Managing Partner: Enrique Calvo
Number of partners: 3
Number of other lawyers: 13
Tax Consulting, Planning & Transfer Pricing: Oscar Márquez
Tax Litigation & Criminal Tax Litigation: Enrique Calvo
International Tax & Wealth Planning: Layda Carcamo
Advisory on Reviews by Authorities: Armando Peredo
The combined professional practices of tax attorneys Enrique Calvo Nicolau and Óscar 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 advisers, with more than half a century of experience and great prestige around the world.
Main Areas of Practice:
Corporate Tax Consulting:
Advisory and analysis services encompass every tax field. The firm works in a responsible and accurate manner, providing preventive actions for its clients to meet their tax obligations. Additionally it is actively engaged in advising clients on the tax effects of corporate mergers, acquisitions and reorganisations.
Strategic Tax Planning:
Strategic tax planning is essential in setting goals and objectives, as well as providing the means to achieve them. The firm is in charge of analysing the internal and external situation of its clients and developing projects and strategies so as to set achievable and clear goals applicable to the tax field.
HNI Wealth Planning:
For individuals who have built up a relevant amount of assets, it is essential to establish an order and organisation that will enable them to manage their resources properly. Therefore, the firm highly recommendeds adopting the necessary measures to safeguard assets and resources, as well as to prepare a possible inheritance process, thus avoiding family conflicts or adverse tax effects on the capital which may have been generated as a product of several years of work and effort.
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.
Taxpayers must comply with the 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 the year in which this legislation was passed.
The experience of Calvo Nicolau y Márquez Cristerna DFK, in tax litigation is very extensive and successful. It includes admnistrative law and amparo actions, as well as 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 defence services in alleged tax evasion crimes, along with the best criminal defense lawyers in the country.
Advisory on Reviews by Authorities:
The exercise of powers of verification by the tax authority demands that taxpayers serve and meet, in a timely and complete manner, the authorities’ requirements. For this reason, the firm assists its clients with the paperwork to fulfill said requirements, thus seeking to comply with the administrative act without bothering the taxpayer and, where necessary, establishing the grounds for a successful defence or litigation.
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 international field of the highest quality and reliable standards.
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.