Ricardo Martín González

Profile

He is an attorney with more than 20 years of experience in the public sector and in important and recognized Mexican Law Firms.

Specialized in litigation, advisory and consultancy in tax, foreign trade, alternative dispute resolution (Substantial grounds of defense, conclusive agreements before the Taxpayer Ombudsman, MAPs and APAs) and amparo proceeding, as well as national and international tax advisory and consultancy. Due to his broad experience and specialization, he has advised both national and international companies and been in charge of multiple complex litigations.

His specialization has led him to advise and litigate several strategically sensitive administrative matters, such as anti-money laundering, anti-corruption, tax and personal data protection, among others, as well as to create, develop and implement compliance therein.

Areas of Practice

  • Amparo
  • Anti-corruption and Fight of Undue Practices
  • Anti-money Laundering
  • Criminal Law (Compliance)
  • Customs and Foreign Trade
  • Strategic Administrative
  • Strategic Compliance
  • Tax 

Professional Experience

He was an executive officer of the Federal Tax Audit General Administration of the Tax Administration Service.

He was senior associate of Basham, Ringe y Correa, one of the leading Mexican Law Firms in tax matters.

Thereafter, during several years he was leader and responsible of the tax and strategic-administrative area and practice of Jáuregui, Navarrete y Nader (currently Jáuregui y Del Valle), which is a widely recognized Law Firm in the financial field, and he participated as tax expert in several national and international matters and transactions and sponsored multiple complex tax and administrative litigations.

He was senior associate in the legal department of Chevez Ruiz Zamarripa y Cía.

Founding partner of Martín, Isla & Pickering abogados, current partner and member of the Board of Managers.

He is member of the National Association of Corporate Counsels, Bar Association (Asociación Nacional de Abogados de Empresa, Colegio de Abogados) (ANADE) and its Tax, Anti-corruption and Anti-money Laundering and Compliance Committees, as well as member of the Mexican Association of Public Accountants (Colegio de Contadores Públicos de México) (CCPM) and its Professional Development Commission 1.

Relevant Cases

He provided legal services and sponsored complex and valuable matters to important companies and national and foreign groups of several industries and sectors, such as: real estate, consumer, nutrition, services, entertainment, ground and sea transportation, logistics, mining, railroads, national and international courier service, electronics, hospitality, investment funds, among other matters.

Recently accomplished achievements:

  • Development and implementation of anti-corruption integrity policies (compliance) to the largest private equity fund in Latin America.
  • Obtaining a favorable final resolution before the Mexican Supreme Court of Justice against several tax assessments of considerable amount and sets the first court precedent on the mechanics of offsetting of taxes, credit the VAT and its correct application, as figures to extinguish obligations between two people who meet the characteristics of creditor and debtor, reciprocally.
  • Development and implementation of anti-money laundering measures, mechanisms, and protocols (compliance) to the world’s largest real estate developer and house-renting company, respectively.
  • Over 90% of favorable final judgments regarding tax liabilities or balance reimbursements and/or wrongful payments.
  • Conclusive agreement before the Taxpayer Ombudsman proving the source of a substantial deduction of a ground transportation transnational company.
  • Recovery of a substantial tax liability wrongfully paid by several foreign pension funds.
  • Development of a nullity claim against a tax liability obtained from one of the first favorable judgments in the country wherein the substance over the form was resolved pursuant to the pro personae principle, as such principle was recently introduced through the 2011 constitutional reform.
  • Implementation of new strategies to obtain the first positive injunctive relief processed within a nullity trial, preventing that the tax authority issued requirements until substance thereof was resolved.
  • He was involved in several debates and round tables at the Senate of the United Mexican States, alleging and defending the attorneys’ guild position to avoid the elimination of the amparo proceeding against tax laws.

Publications

He has issued several tax articles for foreign magazines, such as “North American Free Trade & Investment Report” and “Practical Mexican Tax Strategies” and national magazines, such as “Puntos Finos”, “Abogado Corporativo”  and “Veritas”. Likewise, he has given many interviews on multiple topics and tax aspects for newspapers as “El Universal”, “Reforma” and El Financiero”, Websites like “Fortuna y Poder”, “Impuestum” and “El Contribuyente”, as well as interviews for television channels such as “El Heraldo TV”.

Social Responsability

He has worked pro-bono with the Mexican Board on International Matters (Consejo Mexicano de Asuntos Internacionales) (COMEXI), as well as with the “Memoria y Tolerancia” civil association.

Educational Activities

He imparted courses on different subjects related to Tax Law at the north campus of the Universidad Anáhuac, as well as the “Cátedra ANADE” in several colleges of Mexico City. He has been examiner in multiple attorney-professional exams.

Education

  • BA in Law by the Universidad Tecnológica de México with summa cum laude honors.
  • Specialization in several Tax matters, from the Entities’ Tax Treatment and its different modalities to International Tax Law and Treaty application.
  • Specialization in Control and Leadership Abilities by the Universidad Autónoma Metropolitana.
  • Specialization in Business and Legal advanced English by the British Council.

Languages

Spanish and English.