Dr. Carlos Linares Garcia is a tax partner in Mexico and the head of Baker McKenzie's Latin America Transfer Pricing practice. He is knowledgeable in the fields of transfer pricing, financial valuation and international taxation. His professional experience includes over 20 years in consulting and three years in the public sector. From 1993 to 1995, Dr. Linares was a deputy director with the International Tax Department of the Mexican Ministry of Finance in Mexico City. From 1996 to 1999, he was an associate economist at Houston-based Baker & Associates Energy Consultants and from 2000 and 2004, he was a senior manager and a partner in the energy economics and transfer pricing group at a big-four firm in Houston and Monterrey. For his research in economics and public finance, Dr. Linares received the Banamex Economics Award in 2000, as well as the Inter-American Social Security Award in 2002. He has lectured at various institutions such as the International Bureau of Fiscal Documentation, Rice University, Instituto Colombiano de Derecho Tributario, ITAM, Universidad Autónoma de Nuevo León and the Tecnológico de Monterrey.
Dr. Linares specializes in transfer pricing design and implementation with a focus on the manufacturing, oil & gas, and high tech industries. He has over 20 years of experience in coordinating tax and transfer pricing compliance, planning, and dispute resolution projects for multinational companies doing business across Latin America. He also coordinate projects in areas such as financial valuation, energy economics, antitrust and unfair foreign trade practices. He has assisted multinational companies in complex dispute resolution cases involving alternative mechanisms and Advance Pricing Agreements ("APA"), including the first APA ever signed by the Colombian government and numerous APAs for inbound manufacturing companies in Mexico.
Dr. Linares received his degree in Economics summa cum laude from Universidad Autonoma de Nuevo Leon in 1993 and his Masters and Ph.D. degrees in Economics from Rice University in 2000, specializing in public finance and tax policy. Also, he obtained a Diploma in International Taxation from Harvard University and a Diploma in Energy Law from Universidad de Monterrey. He is an active member the International Fiscal Association (Transfer Pricing Committee), the Institutio Mexicano de Ejecutivos de Finanzas, the Asociacion Nacional de Especialistas Fiscales, and Vice-President of the Colegio de Economistas de Nuevo Leon.