LAWYER PROFILE
Gerardo Nieto

Gerardo Nieto

Latin America 2026

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Ranked in 1 practice area

Contributions and articles

7 Articles, Press releases, highlights

About

Provided by Basham, Ringe y Correa S.C.

Latin America

Practice Areas

Specialized in tax and administrative issues, consultant and litigant, strategist and business advisor.

He is a member of the Strategic Committee of the Firm.

Career

Gerardo has more than 37 years of professional experience attending tax, administrative and constitutional matters. He has given conferences in Mexico and abroad for multiple organizations on tax and administrative topics.

Professional Memberships

Former Chair of the Mexican Corporate Counsel Association (ANADE).

Former World Chair of the Tax Committee of Lex Mundi, the world’s largest alliance of Independent law Firms.

Former Chair of the Mexican Bars Board Association,

He is an active member of the International Fiscal Association. (IFA).

He is an active member of the Tax Committee of the International Bar Association (IBA).

Gerardo is also a member of the Tax Committee of the International Chambers of Commerce, Mexico Chapter.

He is a member of the International VAT Association.

Former Chair of the Tax Committee of the Mexican Corporate Counsel Association (ANADE).

Publications

Is the author of the essay “Unconstitutionality of the Assets Tax Law”. Is the creator of the Perimetric Principle (Principio Perimétrico), a legal tool for the interpretation and application of tax treaties to avoid the double taxation, which has been analized even by the Supreme Court of Justice. He is coauthor of "Tax Controversy" book, Edited by Thomson Reuters. He has been author of many legal-technical articles that have been published in specialized magazines.

Chambers Review

Provided by Chambers

Chambers Latin America

Tax: Controversy - Mexico

Band 3
Band 3

Individual Editorial
Partner Gerardo Nieto is highlighted as an expert in the tax controversy ambit in Mexico. He is frequently instructed by clients to assist with audits, appeals and VAT refund matters.

Ranked Individuals at Basham, Ringe y Correa S.C. (26)

Mexico

Articles, Highlights and Press Releases

7 items provided by Basham, Ringe y Correa S.C.

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