Chevez Ruiz Zamarripa
(The following information was supplied by the firm)
Firm Description:
Since its foundation, the firm has stood out for the provision of specialised services in tax matters, basing its quality on constant updating and innovation, which naturally and hand in hand with the demands of the market detonated the need to provide a comprehensive work to clients, with the aim of providing multidisciplinary solutions to face a challenging and constantly changing economic scenario. In this process of evolution, Chevez Ruiz Zamarripa has integrated new practice areas to the structural scaffolding of the firm, to give one more step towards the consolidation of its goal: to give an integral service with the highest level of technical specialisation, total satisfaction of clients and compliance with all applicable laws and regulations.
Managing Partner: José Luis Fernández
Number of partners worldwide:Â Â 55
Number of associates worldwide: 93
Main Areas of Expertise:
Tax:
Ongoing, in-depth research at CRZ supports the development of tax compliance policies that provides businesses with an efficient way of operating any company. At CRZ, the accountants and lawyers analyse each client’s situation on a case-by-case basis, to fulfill all the laws and regulations that impact on its organisation to create the optimal restructuring model for each unique situation.
At CRZ, key considerations include:
â– Engineering complex operations, such as corporate restructuring, mergers, and acquisitions, all which CRZ professionals are experts at the best policy enforcement
â– A tax-related cost/benefit of each proposed in order to comply with all the regulations in the most efficient way
â– An in-depth analysis of regulations governing both federal and local taxes to fulfill all the laws and regulations
â– Evaluation and proposal of applications for special authorisations as required by revenue agencies or other government entities
â– Specialised collaborations with Mexican market securities law experts for the correct compliance involved in share and investment instrument placements on stock exchanges in Mexico and around the world
■Support in determining the corporate structure that will enable our client’s enforcement of the law referring to energy contracts as with the analysis of possible tax obligations that may result from these participations
High-Net-Worth Individual (HNW):
The attention to private clients and their assets constitutes an area of specialisation in which CRZ has one of the most qualified teams in Mexico, for its extensive experience in this type of services. The firm offers exclusive services aimed at individuals residing in Mexico regarding the fulfillment of their tax obligations, as well as in the implementation of investment and legal structures in Mexico and abroad, in accordance with the provisions of the applicable tax and legal regulations.
Tax Litigation:
The tax litigation area offers advice and files the applicable means of defense against the actions of the tax authorities, when they are in violation of taxpayer rights or when the tax laws fail to respect taxation guarantees, considering each client´s needs. CRZ provide legal services to protect its client’s interests and support them in the settlement of tax disputes. CRZ lawyers support clients with the filling and processing of different alternative dispute resolution procedures, both under domestic law as well as under the various international agreements signed by Mexico, which include, among others, mutual agreement procedures (MAP`s), advanced pricing agreements, as well as representation before the Mexican Tax Ombudsman. CRZ expertise and experience for more than 25 years with these matters, have led it to achieve a successful outcome on some of the most important and largest tax disputes.
International Trade:
CRZ´s experts leverage opportunities and utilise the best possible tools to focus on three critical issues: minimising risk, reducing production/operational costs and boosting ROI via high-profit transactions. They also offer guidance regarding operations governed by free trade agreements, optimal import/export mechanisms, international traffic cost and tax/customs risk management. CRZ international trade experts also specialise in global market productivity and profitability requirements to design one-of-a-kind, forward-thinking that optimize the financial benefits of clients’ import/export mechanisms, always with the enforcement policies of all the local and international regulations that must be fulfilled.
Consulting In Economics & Transfer Pricing:
As to transfer pricing, transaction analysis is a CRZ specialty in Mexico and abroad that forms the basis for the compliance of the tax obligations. Solutions include transfer-price analysis for regulatory compliance, Advance Pricing Agreements (APA), negotiation and alternative dispute resolutions, value-assessment of companies, shares, transactions and intangibles, and audit support. Additionally, CRZ provides solution-oriented economic and trade analyses on matters arising from dumping and other unfair international business practices. CRZ’s transfer-pricing team of economists, legal, and tax specialists leverages state-of-the-art financial, economic, and accounting analyses to add value to every possible area of our client’s operations.
Administrative Litigation:
The administrative litigation team focused on a wise knowledgeable response to the challenges generated by the enforcement of the constantly changing laws and regulations and the defense of clients from any legal actions carried out by the federal or local authorities and relevant consequences related to the concession of public services and activities, certification, registry, authorization, permit, license as well as closing down, suspension, recall, fines and other penalties. Its service is grounded on keeping up to date and is focused on ensuring its clients´ satisfaction by being fully committed to dealing with their needs.
