Ritch, Mueller y Nicolau, S.C.

Tax

Partner

Santiago Llano joined the firm as partner in 2017. He has extensive experience advising companies operating in Mexico and Latin America, as well as Mexican companies conducting business abroad. His practice includes the structuring of public and private investments through equity and debt, mergers and acquisitions, new business development, restructurings, and representation before partners and tax authorities. He advises clients across key sectors, including energy (oil, gas, and power), financial services, and real estate, and supports private equity funds investing in Mexico.

Santiago also has significant expertise in transfer pricing, providing guidance on restructurings, audits, disputes, advance pricing agreements, and other transactional matters. He combines a strategic perspective with practical tax solutions, helping clients navigate complex domestic and cross-border operations.

Spanish and English

Member of the International Bar Association

Master’s in Tax Law, Universidad Panamericana, Mexico City, 2010.

Bachelor’s Degree in Accounting, Universidad Panamericana, Mexico City, 2008.