Ramiro González Luna

rgonzalezluna@glyma.com

(Founding Member) born Guadalajara, Jalisco,
Mexico, 1962; admitted to
practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International
Legal Affairs in the General
Directorate for Revenue Policy and International Fiscal Affairs, 1993-1994;
Deputy Federal Fiscal Attorney for Tax Litigation, 1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad
Panamericana, 1988-1989.
Alternate Counselor of the Mexican Taxpayers Ombudsman. MEMBER: Mexican Bar
Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

Luis Carlos Moreno

lcmoreno@glyma.com

(Member since 2001) born Nogales, Sonora, Mexico, 1965; admitted to practice 1989, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law); Centro de Estudios Constitucionales, Madrid, Spain (Postgraduate Studies in Constitucional Law and Political Science, 1990); Instituto Tecnológico Autónomo de México (Postgraduate Studies in Duties and Taxes in Foreign Trade, 1993; Postgraduate Studies in NAFTA, 1994).

PROFESSIONAL:

Ministry of Finance: Deputy Federal Fiscal Attorney for Legislation and Consulting, 1994; Mexican Customs Commissioner, 1997-1999; Representative to the United States and Canada of Mexico's Ministry of Finance and its Tax Administration Service, 1999- 2000; Vice Chairman for the American Continent of the World Customs Organization, 1997-1998.

LECTURER:

Escuela Libre de Derecho, 1995-1999. President, Mexican Institute for Executives in Foreign Trade.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Customs Law; International Trade; Taxation; Administrative Tax Law; Tax Litigation.

Diego Armida

darmida@glyma.com

(member since 1997) born Mexico City, Mexico, 1970; admitted to practice
1993.

EDUCATION:

Instituto Tecnológico Autónomo de México (Bachelor in Law); Universidad
Panamericana (Postgraduate Studies in Taxation, 1994).

PROFESSIONAL:

Chief Department of Tax Litigation of the Ministry of Finance and Public
Credit, 1993-1995; Chief Department of Legislation and Juridical Investigation
1995-1996; Under Administrator for Tax Litigation at the Ministry of Finance
and Public Credit, March 1996-January 1997.

LECTURER:

Constitucional Law, Instituto Tecnológico Autónomo de México, Mexico,
1995-2002 and 2006- 2007; Tax Law, Instituto Tecnológico Autónomo de México,
1996-1999; Tax Litigation, Instituto Tecnológico Autónomo de México, 2000.
Administrative Law, Instituto Tecnológico Autónomo de México, 2000—.

MEMBER:

Mexican Bar Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Amparo; Tax Litigation.

Diego García Pimentel

dgarciapimentel@glyma.com

(Member since 2011) born in Mexico City, Mexico, 1983; admitted to practice 2008, Mexico.

(Member since 2011) born in Mexico City, Mexico, 1983; admitted to practice
2008, Mexico.

EDUCATION:

Universidad Iberoamericana (Bachelor of Law); LL.M in Taxation by Boston
University School of Law, 2011. Specialized in International Taxation.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

International Corporate Taxation; Corporate Taxation; Tax Litigation.

(Founding Member) born Guadalajara, Jalisco, Mexico, 1962; admitted to
practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International Legal Affairs in the General
Directorate for Revenue Policy and International Fiscal Affairs, 1993-1994;
Deputy Federal Fiscal Attorney for Tax Litigation, 1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad Panamericana, 1988-1989.
Alternate Counselor of the Mexican Taxpayers Ombudsman. MEMBER: Mexican Bar
Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

EDUCATION:

Universidad Iberoamericana (Bachelor of Law);
LL.M in Taxation by Boston University School of Law, 2011. Specialized in
International Taxation.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

International Corporate Taxation; Corporate
Taxation; Tax Litigation.

(Founding Member) born Guadalajara, Jalisco,
Mexico, 1962; admitted to practice 1987, Mexico.

EDUCATION:

Escuela Libre de Derecho (Bachelor in Law).

Professional:

Ministry of Finance: Director of International
Legal Affairs in the General Directorate for Revenue Policy and International
Fiscal Affairs, 1993-1994; Deputy Federal Fiscal Attorney for Tax Litigation,
1995.

Lecturer:

Escuela Libre de Derecho, 1987—; Universidad
Panamericana, 1988-1989. Alternate Counselor of the Mexican Taxpayers
Ombudsman. MEMBER: Mexican Bar Association; International Fiscal Association.

LANGUAGES:

Spanish, English.

