Mario Barrera
Latin America Guide 2024
Band 4 : Tax: Non-contentious
Email address
[email protected]Contact number
(52 )55.3602.0615Share profile
Band 4
About
Provided by Mario Barrera
Practice Areas
Tax | Tax Controversy and Litigation | Latin America Practice | Mexico Practice | Corporate Tax | International Tax
Career
Mario Barrera focuses his practice on domestic and cross-border tax advisory, planning, and strategy. He represents clients before tax authorities in tax examinations, administrative appeals, settlements, and mutual agreement procedures. Mr. Barrera also has broad experience handling tax treaties, transfer pricing matters, and corporate reorganizations. He has authored numerous papers for specialized journals, including Tax Notes International, Puntos Finos, IDC, and Practical Mexican Tax Strategies, and is a frequent speaker and lecturer on tax law.
He holds a JD degree summa cum laude from Universidad de las Americas, an LL M in taxation degree summa cum laude from Universidad Panamericana, and successfully undertook Harvard Law School’s International Tax Program of study.
Professional Memberships
Advisory Board, Thomson Reuters, 2023
Asociación Nacional de Abogados de Empresa A.C.
Barra Mexicana, Colegio de Abogados A.C., Tax Subcommittee of the Fiscal Commission, Coordinator
Club Harvard de México A.C.
Colegio Nacional de Economistas A.C., Transfer Pricing Committee
International Fiscal Association
Harvard Law School Student Association A.C.
Cámara Franco Mexicana de Comercio e Industria A.C.; Board of Directors, 2021-2023; Legal and Tax Committee, Co-Chair, 2015-2017
Colegio de Contadores Públicos de México A.C., Transfer Pricing Committee
Languages Spoken
English
Spanish
Articles, highlights and press releases
6 items provided by Holland & Knight LLP
Supreme Court declares Mexico's controlling beneficiary reform constitutional
The Second Section of the Mexican Supreme Court of Justice (SCJN) on June 14, 2023, ruled that it is constitutional for the Tax Administration Service (SAT) to request from taxpayers information related to their controlling beneficiaries.
Finance and Public Credit Complicates Taxpayer Deductions
Tax Partner Mario Barrera and other professionals in the field co-authored an article about the 2022 Fiscal Budget published by Mexico's Secretariat of Finance and Public Credit.
New Requirements for Legal Representatives of Foreign Residents Who Generate Income with Sources of
Tax attorneys Mario Barrera and Miguel Rosas wrote an article for Industria Legal magazine about the new requirements applicable to legal representatives of foreign residents who generate income in Mexico.
The ABCs of Volumetric Controls
Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the modifications to Mexico's 2022 economic package applicable to the hydrocarbon industry.
Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the new concept called controlling beneficiary that came into effect after Mexico's 2022 tax legislation reform.
Tax attorneys Mario Barrera and Miguel Angel Rosas Ortiz published an article in the magazine Legal Industry Reviews analyzing how the 2022 tax reform in Mexico has broadened the scope of an anti-abuse clause in the Fiscal Code of the Federation.
Supreme Court declares Mexico's controlling beneficiary reform constitutional
The Second Section of the Mexican Supreme Court of Justice (SCJN) on June 14, 2023, ruled that it is constitutional for the Tax Administration Service (SAT) to request from taxpayers information related to their controlling beneficiaries.
Finance and Public Credit Complicates Taxpayer Deductions
Tax Partner Mario Barrera and other professionals in the field co-authored an article about the 2022 Fiscal Budget published by Mexico's Secretariat of Finance and Public Credit.
New Requirements for Legal Representatives of Foreign Residents Who Generate Income with Sources of
Tax attorneys Mario Barrera and Miguel Rosas wrote an article for Industria Legal magazine about the new requirements applicable to legal representatives of foreign residents who generate income in Mexico.
The ABCs of Volumetric Controls
Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the modifications to Mexico's 2022 economic package applicable to the hydrocarbon industry.
Tax attorneys Mario Barrera and Catalina Mandujano published an article in Revista Industria Legal about the new concept called controlling beneficiary that came into effect after Mexico's 2022 tax legislation reform.
Tax attorneys Mario Barrera and Miguel Angel Rosas Ortiz published an article in the magazine Legal Industry Reviews analyzing how the 2022 tax reform in Mexico has broadened the scope of an anti-abuse clause in the Fiscal Code of the Federation.