Key Contacts
Firm Rankings
Compliance
Band 3
7.0
Corporate/M&A
Band 2
8.0
Dispute Resolution
Band 4
5.0
Energy & Natural Resources
Band 4
5.0
FinTech
Band 2
8.0
General Business Law
Band 2
8.0
IP
Band 3
6.0
Labour & Employment
Band 3
7.0
Private Wealth Law
Band 1
Tax
Band 1
Tax: Contentious
Band 1
TMT
Band 3
6.0
Trade/WTO
Band 1
9.0
Leading Lawyers
Articles
The keys to business success and global inclusion.  By Chevez, Ruiz, Zamarripa y Cia In this recent article in collaboration with Abogadas MX , our partner Daniel De la Parra, our associate Cristina Suarez Bellido and our senior Susana Mendoza write about “Diversity, Equity and Inclusion: Keys to Business Success and Global Inclusion.” ✨ In this […]
Written by Chevez Ruiz Zamarripa On September 30, 2024, the General Rules for the collection and payment of the tax for the provision of hosting services on digital platforms were published in the Official Gazette of the State of Veracruz de Ignacio de la Llave. These rules establish, among other things, that natural persons or legal […]
Cahiers – International Tax Law: Sharing and Shifting of Corporate Losses – The New Profit Shifting? This article discusses the challenges of tax loss commoditization and loss-shifting in Mexico, both by taxpayers and by the tax authorities. It reviews the historical and legal background of the issue, as well as the impact of the COVID-19 […]
On July 23, 2024, the “ Government Agreement granting a tax incentive for the implementation of the tax on the emission of greenhouse gases and compounds into the atmosphere during fiscal year 2024 †was published in the Official Gazette of the State of Tamaulipas, which came into force on July 24, 2024 and will end on […]
On June 4, 2024, the Council of Ministers approved in the second round the Bill to transpose European Directive (EU) 2022/2523 of the Council, which establishes a global minimum level of taxation of 15% for large multinational and national companies in the European Union. This decision follows the recommendations of Pillar 2 of the OECD […]
the “ DECREE modifying the Tariff of the General Import and Export Tax Law †was published in the Official Gazette of the Federation, through which the various Decree published on August 15, 2023, which had established modifications to 392 tariff fractions, was repealed. In continuation of this policy, as of April 23, 2024, it was determined to temporarily […]
On January 31, 2024, the Second Chamber of the Mexican Supreme Court of Justice ruled the case number 164/2023, through which it declared unconstitutional several provisions of the 2021 Amendments of the Electrical Industry Law. Such ruling is based under the reasoning that amendments violate the competition and free market principles that constitutionally govern the […]
The President of the Government of Spain, Pedro Sánchez, announced on April 8 the end of the residence visa for real estate investors, popularly known as the “ Golden Visaâ€Â . This announcement was ratified on April 9 by the Council of Ministers, as confirmed in a press conference by Mrs. Isabel RodrÃguez, Minister of Housing and […]
There was not room for a soul on the steps of the Lincoln Memorial in Washington, DC, USA. Hundreds of thousands of people, civilians, crowded to hear Dr. King. The month of August 1963 was passing and, after the march in the city for jobs and freedom, for civil rights, countless faces were staring at a single […]
The use of artificial intelligence has triggered countless authors, professors and legislators around the world to analyze the impact that applying this technology will have on the practice of law. It is undeniable that their use will eventually affect the role of the legal profession, both positively and negatively, so it is important to start a […]
In a session on January 31, 2024, the Second Chamber of the Supreme Court of Justice of the Nation, when resolving the protection under review 164/2023, decreed as unconstitutional various provisions of the reform of the Electrical Industry Law of 2021 to consider that they transgress the principles of competition and free competition that constitutionally […]
On February 1, 2024, the Environmental Commission of the Congress of the State of Nuevo León approved the “ Initiative with draft decree that modifies section VIII of article 1 of the Environmental Law of the State of Nuevo Leónâ€Â , proposal by the Constitutional Governor of the Free and Sovereign State of Nuevo León. Through this […]
On December 26, 2023, the Decree that reforms, adds and repeals various provisions of the Tax Code of Mexico City (CFCDMX) was published in the Official Gazette of Mexico City, which will come into force on December 1. January 2024. This publication highlights the increase in quotas and amounts contained in the Code by 5.9%. There […]
There was not room for a soul on the steps of the Lincoln Memorial in Washington, DC, USA. Hundreds of thousands of people, civilians, crowded to hear Dr. King. The month of August 1963 was passing and, after the march in the city for jobs and freedom, for civil rights, countless faces were staring at a single […]
