Creel, García-Cuéllar, Aiza y Enríquez, S.C.

Energy & Natural Resources, Financial Institutions, Infrastructure, New Digital Economy, Private Equity and Real Estate

Partner

Mr. Correa regularly advises investment funds, financial institutions and multinational enterprises, on investment and transactions in Mexico across multiple industries, such as real estate, infrastructure, and energy & natural resources. Notably, he advises REITs, MLPs, private equity funds, ETFs and other collective investment vehicles. Mr. Correa has advised issuers, underwriters, and other stakeholders in a number of domestic and global offerings, including the largest-ever offering of an MLP (i.e., Fibra-E). He has also supported clients in matters of tax policy, private letter rulings, tax refunds, corporate restructuring, and reporting on tax in the ESG environment.

In 2019, Mr. Correa was recognized as the “Best Tax Rising Star in Latin America” by Euromoney Legal Group, the first Mexican lawyer to be so recognized. Since 2017, International Tax Review has named him one of Mexico’s “Indirect Tax Leaders”. In 2015, Mr. Correa was awarded the Generación Anáhuac medal by Universidad Anáhuac Mayab. And in 2014, he was featured in the “30 promises in their 30s” ranking of CNN Expansión.

Mr. Correa has also been featured as a Leading Lawyer in the field of tax by various international publications, including Chambers and Partners, The Legal 500, ITR World Tax, and Best Lawyers.

Mr. Correa is the author of several publications on tax issues, including (with Michael N. Kandev and John J. Lennard) Convenio de doble imposición México-Canadá, (with Jonathan Schwarz) Convenio de doble imposición México-Reino Unido, and (with Gerardo Farías) Fibras inmobiliarias, all published by Thomson Reuters.

Spanish and English

Mr. Correa is a member of the International Bar Association, the International Fiscal Association, and the Business Advisory Group on FATCA & CRS of the OECD.

Mr. Correa obtained his law degree (JD) from Universidad Anáhuac Mayab and his master’s degree in Tax Law from Universidad Panamericana, both with honors.

Mr. Correa worked for ten years at the Ministry of Finance and Public Credit, where he held various positions including Assistant Deputy Commissioner and Competent Authority for tax treaty interpretation. In 2013-2014, he was a Consultant of the OECD, where he served as the principal draftsperson of the Common Reporting Standard (CRS)