This content is provided by Chevez, Ruiz, Zamarripa y Cia., S.C..

Managing Partners: José Luis Fernández, Manuel Sainz, Iván Moguel
Number of managers associates worldwide: 42
Number of other associates worldwide: 58

Firm Profile:
Since its foundation, the firm has stood out for the provision of specialised services in tax matters, basing its quality on constant updating and innovation, which naturally and hand in hand with the demands of the market detonated the need to provide a comprehensive work to its clients, with the aim of providing multidisciplinary solutions to face a challenging and constantly changing economic scenario. In this process of evolution, Chevez Ruiz Zamarripa has integrated new practice areas to the structural scaffolding of the firm, to give one more step towards the consolidation of Chevez Ruiz Zamarripa’s goal: to give an integral service with the highest level of technical specialisation, total satisfaction of its clients and compliance with all applicable laws and regulations.

Main Areas of Practice:
Ongoing, in-depth research at CRZ supports the development of tax compliance policies that provides businesses with an efficient way of operating any company. At CRZ, the accountants and lawyers analyze each client’s situation on a case-by-case basis, to fulfill all the laws and regulations that impact on its organization to create the optimal restructuring model for each unique situation.
At CRZ, key considerations include:
■Engineering complex operations, such as corporate restructuring, mergers, and acquisitions, all which CRZ professionals are experts at the best policy enforcement
■A tax-related cost/benefit of each proposed in order to comply with all the regulations in the most efficient way
■An in-depth analysis of regulations governing both federal and local taxes to fulfill all the laws and regulations
■Evaluation and proposal of applications for special authorizations as required by revenue agencies or other government entities
■Specialised collaborations with Mexican market securities law experts for the correct compliance involved in share and investment instrument placements on stock exchanges in Mexico and around the world
■Support in determining the corporate structure that will enable our client’s enforcement of the law referring to energy contracts as with the analysis of possible tax obligations that may result from these participations

High Net-Worth Individual (HNW):
The attention to private clients and their assets constitutes an area of specialisation in which CRZ has one of the most qualified teams in Mexico, for its extensive experience in this type of service. CRZ offers exclusive services aimed at individuals residing in Mexico regarding the fulfillment of their tax obligations, as well as in the implementation of investment and legal structures in Mexico and abroad, in accordance with the provisions of the applicable tax and legal regulations.

Tax Litigation:
The tax litigation area offers advice and files the applicable means of defense against the actions of the tax authorities, when they are in violation of taxpayer rights or when the tax laws fail to respect taxation guarantees, considering each client’s needs. CRZ provides legal services to protect its client’s interests and support them in the settlement of tax disputes. CRZ lawyers supports its clients with the filling and processing of different alternative dispute resolution procedures, both under domestic law as well as under the various international agreements signed by Mexico, which include, among others, mutual agreement procedures (MAP’s), advanced pricing agreements, as well as representation before the Mexican Tax Ombudsman. CRZ’s expertise and experience for more than 25 years with these matters has led it to achieve a successful outcome on some of the most important and largest tax disputes.

International Trade:
CRZ experts leverage opportunities and utilise the best possible tools to focus on three critical issues: minimising risk, reducing production/operational costs and boosting ROI via high-profit transactions. CRZ also offers guidance regarding operations governed by free trade agreements, optimal import/export mechanisms, international traffic cost and tax/ customs risk management. CRZ international trade experts also specialise in global market productivity and profitability requirements to design one-of-a-kind, forward-thinking that optimise the financial benefits of its clients’ import/export mechanisms, always with the enforcement policies of all the local and international regulations that must be fulfilled.

Consulting in Economics & Transfer Pricing:
As to Transfer Pricing, transaction analysis is a CRZ specialty in Mexico and abroad that forms the basis for the compliance of the tax obligations. Solutions include transfer-price analysis for regulatory compliance, Advance Pricing Agreements (APA), negotiation and alternative dispute resolutions, value-assessment of companies, shares, transactions and intangibles, and audit support. Additionally, CRZ provides solution-oriented economic and trade analyses on matters arising from dumping and other unfair international business practices. CRZ’s transfer-pricing team of economists, legal, and tax specialists leverages state-of-the-art financial, economic, and accounting analyses to add value to every possible area of its client’s operations.

Administrative Litigation:
The administrative litigation team focused on a wise knowledgeable response to the challenges generated by the enforcement of the constantly changing laws and regulations and the defense of clients from any legal actions carried out by the federal or local authorities and relevant consequences related to the concession of public services and activities, certification, registry, authorisation, permit, license as well as closing down, suspension, recall, fines and other penalties. Its service is grounded on keeping up to date and is focused on ensuring its clients’ satisfaction by being fully committed to dealing with their needs.

The firm has developed a specialised area regarding anticorruption field services with trained and certified personnel to support CRZ clients with the proper implementation of the measures and procedures established in the General Law of Administrative Responsibilities (herein after Anticorruption Law to avoid acts of corruption, in a preventive way) and attending audits procedures carried out by the competent authorities. It is important to mention that CRZ services seek to comply with International Anticorruption standards and laws, providing competitive advantages.

Anti-Money Laundering:
This practice assists its clients in achieving and maintaining compliance with anti-money laundering laws. The firm advice clients on proper due diligence and the application of criminal money laundering statutes to business transactions to ensure compliance with all the regulations. CRZ has specialists certified by the National Securities Banking Commission, as well as by the Mexican Institute of Public Accountants in collaboration with the National Evaluation Center for Higher Education, A.C. (CENEVAL) and the banking authorities regarding the Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin.

Corporate & M&A:
This practice offers services in corporate and transactional law, focusing on financing, capital market, private capital transactions and mergers and acquisitions, being able to advise on any of the subjects mentioned in every, including, negotiation and drafting of commitment letters, letters of intent, confidentiality agreements, due diligence processes, drafting of contracts, agreements and documents related to such operations, as well as their presentation before the corresponding authorities, where appropriate, including the follow up of such matters with these authorities. With this practice the firm can provide integral solutions in the implementation of complex legal and financial operations that involve important businesses in different industries and markets.

Labour & Social Security:
The labour practice blends traditional labour law with cutting edge strategy consulting in every aspect of labour, employment, social security, as well as litigation. With this new practice the firm integrated tax and labour expertise which is a perfect match and enhancement of CRZ’s advice for the correct fulfilled of the law. Given the type of clients the firm has, the matters they handle require the sophistication of a boutique practice and a full-service solution centered approach, which allows them to deliver business effective and comprehensive legal advice with the proper observation of the legal requirements. The firm is proud of being one of the first to offer highquality tax and administrative services in the Mexican market offering the innovation, honesty and professionalism needed in today’s world for solving highly complex matters. Chevez Ruiz Zamarripa has developed a code of conduct that guides its work performance based on the laws and regulations, as well the ethical and social principles that apply in this profession. The firm has an in-depth understanding of the importance of social responsibility, concentrating its efforts on pro bono activities working with institutions centering on education, health and children’s well-being, as well as environmental protection.