Natera Consultores S.C.

Managing Partner: Christian R Natera
Number of partners: 4
Number of other lawyers: 21

AREAS OF PRACTICE:
Tax: 50%
Transfer Pricing: 25%
International Trade & Customs: 10%
Tax & Regulatory Compliance: 15%

FIRM OVERVIEW: Natera Consultores, S.C. (NATERA) is a boutique firm specialised in tax, transfer pricing and international trade and customs matters. By serving its clients with excellence, the firm has earned a solid reputation for the elevated quality of their services, high ethical standards and commitment to its clients. With a wide perspective of the legal, economical, financial, tax and customs aspects, the firm helps its clients achieve success in domestic and cross-border transactions through innovative solutions, with a commitment to always exceed its clients’ expectations.

MAIN AREAS OF PRACTICE:

Tax: The tax practice at NATERA focuses on providing tax efficient solutions and alternatives that are compatible with the client’s specific priorities and needs. Clients and peers praise the firm’s ability in finding business oriented solutions to complex tax problems and structures. The tax practice includes consulting and litigation. It serves clients in different industries such as automotive, chemical, pharmaceutical, retail, oil, energy, infrastructure and mining, among others.
The firm’s tax consulting practice group is usually involved in the design and implementation of structures for the establishment of businesses and subsidiaries in Mexico, as well as corporate reorganisations involving all kinds of acquisitions, mergers and spin-offs, whether domestic or international. The group is also very active in advising clients on complex project financing transactions that involve multiple jurisdictions. The practice also covers indirect taxes, such as value added tax, excise taxes, payroll and social security taxes, as well as local taxes. The firm is well known in the market for its strength in international taxation matters, which comprises counselling on source taxation issues, the application of tax treaties for the avoidance of double taxation, and the design of tax efficient investment structures in compliance with the Mexican anti-taxdeferral regime.
Regarding tax controversy and litigation, the firm has great expertise in representing clients before federal and local tax authorities in procedures involving rulings granting authorisations or confirming criteria, facing audits and other administrative procedures. The firm is also recognised for designing and executing solid tax litigation strategies for each particular case, providing first class representation to their clients. NATERA’s innovative approach for designing litigation strategies distinguishes them. The firm has outstanding experience in litigation procedures regarding transfer pricing matters.

Transfer Pricing: NATERA’s transfer pricing practice helps clients in identifying and assessing risks and proposing business oriented solutions with an integral approach, carefully grounded on a thorough custom-made legal analysis. The firm has a unique ability of integrating transfer pricing with the overall tax and customs planning, which allows them to align transfer pricing planning, implementation and documentation into a dynamic process. Its team includes experts from different academic backgrounds and ample experience, enabling the firm to provide creative and comprehensive transfer pricing solutions.
In recognition to its experience and prestige, the firm is frequently sought by clients for the evaluation of their transfer pricing policy, strategy, and compliance. This also allows them to act as expert witnesses on transfer pricing controversies. NATERA has vast experience in dealing with competent tax authorities in transfer pricing audits, advanced pricing arrangements and mutual agreement procedures. Services also include the preparation or review of comparable searches, economical analyses and transfer pricing documentation, as well as valuations of companies and tangible or intangible assets.

International Trade & Customs: The international trade and customs practice focuses on helping clients to identify and develop areas with expansion opportunities, making the most out of the regulations implemented by Mexican authorities.
For this purpose, NATERA has gathered a group of specialists able to provide legal advice in foreign trade matters, such as: tariff classification, customs valuation, implementation of free trade agreement provisions, criteria confirmation before tax and customs authorities and the development of promotion and foreign trade programs, as the Maquila, Drawback and Sector Promotion, among others.
NATERA’s staff have sound experience in performing internal audits for assessing the compliance with all applicable obligations in the company’s import and export operations.
The firm also represents clients before tax and customs authorities regarding audits and other administrative procedures, such as antidumping, countervailing and safeguards investigations as well as in special procedures derived from them. NATERA also offers representation in controversies and litigation in international trade and customs matters, whether local, federal or international, including procedures before the World Trade Organisation or under free trade agreements.

Tax & Regulatory Compliance: In response to a growing client demand, the firm created a tax and regulatory compliance practice that provides efficient solutions to the burdensome Mexican compliance obligations that should be observed by taxpayers. The firm’s ability for conforming a team of experts from different fields, including IT, enables them to align the compliance needs with the organisation’s processes related to the generation of financial and operational information. NATERA also helps clients in designing efficient processes for generating the information that they need to provide to tax authorities periodically or under different administrative procedures, such as audits, refund claims, informative returns or requests.

Languages: English, Spanish.

CONTACTS:
Tax: Christian R Natera
Transfer Pricing: Luis E Natera
International Trade & Customs: Karla Flores
Tax & Regulatory Compliance: Laura C Avalos