Calvo Nicolau y Márquez Cristerna, S.C.

Managing Partner: Enrique Calvo
Number of partners: 3
Number of other lawyers: 13

Contacts
Tax Consulting, Planning & Transfer Pricing: Oscar Márquez
Tax Litigation & Criminal Tax Litigation: Enrique Calvo
International Tax & Wealth Planning: Layda Carcamo

Firm Overview:
The combined professional practices of tax attorneys Enrique Calvo Nicolau and Oscar Márquez Cristerna in May 2010 resulted in the foundation of this firm; specialising in fiscal matters. In 2015 Layda Carcamo Sabido joined the firm. All three partners are widely recognised in their area of expertise and have an academic and professional trajectory in accounting and finance as well as in law, a very unusual feature among firms engaged in tax matters. This enables them to offer clients a more complete service and comprehensive approach on taxes.
Along with its proficiency in tax matters, the firm is strongly distinguished by a very personal approach from its partners; this is truly a top-level boutique tax law firm.
Calvo Nicolau y Márquez Cristerna DFK, S.C. is member of the DFK International network, a global association of business, accounting and tax advisors, with more than half a century of experience and great prestige around the world.

Main Areas of Practice:

Tax: 100%

Corporate Tax Consulting:
The firm provides advisory services in a responsible and accurate manner, carefully scrutinising tax legislation bound to the legal framework in order to assist its clients in carrying out their operations in a tax efficient manner, but without disregarding business purposes, financial viability and their on-going concern. This also includes reviewing certain compliance issues as well as assisting taxpayers during reviews by Tax Authorities.

Reorganisations & Disposition of Property:
The firm is actively engaged in advising clients on the tax effects of corporate mergers, acquisitions and reorganisations. Additionally, the partners at the firm are well experienced in advising clients during the process of property disposition so they can be structured in a tax effective manner. This includes disposition of stock, real property, and any other personal property.

Strategic Tax Planning:
Strategic tax planning is essential in setting goals and objectives, as well as providing the means to achieve them. The firm analyses the internal and external situation of its clients and develops projects and strategies so as to set achievable and clear goals applicable to the tax field.

International Taxes:
The firm’s professional team has strived to prepare itself to deal with international tax matters. This requires depth and breadth of knowledge on public international law, on conventions to which Mexico is a party, on double taxation conventions Mexico has executed with other countries and on the rules and resolutions issued for that purpose. The firm assists its clients with the appropriate structuring of their business and investments in other countries, thus seeking to avoid duplicity in terms of burdens and avoiding risks or contingencies on their international transactions.

Transfer Pricing:
Taxpayers must comply with transfer pricing legislation prevailing in Mexico which requires that international principles be followed in order to ensure and document, before the authorities, that related party transactions are at arm’s length. The firm relies on solid preparation in the matter and broad experience and knowledge in this field which dates back to 1997, year in which this legislation was passed.

Tax Litigation:
The experience of Calvo Nicolau y Márquez Cristerna DFK, in tax litigation is very extensive and successful. It includes contesting assessments by the Tax Authorities, as well as administrative law and amparo actions, and complaints before the InterAmerican Commission on Human Rights.

Criminal Tax Litigation:
In Mexico there are no specialists in the field of criminal tax law. However, Calvo Nicolau y Márquez Cristerna DFK, prides itself on being one of the firms with the deepest understanding of the areas of taxation that provide consulting and defense services in alleged tax evasion crimes, along with the best criminal defense lawyers in the country.

HNI Wealth Planning:
For individuals who have built up a relevant amount of assets, it is essential to establish an order that will enable them to manage their resources properly. Therefore, the firm highly recommends adopting the necessary measures to safeguard assets, as well as to prepare an inheritance process, thus avoiding family conflicts or adverse tax effects on an estate generated over several years of work .

International Work:
Calvo Nicolau y Márquez Cristerna DFK has an important practice area in international taxation and transfer pricing and its staff are proficient in handling international tax matters. The senior members of the firm rely on solid preparation in the field with studies and certification by the International Bureau of Fiscal Documentation, ITAM-Harvard, New York Law School and other well acquainted education bodies. Being a member firm of DFK International allows this firm to work alongside other member firms worldwide in order to provide services in the in- ternational field of the highest quality and reliable standards.

Languages:
Spanish, English.

Clients:
The firm services clients of varying sizes and from diverse trades and industries. From multinationals, public industrial companies to private family-owned businesses, Calvo Nicolau y Márquez Cristerna DFK works for clients in the real estate business, including Mexican real estate investment trusts (fibras); clothing and apparel, mining, chemical, metal manufacturing, maquiladoras, food and retail services; marketing and advertising; hotels and hospitality; pharmaceutical; banks and financial services; housing; real estate developers; and infrastructure developers, among others.