PRACTICE AREAS:

Tax Law; International Taxation.

Fernanda Estrada

festrada@glyma.com

Fernanda Estrada is a partner at González Luna, Moreno y Armida, S.C. since 2021, where she specializes in National and International Consulting.

EDUCATION:

Fernanda Estrada obtained her law degree from Escuela Libre de Derecho where she graduated in 1998.

EXPERIENCE:

Fernanda Estrada has more than 20 years of experience in the Tax Law area. In 1997, she entered the Ministry of Finance and Public Credit, where she held the following positions: Coordinator of legislation and consultation, and Head of the Department for the Negotiation of Treaties and Special Projects.
In 2002 she joined the firm González Luna y Pérez de Acha, S.C., today known as González Luna, Moreno y Armida, S.C.

PROFESSIONAL PRACTICE:

Advice to national and foreign companies in case of mergers, divisions, disposals and acquisitions of assets.
Advice and monitoring audits carried out by the authority on individuals and companies. Preparation of national and foreign legislation studies to determine tax effects of operations carried out by residents for tax purposes in Mexico.

SEMINARS AND PUBLICATIONS:

Fernanda Estrada represented the government of Mexico in The International Taxation Forum in Santa Cruz, Bolivia, in which she participated as a guest speaker.

LANGUAGES:

Spanish and English.

Andrés Galván Duque

agalvanduque@glyma.com

Andrés Galván Duque Moreno Lacalle Díaz is a lawyer at González Luna, Moreno y Armida, S.C. since 2011 and specializes in the area of Tax Litigation.

EDUCATION:

Andrés Galván Duque obtained a law degree from Universidad Iberoamericana where he graduated in 2010.
In 2012 he studied a Specialty in Tax Law at the Universidad Panamericana.

PREVIOUS EXPERIENCE:

Andrés Galván Duque has focused his professional practice in various areas of Law, having more than 7 years of experience in the area of Tax Litigation. In 2007, Andrés Galván Duque joined the firm Rizo, Armida y Asociados, S.A., where he held the position of intern in the litigation area.
In 2009,he joined the legal area of Rich Mont Quino, where he held the position of lawyer in the area of financial and tax consulting.
Andrés Galván Duque has focused his professional practice in various areas of Law, having more than 7 years of experience in the area of Tax Litigation. In 2007, Andrés Galván Duque joined the firm Rizo, Armida y Asociados, S.A., where he held the position of intern in the litigation area.
In 2009, he joined the legal area of Rich Mont Quino, where he held the position of lawyer in the area of financial and tax consulting.

PROFESSIONAL PRACTICE:

Defense of Mexican and foreign companies before the Federal Tax Administration and Administrative Justice Service and the Federal Judiciary, against resolutions of fiscal authorities regarding federal taxes.
Defense of Mexican companies before the Government of Mexico City, the Administrative Court of Justice of Mexico City and the Federal Judiciary, against resolutions of the fiscal authorities in matters of local taxes.
Representation of various Mexican companies before the Judiciary, in Constitutional Trial (amparo) against federal and local tax laws.
Preparation of queries on federal and local taxes matters.

LANGUAGES:

Spanish and fluent in speaking and writing in English.

Gerardo Sánchez Henkel

gsanchezhenkel@glyma.com

Gerardo Sánchez Henkel Fernández Martínez is a lawyer at González Luna, Moreno y Armida, S.C. since 2017 and specializes in the areas of National and International Consulting and tax litigation.

EDUCATION:

Gerardo Sánchez obtained a law degree from Escuela Libre de Derecho on January 29, 2016, the date on which he presented his professional exam obtaining a special mention for it. His professional thesis was titled: "The Unconstitutionality of Legislative Omission: What is the Ideal Means for its Combat"?
After completing his undergraduate studies, he entered the Tax Law Specialty Course in the same University, completing his studies in June 2017.

PREVIOUS EXPERIENCE:

Gerardo Sánchez has more than 5 years of experience in the area of Tax Law. In 2013, Gerardo Sánchez joined the Federal Prosecutor's Office where he served as Head of the Constitutional Trial (amparo) of the General Management of Contentious Issues and Procedures.
In 2017, he joined the firm González Luna, Moreno y Armida, S.C. in the areas of Litigation and Tax Consulting.

