TAX CONSULTING

Due to the complexity and specialization of the Mexican Tax Laws, tax payers face important difficulties in order to comply with their tax obligations; consequently, very often, even though tax payers believe that their tax obligations had been met, the authorities could assess tax deficiencies.

Indeed, due to the complexity and specialization of the Law, one of the Firm’s goals is to study and analyze the tax laws, as well as diverse rules and procedures established by the authorities, in order for its clients to be certain in which manner they must fulfill their tax obligations.

TAX PLANNING

Effective tax planning requires the planner to consider the tax implications of a proposed transaction for all parties to the transaction.

Effective tax planning requires the planner, in making investment and financing decisions, to consider not only explicit taxes (taxes paid directly to taxing authorities) but also implicit taxes (taxes paid indirectly in the form of lower before-tax rates of return on tax-favored investments).

Effective tax planning requires the planner to recognize that taxes represent only one among many business costs, and all costs must be considered in the planning process: To be implemented some tax plans may require exceedingly costly restructuring of the business.

Hence, not like ordinary tax, we base our tax strategies in three aspects:

• Multilateral approach: All contracting parties must he taken into account in tax planning. This is a global or multilateral, rather than a unilateral approach.
• Importance of hidden taxes: All taxes must be taken into account. We are interested in a global measure of taxes, not simply explicit taxes.
• Importance of non tax costs: All costs of business must be considered, not just tax costs.

TAX LITIGATION

The Firm offers services in litigation of tax matters, which can be divided in two categories: tax deficiency assessments and planning.

Tax deficiencies assessments can be contested through a case of annulment before the Tax Court (Federal Tribunal of Fiscal and Administrative Justice); and, if it is the case, they can further be contested through the Mexican figure of “amparo”.

Our firm has large experience in defending private entities which have been the object of tax deficiencies assessed by the authorities.

Tax planning through trial is based, principally, on indirect “amparo” trials, through which tax payers challenge laws, regulations or rules which impose tributary obligations. Therefore, in the case such norms are declared in-constitutional, such tax payers are absolved from fulfilling their obligations.

Furthermore, our Firm has obtained important resolutions issued by the Federal Courts, in which through the resolution of an “amparo", our clients are absolved from the obligation of paying certain taxes, and have as well the possibility of deducting payments which, in other cases, would be prohibited.

ADMINISTRATIVE LAW

There are diverse administrative norms and resolutions which affect the functioning of private companies. Some of these norms and/or resolutions are contrary to law principles and thus, they can be challenged in various ways, as previously described, such as through an annulment trial and/or through the Mexican figure of “amparo”.

Our Firm has sponsored several lawsuits in which the authorities have been obligated to revoke unfavorable resolutions for our clients (denied permits, authorizations, concessions, etc), as well as other cases where the Federal Courts have declared the in-constitutionality of some norms which establish different obligations for private entities.

PUBLIC PROCUREMENT

DPC / CONSULTORES advises on all aspects of public procurement law. Our clients in this field include both contracting authorities and bidders, and we have in recent years been involved in several high-profile cases regarding large procurement projects. We also provide advice in the preparation of public procurements and in the drafting of tenders.

Summarizing, our Firm is formed by lawyers specialized in tax and administrative law, which allows our clients to compete at optimal levels, as well as to have operational costs under market standards.