IP Legal Overview Over the years, technology has changed the world we live in and transformed the way industries operate. The exponential growth of breakthrough technologies in the fields of data and computer sciences has accelerated innovation, enabling the transformation of businesses across sectors. Considering the rapid evolution of technology, it is no surprise that […]
On October 11th, 2023, the “Decree granting tax benefits to key sectors of the export industry comprising the immediate deduction of investments in fixed new assets and the additional deduction of staff training expenses†(hereinafter referred to as the “Decreeâ€) was published in the Official Gazette of the Federation, entering into force on October 12th, […]
On October 4, 2023, the “DECREE granting fiscal incentives to encourage the use of electronic means of payment†(hereinafter the “Decreeâ€) was published in the Official Gazette of the Federation. Through a Transitional Provision, it is established that the Decree will be in force from the day following its publication and until December 31, 2024. Consistent […]
Cahiers – International Tax Law: Sharing and Shifting of Corporate Losses – The New Profit Shifting? written by our partner Samy Lazarov, who, in collaboration with Carlos Pérez-Gómez Serrano, contributed to Volume 107. This article discusses the challenges of tax loss commoditization and loss-shifting in Mexico, both by taxpayers and by the tax authorities. It reviews the historical […]
On the steps of the Lincoln Memorial in Washington, D.C., USA, there was no room for a soul. Hundreds of thousands of people, civilians, swirled to hear Dr. King. The month of August 1963 passed and, after the march in the city for work and freedom, for civil rights, countless faces directed their gaze fixed […]
On June 19, 2023, the Executive Branch published in the Official Federal Gazette (Diario Oficial de la Federación) the “Decree that publishes the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting executed on November 24, 2016, in Paris, Franceâ€. The instrument was deposited by the Mexican Government before […]
On June 23, 2023, the Federal Executive published in the Official Gazette of the Federation the “Decree approving the Protocol Amending the Agreement dated July 9, 2008, between the United Mexican States and the Federal Republic of Germany for the Avoidance of Double Taxation and Tax Evasion with respect to Taxes on Income and Capital, […]
On May 8, 2023, the Mexican Government enacted a Decree amending several provisions of the Mining Law, the Law on National Waters, the Law on Ecological Equilibrium and Environmental Protection and the General Law for the Prevention and Integral Management of Waste, regarding mining and water concessions. Said amendment was approved by the Mexican Congress […]
On March 17, 2023, the “State Executive Agreement amending various provisions of the Regulation of Title Five of the Financial Code of the State of Mexico and Municipalities, was published in the Official Newspaper “Government Gazette†of the State of Mexico, called Del Catastro â€, which entered into force on March 20, 2023. The reforms contained in […]
On March 28, 2023, the President of the Republic presented before the Chamber of Deputies an initiative to reform the Mining Laws;Â of National Waters;Â of Ecological Balance and Environmental Protection, and General for the Prevention and Integral Management of Waste, which intends to modify various provisions regarding mining concessions. Through this initiative, it is proposed to […]
As we anticipated in our Flash 2022 – 19, on December 28, Law 38/2022, of December 27, was published, which includes the creation of the Temporary Solidarity Tax for Great Fortunes (hereinafter, the “ Solidarity tax â€). The Tax is applied in the 2022 and 2023 financial years itself, after having passed the parliamentary process without the proposal of the […]
On January 31, 2023, the first publication of effective income tax rates corresponding to 40 economic activities of the fiscal years of 2020 and 2021 on the list of large taxpayers. Said rates may be consulted in the supporting information attached to this document. This first publication contemplates 5 economic sectors that correspond to: (i) mining; (ii) manufacturing industries; (iii) […]
n December 27, 2022, the Decree amending and adding various provisions of the Mexico City Tax Code (CFCDMX) was published in the Official Gazette of Mexico City, which will enter into force on January 1. of 2023. The topics that we consider most relevant are described below, although we recommend that the Decree be reviewed […]
Second anticipated version of the Tenth Resolution of Amendments to the Miscellaneous Tax Resolution for 2022 On November 25, 2022, the second early version of the Tenth Resolution of Modifications to the Miscellaneous Tax Resolution for 2022 (RMF) was published on the Internet Portal of the Tax Administration Service ( www.sat.gob.mx ), which It is pending publication in […]