PROFESSIONAL PRACTICE:

Defense of Mexican and foreign companies before the Federal Tax Administration and Administrative Justice Service of the Federal Judiciary, against resolutions of the fiscal authorities regarding federal taxes.
Defense of Mexican companies before the Government of Mexico City, the Administrative Court of Justice of Mexico City and the Federal Judiciary, against resolutions of the fiscal authorities regarding local taxes.
Representation of various Mexican companies before the Judiciary, in a constitutional trial (amparo) against federal and local tax laws.
Preparation of queries on federal and local taxes.

LANGUAGES:

Spanish and English.

Mariana Petricioli

mpetricioli@glyma.com

Mariana Petricioli Sicilia is a lawyer at González Luna, Moreno y Armida, S.C. since 2017 and specializes in the area of Tax Litigation.

EDUCATION:

Mariana Petricioli obtained her law degree from Universidad Iberoamericana where she graduated in 2018.

PREVIOUS EXPERIENCE:

Mariana Petricioli, worked two years in the Associated Notaries 229 and 242 of Mexico City, where she worked as a reviewing intern, in which she has knowledge regarding the revision of notarial instruments, and elaboration of contracts specifically in civil and commercial matters.

PROFESSIONAL PRACTICE:

Preparation and monitoring of appeals for revocation in tax and administrative matters.
Preparation of nullity claims in tax matters as well as monitoring and litigation in lawsuits of the same nature.
Preparation of constitutional trial (amparo) claims both direct and indirect, as well as monitoring and litigation in the constitutional trial.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Belén Campillo Álvarez

bcampillo@glyma.com

Belén Campillo Álvarez is a lawyer at González Luna, Moreno y Armida, S.C., in which she specializes in the area of National and International Consulting.

EDUCATION:

Belén Campillo studied from 2011 to 2015 at the Universidad Iberoamericana, graduating in March 2016.
In 2017 she completed a diploma in tax law at the Mexican Academy of Tax Law.

PREVIOUS EXPERIENCE:

Belén Campillo has more than 6 years of experience in the Administrative and Tax Law areas. In 2013 she joined Pueblita Abogados, S.C. where she worked in both Consulting and Tax Litigation areas.
In 2019, she joined González Luna, Moreno y Armida, S.C. in the area of National and International Consulting.

PROFESSIONAL PRACTICE:

Tax advice to both national and foreign companies in mergers and acquisitions, structures and estate planning.
Legal defense of individuals and legal entities before fiscal and administrative authorities, administrative courts and the Federal Judiciary, against acts and resolutions of fiscal authorities in matters of local and federal taxes and contributions.
Defense of individuals and legal entities before the Federal Judiciary in constitutional trials (amparo) against fiscal and administrative laws, both local and federal.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Jerónimo Azcué

jazcue@glyma.com

Jerónimo Azcué is a lawyer at González Luna, Moreno y Armida, S.C. from 2015 to 2019 he collaborated in the Tax and Administrative Litigation area, and currently he collaborates in the Tax Advisory area.

EDUCATION:

Jerónimo Azcué obtained a law degree from Universidad Anáhuac México Norte.

PROFESSIONAL PRACTICE:

Preparation and monitoring of revocation resources in tax and administrative matters.

Preparation of nullity claims in tax matters as well as follow-up and litigation in lawsuits of the same nature.

Preparation of constitutional trial (amparo) lawsuits both direct and indirect, as well as monitoring and litigation in the constitutional trial.
Advice to national and foreign companies in case of mergers, splits, disposals and acquisitions of assets.
Advice and follow-up on audits carried out by the authority to individuals and legal entities.

LANGUAGES:

Spanish, and is fluent in speaking and writing in English.

Galia Slodownik

gslodownik@glyma.com

Galia Slodownik Wollenstein is a lawyer at González Luna, Moreno y Armida, S.C., in which she specializes in the area of National and International Consulting.

EDUCATION:

Galia Slodownik studied from 2017 to 2020 at the Universidad Iberoamericana, graduating with Academic Excellence.

PREVIOUS EXPERIENCE:

Galia Slodownik has more than 5 years of work experience. In January 2019 she joined Nader, Hayaux y Goebel, S.C. where she worked in the areas of Mergers and Acquisitions, Capital Markets and Corporate Law. In January 2022 she joined González Luna, Moreno y Armida, S.C. in the area of National and International Consulting.

PROFESSIONAL PRACTICE:

Tax advice to both national and foreign companies in mergers and acquisitions, acquisitions and disposals of assets, real estate projects and estate planning.
Preparation of national legislation studies to determine tax effects of transactions carried out by residents for tax purposes in Mexico.

LANGUAGES:

Spanish, English and Hebrew.

