EC Rubio

Tax, International Trade, and Corporate M&A

Partner

Felipe Mendoza’s practice focuses on Tax and International Trade. For more than two decades, he has provided legal advice to companies dealing with foreign trade matters, including valuation, HTS tariff classification, Mexican tariff and non-tariff restrictions, determination and payment of import duties, as well as the interpretation and application of free trade agreements signed by Mexico. He has vast experience advising on compliance with rules of origin and verification procedures of origin established in treaties.

Felipe has conducted complex customs and international trade audits on Mexican companies and has assisted companies in the drafting and implementation of foreign trade compliance procedures and manuals.

Felipe also provides legal advice to companies that import, sell and distribute products in the Mexican aftermarket and continuously gives legal advice to maquiladora (with an IMMEX Program) and shelter companies regarding customs procedures and how to maximize the tax and foreign trade incentives granted by the Mexican government.

On the tax front, Felipe is specialized in the maquiladora industry, the interpretation and application of tax treaties, including the analysis of permanent establishment and taxation of residents and expatriates to avoid double taxation. Felipe is also an expert litigating resolutions issued by the Tax Administration Service (SAT, by its Spanish acronym), the Mexican Institute of Social Security and the Institute of the National Housing Fund for Workers in matters where authorities deny taxpayer refunds, or in cases where they seize assets or assess improper taxes against taxpayers.

Spanish and english.

Member of the Foreign Trade Committee of the National Institute of Public Accountants, located in Mexico City.

Law Degree, Instituto Tecnológico y de Estudios Superiores de Monterrey, Chihuahua campus.

Master of Laws in International Trade Law, Arizona University.

Diploma in Mexican Taxes, Universidad Panamericana, Guadalajara campus.