Mexico

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

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.

• 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.

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

Automotive, Banking, Consumer goods and services, Investment management

Barra Mexicana de Abogados, A.C.

Colegio de Contadores Públicos de México, A.C.

International Fiscal Association, IFA member of the studies committee

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

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

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.

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.

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

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

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

Partner

PwC

Mexico City

+52 55 52635734

karina.perez.delgadillo@pwc.com

Languages: Spanish, English, French

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.

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.

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

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

Member of IFA Mexico

She has a law degree at the Escuela Libre de Derecho