(Founding Member) born Guadalajara, Jalisco, Mexico, 1962; admitted to
practice 1987, Mexico.
Escuela Libre de Derecho (Bachelor in Law).
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.
Escuela Libre de Derecho, 1987—; Universidad Panamericana, 1988-1989.
Alternate Counselor of the Mexican Taxpayers Ombudsman. MEMBER: Mexican Bar
Association; International Fiscal Association.
Tax Law; International Taxation.