tax
Obregón Rojo, Carlos F	Ritch Mueller	Mergers and Acquisitions
Ocampo, Aldo	Ocampo 1890	Insurance and Reinsurance
Ojeda Cárdenas, Lucía	SAI Law & Economics	Competition and Antitrust
Ojeda Cárdenas, Lucía	SAI	Women in Business Law
Olivares Jr, Sergio L	Olivares	Trade Marks
Olivo Villa, Octavio	Ritch Mueller	Aviation
Orrantia Dworak, Fernando	Greenberg Traurig	Real Estate
Ortega, Elsa	Ortega y Gómez Ruano	Commercial Arbitration, Women in Business Law
Ortiz Gómez, Gabriel	Ortiz Abogados Tributarios	Tax
Ortiz Hidalgo, Luis	Ortiz Hernández y Orendain	Tax
Oscós Coria, Dario	Oscós Abogados	Restructuring and Insolvency
Ostos, Francisco Fuentes	Mijares Angoitia Cortés y Fuentes	Mergers and Acquisitions
Partida Poblador, Juan Carlos	EC Legal Rubio Villegas	Best of the Best, International Trade
Pavia, Jorge Kargl	Creel García-Cuéllar Aiza y Enríquez	Rising stars
Peniche Beguerisse, Francisco J	Creel García-Cuéllar Aiza y Enríquez	Labour and Employment
Perdomo Jiménez, Arturo	Galicia Abogados	Project Finance
Peredo Rivera, Amílcar	Basham Ringe y Correa	Competition and Antitrust
Pérez De La Sierra, Carlos	Calderón & De La Sierra	Trade Marks
Pérez Pérez, Eugenio	Uhthoff Gómez Vega & Uhthoff	Patents
Pérez Zea, José Pablo	Santamarina y Steta	Trade Marks
Pereznieto Del Prado, Leonel	Creel García-Cuéllar Aiza y Enríquez	Insurance and Reinsurance
Pinedo, J Walter	JW Pinedo y Asociados	Shipping
Puente Tostado, David Eugenio	Sánchez Devanny	Labour and Employment
Quijano Baz, Javier	Quijano Cortina y de la Torre	Litigation
Quiñones, M Teresa	KPMG	Women in Business Law
Quiñones, Teresa	KPMG	Transfer Pricing
Ramirez Figueroa, Enrique	EY	Tax
Ramírez-Ortiz, Turenna	Sánchez Devanny	International Trade
Ramírez-Ortiz, Turenna	Sánchez Devanny	Women in Business Law
Ramos Miranda, Carlos	Hogan Lovells	Insurance and Reinsurance
Ramos, Ariel	Mayer Brown	Energy and Natural Resources, Project Finance
Ramos, César	Calderón & De La Sierra	Patents
Ramos-Miranda, Carlos	Hogan Lovells	Energy and Natural Resources
Rangel, Alfredo	Noriega & Escobedo	Patents
Rangel, Alfredo	Noriega & Escobedo	Trade Marks
Rangel-Ortiz, Horacio	Rangel y Rangel	Patents
Raz Guzmán, José	Greenberg Traurig	Banking, Capital Markets, Structured Finance and Securitisation
Rendón, Ricardo	Chévez Ruíz Zamarripa y Cía	Transfer Pricing
Revilla, Eduardo	Deloitte	Tax
Reyes, Héctor	Baker McKenzie	Tax
Ríos Ferre, Ricardo	Ríos Ferrer Guillén-LLarena Treviño y Rivera	Telecoms
Robles Miaja, Rafael	Robles Miaja Abogados	Banking, Best of the Best, Capital Markets, Corporate Governance, Mergers and Acquisitions, Structured Finance and Securitisation, Telecoms
Rodríguez Galán, Claudio	Thompson & Knight	Energy and Natural Resources
Rodríguez Rivero, Luis Manuel	Ledesma & Rodríguez Rivero	Competition and Antitrust
Roel, Eric	César Roel Abogados	Labour and Employment
Roel, Jorge Enrique	Roel Abogados	Labour and Employment
Romero, José Antonio	AvaLerroux	Patents
Ruelas, Miguel	Sierra	Aviation
Ruiz Morena, Ivàn	RM Abogados	Telecoms
Ruiz, Tania	Chevez Ruiz Zamarripa	Transfer Pricing
Saavedra O, Alberto	Santamarina y Steta	Capital Markets
Sainz Orantes, Alejandro	Cervantes Sainz	Restructuring and Insolvency
