Mexico
International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2024

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Mexico

Fernando Lorenzo Salazar

lorenzo-salazar-fernando.jpg

Partner

PricewaterhouseCoopers, S.C.

Mexico

+52 55 52 63 58 79

Languages: English

Bar admissions: Barra Mexicana de Abogados, A.C. Colegio de Contadores Públicos de México, A.C. International Fiscal Association, IFA member of the studies committee

Biography

Fernando is a legal partner of the Tax Controversy Practice. He has more than 25 years of experience in national and international taxes for private and public companies.

As part of his responsibilities as the head of Intl area of SAT he negotiated several mutual agreements.

Recent matter highlights

  • Negotiated with tax authorities a controversy on transfer pricing derived from an audit with a positive outcome (reducing more than $100 million).

  • Appointed as competent authority on behalf from Mexico to solve mutual agreement processes (MAPS).

  • Successfully solved a VAT refund before the Mexican tax authorities.

Practice areas

Transactions, Financial services, Dispute resolution, MAPs/ADRs, International tax advisory, Transfer pricing

Sector specialisations

Automotive, Banking, Consumer goods and services, Investment management

Association memberships

Barra Mexicana de Abogados, A.C.

Colegio de Contadores Públicos de México, A.C.

International Fiscal Association, IFA member of the studies committee

Academic qualifications

LLB at Escuela Libre de Derecho (top-three law school in Mexico)

LLM at Warwick University in the UK, in international economic law

International tax studies at Duke University jointly with ITAM

pwc-110.jpg

Sergio Luis Pérez Cruz

perez-cruz-sergio-luis.jpg

Partner

PwC Mexico

Monterrey

+52 (81) 88 81 41 41

sergio.perez.cruz@pwc.com

www.pwc.com/mx/es.html

Languages: Spanish, English, French

Biography

Sergio Pérez is a tax controversy Partner in PwC Mexico with vast experience in transfer pricing, international taxation and dispute resolution. He joined PwC in 2014 but before that he served as Mexico´s Competent Authority for Transfer Pricing, led the APA-MAP federal programme and was the Mexican delegate at the OECD working groups in Paris.

Recent matter highlights

As a former Mexican tax officer, Pérez has relied on his experience to successfully lead tax review challenges for large multinationals and also served as an advisor in settlements and expert witness trials. He is usually invited to discuss on his experience in large cases.

Practice areas

Audit support, Dispute resolution, MAPs/ADRs, Tax consulting, International tax advisory, Transfer pricing, Audit settlements and mediation

Sector specialisations

Automotive, Consumer goods and services, Food and beverage, Industrials, Pharma and life sciences

Association memberships

Member of the International Fiscal Association, he was one of the founders of the Transfer Pricing Committee and led it recently.

Member of IFA Mexico Executive Committee

pwc-110.jpg

Karina Perez Delgadillo

perez-delgadillo-karina.jpg

Partner

PwC

Mexico City

+52 55 52635734

karina.perez.delgadillo@pwc.com

Languages: Spanish, English, French

Biography

Karina is a Partner at PwC Mexico with more than 27 years of experience providing advice on international tax issues and successfully solving complex international controversies arising in different industries. She worked for 19 years at the Mexican Treasury and the Tax Administration Service in international and large taxpayers matters.

Recent matter highlights

Karina is well known for solving complex local and international tax issues by providing innovative solutions and recommendations based on her experiences as former treaty negotiator, treaty competent authority and Legal Counsel for the Large Taxpayers. She brings value to her clients by leveraging her knowledge on internal policies, processes and regulations, as well as her relationships with the tax authorities and other stakeholders. She has also contributed in tax policy matters.

Practice areas

Audit defence, Audit support, Dispute resolution, MAPs/ADRs, Controversy management, Policy issues, tax consulting and all matters before the tax administration.

Sector specialisations

Automotive, Banking, Construction and materials, Consumer goods and services, Energy, Financial services, Food and beverage, Government and public policy, Industrials, Insurance, Investment management, Media, Mining, Oil and gas, Pharma and life sciences, Real estate, Shipping, Tech and telecoms, Transport

Association memberships

Member of IFA Mexico

Academic qualifications

She has a law degree at the Escuela Libre de Derecho

pwc-110.jpg

Mauricio Ambrosi Herrera

Turanzas Bravo & Ambrosi

Alejandro Barrera Fernández

Basham Ringe y Correa

Mario Barrera Vázquez

Thompson & Knight

Jorge Cabello Alcérreca

Turanzas Bravo & Ambrosi

Adolfo Calatayud

PwC

Mariano Calderón

Santamarina y Steta

Alejandro Calderón Aguilera

Calderón González & Asociados

Luis Carbajo

Baker McKenzie

César Gerardo Castañeda Guerrero

Kroy Abogados

Ulises Castilla Flores

Baker McKenzie

César Gregorio de la Parra Bello

Chevez Ruiz Zamarripa

Martha Dorantes

Deloitte

Jaime Espinosa de los Monteros

Hogan Lovells

Pablo Fernández de Cevallos y Torres

Turanzas Bravo & Ambrosi

Roxana Gómez-Orta

Baker McKenzie

Manuel González López

EY

Ricardo González Orta

Deloitte

Jorge Jimenez

Deloitte

Edgar Klee

Haynes and Boone

Carl Koller Lucio

Turanzas Bravo & Ambrosi

Jorge Libreros

EY

Manuel Llaca

KPMG

Miguel Ángel Llaca García

LB y Asociados

Fernando Lorenzo

PwC

Mauricio Martinez-D'Meza

Deloitte

Nora Morales

EY

Jorge Narváez-Hasfura

Baker McKenzie

Luis Ortiz Hidalgo

Ortiz Hernández y Orendain

Sergio Luis Perez Cruz

PwC

Karina Perez Delgadillo

PwC

Antonio Ramirez

KPMG

Enrique Ramírez

EY

Carlos Alberto Ramirez Larsen

Deloitte

Eduardo Revilla

Deloitte

Hugo Romero

Deloitte

Ricardo Santoyo

Deloitte

Manuel Solano

EY

Simón Somohano

Deloitte

Arturo Tiburcio

Hogan Lovells

Juan Carlos Valles Zavala

Baker McKenzie

Luis Vázquez

Creel García-Cuéllar Aiza y Enriquez

Hernaldo Vega

Deloitte

more across site & bottom lb ros

More from across our site

But the US tax agency’s advice is consistent with OECD guidance and shouldn’t surprise anyone, other experts tell ITR
A survey of more than 25,000 in-house counsel reveals that diversity initiatives are a high priority when choosing external counsel
The report is aimed at helping 'low-capacity countries', the OECD has claimed
The UK tax agency appears to be going after easier, lower value targets, one lawyer has claimed
Criminal experts have told ITR that the case of Ulf Johannemann emphasises the fine line between tax avoidance and tax evasion
The ATO workers were among nearly 57,000 people who were duped into claiming fake GST refunds, while Kuwait signed a double taxation treaty with the UAE
However, ICAP may not provide the legal certainty of an APA and tax authorities will have limited capacity, experts argue
ITR+ has launched the Talent Tracker, an interactive database that collates reported partner moves across the legal tax market
The tool is available to more than 2,000 PwC tax professionals and is designed to boost client service
The ‘big four’ firm has already communicated its intention to pay off the strategic failure to its partners
Gift this article