Tax

Mariana has 15 years of legal experience, and is admitted to law practice both in Mexico and in the State of New York, USA.  Her practice is primarily focused on two fronts.  The first is advising national and multinational companies in domestic and international tax issues (inbound and outbound), including mergers and acquisitions, corporate restructurings, leveraged financing and project financing, tax aspects of compliance and diligence processes, along with interpretation and application of treaties.  She has also developed a niche practice in consumption taxes, focusing on Value Added Tax and Special Goods and Services Tax.  The second, which is closely related with her tax advisory capacities described on the first front, comprises the assistance in dealing with the tax authorities (i) in the negotiation of complex tax rulings and agreements for clients to optimize and secure their tax treatment in Mexico, including international tax and transfer pricing issues (such as APAs and BAPAs), along with assisting in complex administrative procedures to obtain tax authorizations and refunds of taxes; and (ii) in tax audits and investigations aimed at eliminating or minimizing tax exposure of clients subject to audit procedures by the authorities.

NYSBA, and of IFA Mexico branch.

Partner

Master of Laws in Tax, distinguished as a scholarship recipient by the Ministry of Education. Universidad Panamericana, Mexico City, Mexico (2013). Studies in corporate finance. Instituto Tecnológico Autónomo de México, Mexico City, Mexico (2010, 2011). Master of Laws (LL.M.) in International Tax Law, distinguished as Wallace and CONACYT’s scholarship recipient. New York University School of Law, New York, USA (2009). Special Studies in Tax Law, honorable mention. Universidad Panamericana, Mexico City, Mexico (2007). Law Degree, honorable mention. Universidad Panamericana, Mexico City, Mexico (2006).