Sáinz Orantes, Manuel	Chévez Ruíz Zamarripa y Cía	Tax
Salcedo Perez, Jesús	Bufete Ocampo Salcedo Alvarez del Castillo y Ocampo	Insurance and Reinsurance
Sánchez, Chao Guillermo	Chévez Ruíz Zamarripa y Cía	International Trade
Sánchez-Mejorada Velasco, Rodrigo	Sánchez-Mejorada Velasco y Ribé	Energy and Natural Resources
Santacruz González, Federico	Ritch Mueller	Aviation
Santos, Luis	Santos y Rios	Competition and Antitrust
Scheffler, Federico	SMPS Legal	Tax
Schmidt, Luis C	Olivares	Trade Marks
Sepúlveda Yturbe, Santiago	Creel García-Cuéllar Aiza y Enríquez	Energy and Natural Resources
Sepulveda, Eugenio	Galicia Abogados	Restructuring and Insolvency
Serralde Rodríguez, Mauricio	Creel García-Cuéllar Aiza y Enríquez	Rising stars
Serralde Rodríguez, Mauricio	Creel García-Cuéllar Aiza y Enríquez	Rising stars
Sicilia, Raúl Angel	PwC	Transfer Pricing
Sierra, Carlos	Sierra	Aviation, Best of the Best
Sierra, Diego	Von Wobeser & Sierra	Rising stars
Siqueiros T, Eduardo	Hogan Lovells	Commercial Arbitration
Solano, Manuel F	EY	Tax
Somohano, Simón	Deloitte	Transfer Pricing
Soni, Mariano	Bufete Soní	Patents
Soní, Mariano	Bufete Soní	Trade Marks
Soria, Gerardo	Soria Abogados	Telecoms
Suárez David, Ricardo	Grant Thornton	Transfer Pricing
Tiburcio, Francisco J	Basham Ringe y Correa	White Collar Crime
Torres Rivero, Alejandro J	Chévez Ruíz Zamarripa y Cía	Tax
Tsuru, Kiyoshi I	TMI Tsuru Morales Isla Abogados	Patents, Trade Marks
Turanzas Díaz, Angel J	Turanzas Bravo & Ambrosi	Tax
Uehara, Yoshio	Chevez Ruiz Zamarripa	Transfer Pricing
Uhthoff-Orive, Javier	Uhthoff Gómez Vega & Uhthoff	Best of the Best, Patents
Ulloa, Claudio	Basham Ringe y Correa	Rising stars
Uruchurtu, Gustavo A	Uruchurtu y Asociados	International Trade
Vadillo, Björn Basilio	Vadillo & Co	Patents
Valdés-Abascal, Rafael	Valdes Abascal Abogados SC	Competition and Antitrust
Valdez, Amanda	Dentons López Velarde	Energy and Natural Resources, Project Finance, Women in Business Law
Vargas Ateca, Gonzalo	González Calvillo SC	Real Estate
Vázquez Benites, Adrián	Vázquez Tercero y Zepeda	Best of the Best, International Trade
Vega, Hector	Deloitte	Tax
Vela, Arturo	Deloitte	Transfer Pricing
Velasco A, Pedro	Santamarina y Steta	Labour and Employment
Velasco P, Pedro	Creel García-Cuéllar Aiza y Enríquez	Banking
Velázquez Elizarrarás, Miguel Angel	Gómez Violante y Velázquez Elizarrarás	International Trade
Velázquez G L, Agustín	Avah Legal	Trade Marks
Venegas, Marco Tulio	Von Wobeser & Sierra	Commercial Arbitration
Villamar- Ramos, Rafael	Sánchez DeVanny Esseverri SC	Real Estate
Visoso L, José	Galicia Abogados	Banking, Project Finance
von Wobeser, Claus	Von Wobeser & Sierra	Best of the Best, Commercial Arbitration, Litigation
Woodhouse Saavedra, Derek	CMS Woodhouse Lorente Ludlow	Project Finance
Wöss, Herfried	Wöss & Partners	Commercial Arbitration, International Trade
Yllanes Martínez, Fernando	Bufete Yllanes Ramos	Labour and Employment
Zamora Etcharren, Rodrigo	Galicia Abogados	Commercial Arbitration, Litigation
Zapata, Eduardo Medina	Jáuregui y Del Valle	Tax
Zenteno, Gil Alonso	Basham Ringe y Correa	Tax
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