Mauricio Álvarez Tostado Alba

malvarezt@glyma.com

Mauricio Alvarez Tostado Alba is a lawyer at González Luna, Moreno y Armida, S.C., in which she specializes in the area of National and International Consulting.

EDUCATION:

Mauricio Alvarez Tostado studied from 2016 to 2020 at the Universidad Nacional Autonoma de Mexico, graduating through the defense of the thesis “Cryptocurrencies in light of the Income Tax in Mexico” (Las Criptomonedas a la Luz del Impuesto sobre la Renta en México).

EXPERIENCE:

Mauricio Alvarez Tostado has more than 6 years of work experience. In june 2019 he joined to Kavanagh Gorozpe’s team (K&G Abogados, S.C) where he worked in the areas of corporate tax counseling, personal tax advisory and tax litigation. In August 2023 he joined González Luna, Moreno y Armida, S.C. in the area of National and International Consulting.

PROFESSIONAL PRACTICE:

Tax advice to both national and foreign companies in mergers and acquisitions, acquisitions and disposals of assets, real estate projects and estate planning, VAT reimbursements, administrative appeals and annulment lawsuits, design and proposal of efficient structures for specific transactions.
Drafting of analysis under national legislation to determine tax effects of the transactions carried out by residents for tax purposes in Mexico, both individuals and corporations.

LANGUAGES:

Spanish as mother tongue, and he is fluent in writing and speaking English.

Marina Romo Nicolau

mromo@glyma.com

Marina Romo Nicolau is a lawyer at González Luna, Moreno y Armida, S.C., in which she specializes in the area of Tax Consulting.

EDUCATION:

Marina Romo studied from 2017 to 2022 at la Escuela Libre de Derecho, and obtained her J.D. degree with her thesis titled “Aplicación y Alcance de la Cláusula Anti-Abuso General Prevista en el Código Fiscal de la Federación y su Eficacia para Combatir el Abuso de Tratados (Treaty-Shopping)”.

EXPERIENCE:

Marina Romo has experience in López Melih y Estrada, S.C. (August, 2019 - August, 2020). Where she reviewed agreements and followed-up on files at the PJF and the TSJ CDMX. As well as drafting of pleadings, appeals and other types of filings related to administrative litigation proceedings.

PROFESSIONAL PRACTICE:

Tax advice to both national and foreign companies in mergers and acquisitions, acquisitions and disposals of assets, real estate projects and estate planning.
Preparation of national legislation studies to determine tax effects of transactions carried out by residents for tax purposes in Mexico.

LANGUAGES:

Spanish and English.

Sebastián González Luna Álvarez

sgonzalezluna@glyma.com

Sebastián Gonzalez Luna Álvarez Is An Intern At The Firm González Luna, Moreno Y Armida, S.C., in which he collaborates in the Fiscal litigation area.

EDUCATION:

Sebastián Gonzalez Luna Álvarez studied from 2016 to 2021 at the Instituto Tecnológico Autónomo de México (ITAM).

PREVIOUS EXPERIENCE:

Sebastián Gonzalez Luna Álvarez worked joined the firm Ramirez Ornelas Asociados where he practiced civil and commercial litigation.
In 2021, he joined González Luna, Moreno y Armida, S.C. in the National and International Consulting area.

PROFESSIONAL PRACTICE:

Preparation and monitoring of revocation resources in tax and administrative matters.
Preparation of nullity claims in tax matters as well as follow-up and litigation in lawsuits of the same nature.

LANGUAGES:

Spanish and English

Fabián González Gómez

fgonzalez@glyma.com

Fabián González Gómez is an intern in the Tax Litigation area of the firm González Luna, Moreno y Armida, S.C., also participating in matters in the area of International Trade.

EDUCATION:

Fabián González Gómez is currently pursuing his law degree at Universidad Panamericana, campus Ciudad UP, class of 2020-2025, specializing in Litigation and Tax Law.

Since 2022 he is a member of the Law Student Council of Universidad Panamericana, Ciudad UP campus.

PREVIUS EXPERIENCE:

In 2022, Fabián González Gómez was part of Chevez, Ruíz, Zamarripa y Cía, S.C. where he held the position of Staff 2 in the Tax Consulting area.

PROFESSIONAL PRACTICE:

Preparation of briefs and follow-up of matters, in defense of Mexican and foreign companies, as well as individuals, before the Tax Administration Service (SAT) and other governmental authorities, related to tax and administrative areas.

LANGUAGES:

Spanish and English.

Ana Paula Michel

amichel@glyma.com

.

.