Partner at Chevez, Ruiz, Zamarripa y Cia., S.C. Certified tax specialist focused on high-level tax and transfer pricing advisory and consulting. Has been engaged as advisor of multinational groups in several tax and transfer pricing controversies which involve deductibility issues related with unique and valuable contributions such as advertising and promotion expenses, intercompany transactions and arm's length determination, supply chain restructuring, among others. He has also been engaged as advisor in alternative dispute resolutions such as mutual agreement procedures between the Mexican tax authorities and foreign competent authority, as well as within the Acuerdo Conclusivo procedures.
For more than 19 years of experience, he has been engaged in diverse kind of projects with cross border transactions or involving mergers and acquisitions which require advisory and/or compliance on transfer pricing for tax, banking or pension fund purposes, financial valuations of equity and intangibles, as well as economist expert in anti-dumping controversies.
He also advises multinational groups in connection with contemporaneous transfer pricing documentation, including master file and country by country report as established by the OECD and already required in Mexican tax legislation.
He is an active member of the International Fiscal Association (IFA) and former chair of the transfer pricing committee of IFA Mexican Branch. He also participates in the transfer pricing committee of the Mexican College of Public Accountants (Colegio de Contadores Publicos de Mexico).
He has been a speaker in diverse tax and transfer pricing forums and seminars, including the annual seminar at IFA Mexican Branch, annual transfer pricing conference at University of San Diego, Mexican College of Public Accountants, among others. He was panellist regarding Actions 10 and 13 of the BEPS initiative at the IFA Latin- America Congress held in Lima, Peru. For 2019, he is the chair panellist of the Seminar BEPS actions 8,9 and 10 to be held at the IFA Latin- America Congress to be held in Panamá City, Panamá.
Master degree in Finance from Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM), Campus Santa Fe, and Bachelor degree in Economics from Instituto Tecnológico Autónomo de México (ITAM). He has collaborated in several publications such as Guide to International Transfer Pricing. Law, tax planning and compliance strategies published by Wolters Kluwer; Coordinator and co-author of the book "Temas selectos de precios de transferencia" published by Editorial Themis; Transfer Pricing and Customs Valuation by the International Bureau of Fiscal Documentation (IBFD).