Chevez Ruiz Zamarripa
(The following information was supplied by the firm)
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: 55
Number of associates worldwide: 93
Main Areas of Expertise:
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:
■ Engineering complex operations, such as corporate restructuring, mergers, and acquisitions, all which CRZ professionals are experts at the best policy enforcement
■ A tax-related cost/benefit of each proposed in order to comply with all the regulations in the most efficient way
■ An in-depth analysis of regulations governing both federal and local taxes to fulfill all the laws and regulations
■ Evaluation and proposal of applications for special authorisations as required by revenue agencies or other government entities
■ 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.
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.
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.
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.
Labour & Employment
Private Wealth Law
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 ”). 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 (“IMSS”) 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 ” , from the “Focus On: Intellectual Property” edition, prepared by Gloria Niembro, Director of Intellectual Property, for The Legal 500. 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 […]
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 Cossío and Ana Sofía Ríos , 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 Valentín 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 conclusion” , 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 taxes”. 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 piratería de derechos de autor, que vulneran los derechos de titulares de activos intangibles y las garantías de origen y calidad de los consumidores. La Ley Federal de Protección […]
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 18 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 Elías 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 […]