David Cárdenas, Deloitte Mexico, is an economist and transfer pricing partner in the Mexico City office.
For more than 15 years, he has participated in engagements involving various tax controversy situations, negotiation and implementation support for advance pricing agreements and competent authority procedures with the tax authorities, design of inter-company pricing methodologies, valuation of businesses and intangible property transferred in inter-company transactions and preparation of transfer pricing documentation.
David has managed many inter-company pricing projects for some of the largest Mexican multinational companies and their foreign subsidiaries in a wide range of industries, including transportation, energy, telecommunications, agriculture, food and beverages, automotive, pharmaceuticals, real estate, and financial services.
David has coordinated global transfer pricing documentation engagements with his colleagues from Deloitte's global network and has been in charge of coordinating the transfer pricing documentation for foreign subsidiaries of US multinational companies in Latin America and the Caribbean region.
David leads Deloitte Mexico's life sciences and healthcare tax and legal services practice. He is a co-leader of the energy and resources sector in the tax practice, and an active contributor to the firm's technology, media, and telecommunications and automotive sectors.
He is the co-author of a pair of articles entitled "Mexico's new transfer pricing reporting obligations will result in increased audit activity" in Tax Management International Journal (2009) and "Mexico's transfer pricing update – A rapidly changing post BEPS environment" in International Tax Review Latin America 13th Edition (2016).
David earned a bachelor's degree in economics from the Instituto Tecnológico Autónomo de Mexico (ITAM).