ABOUT US
We pinpoint our professional expertise exclusively in tax and international trade & customs matters. This specialization has enabled us to deeply study and analyze the complex legal frame around these subjects. With a wide perspective of the legal, economical, financial, tax and customs aspects, we provide tax and international trade consulting in addition to tax controversy services, with a committment to always exceed our client’s expectations.
PRACTICE AREAS
TAX CONSULTING The tax consulting practice advises on federal and local tax matters. Our goal is to provide our clients with answers and alternatives that derive real solutions or opportunities, always in strict compliance with applicable law.
Incorporation of companies and subsidiaries We advise clients on the establishment of businesses and subsidiaries in Mexico, not only focusing on compliance of the applicable tax treatment but also involving ourselves in a manner which allows us to provide tax efficient organization alternatives that are compatible with the client’s specific needs.
Corporate restructures In the business world we regularly face acquisitions and mergers which occasionally involve the implementation of tax strategies. Our expertise allows us to advice on the design and implementation of corporate restructures and on all kinds of acquisitions, mergers and spin-offs, whether domestic or multinational.
Investment structures Our services also include advising on the design of tax efficient investment structures wich are compatible with our anti-tax-deferral regime.
Foreign residents A considerable number of our clients are foreign individuals and entities to whom we advise on the taxation of Mexican-sourced income. We are highly experienced in international taxation matters, including the analysis and application of the tax treaties for the avoidance of double taxation that Mexico has entered into with other countries.
Financial transactions We provide tax counseling in project finance, not-with-standing of the role of our clients in any specific transaction whether national or international.
Our services also include counseling and design of
tax efficient products and investment structures from a Mexican tax point of view.
Transfer pricing We provide transfer pricing counseling, pointing out risks and suggesting solutions based on thorough legal analysis. In addition to verifying the compliance with any related obligation pursuant to the law, we analyze our client’s transfer pricing strategies, we issue opinions related to uncertain fiscal situations (Accounting for Uncertainty in Income Taxes “FIN 48�) and we represent clients subject to audits related to this matter.
Teamwork with other professionals in this field has always
benefited our clients with integral solutions.
Tax planning and asset protection Our consulting area provides counseling for individuals and families as to the tax implications related to the preserving and transfer of their assets in sophisticated investment structures and always placing our client’s priorities and needs first.
Legal representation before tax authorities We also provide counsel for our clients as to the recovery of tax refunds or undue payments made to tax authorities. Likewise, we help them obtain specific rulings in order to obtain authorizations or criterion ratifications in connection to the interpretation of tax laws, among other services.
INTERNATIONAL TRADE In addition to counseling and consulting, our international trade & customs area is focused on supporting our clients to identify and develop opportunities for the
expansion of their business, making the most out of the legal and
administrative means provided by the Mexican authorities as a result from globalization.
Specialized counsel Services rendered by our international trade & customs area, include counsel on many issues related to customs regulations, such as tariff classification, origin determination, customs valuation, non tariff restrictions and the application of international free trade and commercial agreements. We have wide experience analyzing and implementing regulations for special industries such as automotive, auto part, aeronautical, aviation, chemical, pharmaceutical, paper and oil drilling industries.
Internal audits This area also carries out internal audits, in order to determine the compliance with customs obligations in import and export transactions. These audits often materialize in the prevention of possible liabilities and the identification of potential benefits and opportunities that allow for a better all around customs and trade practice.
Legal representation before customs authorities We act on behalf of our clients before any and all customs authorities in order to ratify criterion in the interpretation of customs regulations, and to obtain authorizations to handle foreign trade programs such as in bond manufacturing programs, sector promotion programs and drawback, among others. Likewise, we represent clients before customs authorities in audits, administrative procedures, as well as in the procedures of challenging tax authorities’ rulings or tax liabilities derived from the former.
International unfair trade practices Our services include counseling related to international unfair trade practices like antidumping, countervailing, safeguards, and consequently the representation on the special procedures provided for each.
TAX CONTROVERSY Tax controversy practice provides the most complete and experienced attorneys, who are able to analyze, design and implement defense strategies to dully comply with our client’s needs and expectations for a specific matter.
Tax, customs and administrative tax controversy Our tax controversy area is capable of finding solutions to conflicts arisen from illegal acts from tax, customs and administrative authorities, whether federal or local, or to challenge, through any available legal resource, laws on said matters that may be bound as unconstitutional. We develop and implement means to protect and defend our clients in transfer pricing controversies, Government liability and administrative law in general.
Tax audits We supervise and take care of tax audits (audits and revisions) carried out by tax or customs authorities (federal or local) including the assessment of tax liabilities.
Authorizations, criteria confirmation and refunds We represent clients regarding the issuance of special authorizations, criteria confirmation of legal dispositions and refunds.
FIN48 Opinions Additionally, we have the experience to issue opinions regarding the evaluation of uncertain fiscal situations (Accounting for Uncertainty in Income Taxes “FIN48�).
MORE ABOUT OUR FIRM Our culture Aiming to achieve the highest standards in the services provided, we have implemented strict and permanent study and training policies. In addition, the firm encourages its members to actively participate in a wide range of associations, national forums and further to write and publish articles related to any and all relevant tax matters.
Social awareness Aware of the need to promote balance and social justice, we also provide counseling for non-lucrative organizations. With a firm Pro-Bono policy we try to contribute to the welfare of our country and environment, advising these clients with the diligence and dedication that distinguishes our firm.
Alliances Seeking to provide every time a greater service, we have made alliances with national and international firms who specialize in various branches ranging from general business law to any relevant related subjects including finance and accounting. These alliances allow us to provide interdisciplinary and global teamwork that result in integral solutions for our clients.
Montes Pirineos #410 Lomas de Chapultepec Ciudad de MĂŠxico, C.P. 11000 Tel +52 (55) 5249 4400 Fax +52 (55) 5249 4401
www.natera.com.mx