On October 21, 2022, the “DECREE granting tax incentives to encourage the use of electronic means of payment” (Decree) was published in the Official Gazette of the Federation. Through a Transitory Provision it is established that the Decree will be in force from the day following its publication and until December 31, 2023. Consistent with the […]
IMSS – Opinion of compliance with social security obligations On September 22, 2022, the AGREEMENT number ACDO.AS2.HCT.270422/107.P.DIR issued by the Technical Council of the Mexican Institute of Social Security (“IMSSâ€) was published in the Official Gazette of the Federation in the ordinary session held on April 27, 2022, by which the General Rules for obtaining the […]
LABOR INSPECTIONS – PROVISIONS OF THE GENERAL REGULATION OF LABOR INSPECTION AND APPLICATION OF SANCTIONS ARE MODIFIED On August 23, 2022, the Decree amending, adding and repealing various provisions of the General Regulation of Labor Inspection and Application of Sanctions (“The Regulation” is published in the Official Gazette of the Federation (“DOF”). ), which aims […]
We invite you to consult the article  “ IP in Mexico â€Â , from the “Focus On: Intellectual Property†edition, prepared by Gloria Niembro, Director of Intellectual Property. A. Introduction. Mexico has pushed towards an effective national legal system for the protection of intangible rights and, through the years, has adapted its legislation to the international treaties that govern intellectual […]
On April 20, 2022, the “Decree amending and adding various provisions of the Mining Law” was published in the Official Gazette of the Federation, establishing the date for its entry into force the day after its publication. Through said Decree, a declaration of public utility is established with regard to the exploration, exploitation, benefit, use […]
Learn about the importance of maintaining internal controls and corporate governance mechanisms that allow companies to monitor and comply with various new tax obligations, through the article “Tax Reform 2022 and corporate compliance” , which  Jimena González de CossÃo and  Ana SofÃa RÃos , Partners of the Transactional Area, published for ANADE’s Corporate Lawyer magazine. Download the PDF version
Limitation of the term for its conclusion We share with you the participation that ValentÃn Ibarra , Partner of the Tax Litigation area, and Karla Ortiz , Director of the Legal area, had for ANADE’s Corporate Lawyer magazine, where they published the article “Conclusive agreements of Prodecon: Limitation of the term for its conclusionâ€Â , about the procedure of conclusive agreements […]
On November 25, 2021, the Constitutional Governor of the State of Yucatán presented to the State Congress the Fiscal Package for fiscal year 2022, which contains the Initiative to modify the General Finance Law of the State of Yucatán, of which the creation of the so-called “ecological taxesâ€. In this regard, it is proposed to […]
La observancia de los derechos de propiedad intelectual es un asunto de interés público, que incluye el combate a la competencia desleal, falsificación de marcas y piraterÃa de derechos de autor, que vulneran los derechos de titulares de activos intangibles y las garantÃas de origen y calidad de los consumidores. La Ley Federal de Protección […]
Press Releases
Chevez Ruiz Zamarripa has announced the change from managing partner to ‘of counsel’ of José Luis Fernández, as part of his retirement, as well as the promotion of Ricardo Paullada to new managing partner, effective January 1, 2025. During his time as a director of the firm, and since the firm’s founding, José Luis Fernández was a […]
Law firm Chevez Ruiz Zamarripa welcomes Humberto Pérez-Rocha Ituarte as a partner in the Corporate, Banking and Finance, and Insurance areas in Mexico. Humberto graduated with a law degree from Universidad Iberoamericana. He worked as a foreign associate at the firm Gibson, Dunn & Crutcher in the New York office. He was a partner for […]
Chevez, Ruiz, Zamarripa y CÃa SC in Mexico City have helped Peruvian plastics group Oben Holding acquire Mexican counterpart Kristafilms. The target relied on Mijares, Angoitia, Cortes y Fuentes SC in Mexico City. The deal closed on 10 July for an undisclosed amount. In the transaction, Oben bought six manufacturing lines in Monterrey and the […]
We are pleased to announce the incorporation of Miguel Bastida Peydro as Partner of the Tax practice area in our Firm in Madrid, Spain, effective as of February 1, 2022. With more than 18Â years of experience, Miguel is specialized in mergers and acquisitions, corporate restructuring and taxation of financing structures. In addition, he has been […]
With great pleasure we want to share with our clients and friends the appointment of ElÃas Kamhagi and Rodrigo Troncoso as Partners of the Tax Consulting area, and Fernando González, as Partner of the Corporate-Transactional area, effective as of January 1, 2022. With the appointment of Fernando, we endorse our growth strategy in our most […]