Luis Santos Theriot

Practice Areas

Luis specialises in corporate and financial transactions, including restructurings, mergers and acquisitions, tax and estate planning, antitrust matters, and general commercial law advice. He has also represented both domestic and international clients in tax and administrative litigation.

In addition, he has served as a Counsel to several prominent business groups and institutions, such as Monterrey Law School, the University of Monterrey, and the Mexican Bar Association.

Career

Luis is a founding partner of Santos Elizondo.

Professional Memberships

For more than 40 years, he has been a professor at the undergraduate and master's level in tax law related subjects at institutions such as the Universidad Autónoma de Nuevo León, Universidad de Monterrey, Facultad Libre de Derecho Monterrey and Instituto Tecnológico y de Estudios Superiores de Monterrey. He is also a member of the Canadian Tax Foundation, the International Fiscal Association, the Nuevo Leon Academy of Commercial Law and the Phi Delta Phi International Legal Fraternity. Luis was president of the Nuevo Leon Academy of Tax Law for the period 2007-2009.

Personal

Luis has a law degree (1971) from the School of Law and Social Sciences, Universidad Autónoma de Nuevo León, holds an LL.M (1973) from Harvard Law School, a J.D. (1976) from Université Paris II - Sorbonne, Paris, France, and a Specialisation (1984) in Taxation from Harvard Law School.