Chambers and Partners’ Tax ranking features Mexico-qualified lawyers and law firms receiving the strongest feedback for complex tax law issues arising in Mexico. This section is structured as one table for firms and individuals focusing on contentious matters (Tax: Controversy), and another table for firms and individuals focusing on non-contentious tax matters (Tax: Non-contentious). It is important to note that tax advice to high net worth individuals in respect of estate planning or wealth management is covered exclusively in Chambers High Net Worth.
The Tax: Controversy ranking considers tax litigation, including administrative appeals before the Mexican tax authorities (Servicio de Administración Tributaria in Spanish) and judicial claims before the Federal Tax Court. It also considers matters handled before the Mexican Tax Ombudsman (Procuraduría de la Defensa del Contribuyente in Spanish). Tax audits are also reviewed here.
The Tax: Non-contentious ranking considers a broad range of tax advice. Key issues reported here include the tax structuring component of transactional matters and general tax advice rendered to companies. Advice regarding double taxation and transfer pricing is also reported here, provided it is carried out by lawyers and not accountants.
Key names in these areas in Mexico are Chévez, Ruiz y Zamarripa; Basham, Ringe y Correa; and Creel, García-Cuéllar, Aiza y Enríquez.