Carlos Sánchez, as Senior Associate of the Tax Department of the México City office, has extensive experience on the following activities:

Design and implementation of legal and tax strategies, both in prevention and compliance scenarios, as well as in reactive and contingency scenarios.

• Negotiations with various tax and administrative authorities at different levels and government bodies, to reach agreements that avoid or reduce a potential contingency, or set precedents for start an administrative procedure.
• Inspection processes, requirements, invitations, processes to verify materiality in operations and, in general, any procedure before federal and local administrative and fiscal authorities.
• Alternative means of dispute resolution, complaints and obtaining criteria processed before the Fiscal Ombudsperson in México.
• Relief of different types of legal means of defense: administrative, ordinary, extraordinary, summary and exclusively pertaining to the merits (substance over form procedures), in tax, administrative and constitutional matters.
• Filing of legal means of constitutional defense against norms, application of norms and acts of authorities.

It is important to highlight that in the performance of these tasks, Carlos applies his extensive knowledge and experience in federal taxes (VAT, ISR, IETU, IEPS, etc.), international taxes, transfer pricing, local taxes, treatment of principles of legality in administrative matters, constitutional principles and human rights.

• Lawyer from Universidad de Guadalajara.
• Diploma of specialization in tax defense from the Instituto Mexicano de Análisis Tributario.
• Diploma in constitutional and administrative defense from the Instituto Mexicano de Análisis Tributario.

• Tax Commission of the International Chamber of Commerce México (ICC México).
• Tax Commission of the Spanish Chamber of Commerce in México (CAMESCOM).

Carlos has written several articles, including the one published in the november 2019 edition of the spanish magazine "Moneda Única" called "News in tax matters (transfer pricing): Recent jurisprudence of the Supreme Court of Justice in Mexico", where it is explained how the mexican Supreme Court of Justice conditioned the deductions from adjustments in transfer pricing, to the formal requirement to present the informative returns of "relevant operations", estimating that the requirement it is a complementary condition and not a substitute for the existing ones for deductions in general, which safe the audit function of the tax authorities.