Basham, Ringe y Correa, S.C. > Mexico City, Mexico > Firm Profile

Basham, Ringe y Correa, S.C.
MEXICO D.F. 05120

Mexico > Intellectual property Tier 1

Housing one of the largest IP teams in the market, full-service firm Basham, Ringe y Correa, S.C. is a true force to be reckoned with. The seven-partner practice stands out for its strong expertise in copyright and trade mark matters, including the prosecution of distinctive brands and trade names, while also remaining active in litigation. It has also developed a respectable privacy and data protection area over the last few years. The department houses highly experienced practitioners including: patent litigation and data protection specialist, Adolfo Athie; managing partner Eduardo Kleinberg (who leads the trade mark, franchising and licensing practices); Martín Michaus, who focuses on trade mark and domain consulting; Juan Carlos Hernandez, who handles consulting in the trade marks and copyright areas; former director-general of the National Copyright Institute (INDAUTOR), Manuel Guerra Zamorro; and Claudio Ulloa who is both a lawyer and an engineer. Key support comes from partner and skilled litigator Eduardo Castañeda and senior associates Mariana Vargas and Santiago Zubikarai. Recent work highlights saw the firm obtaining a judgment to compensate for the lost patent term in Mexico.

Practice head(s):

Eduardo Kleinberg; Martín Michaus; Adolfo Athié


‘Very fast return with good quality and strong advice. Eduardo Castaneda is always available acting in the sense previously described.’

‘Excellent service and relationship. They get involved in the issues of the company as if they were part of it. You feel confident that everything is being done in the best possible way, especially with Juan Carlos Hernandez Campos, Mariana Vargas and Eduardo Kleinberg.’

‘They have an app that keeps you up to date with the latest laws and regulations. They are up to date.’

‘Juan Carlos Hernandez Campos: Smart and reliable point of contact with sure instinct. Good negotiator and all-out litigator.’

‘In addition, they keep an eye on the costs.’

‘We mainly work with Juan Carlos Hernandez and Mariana Vargas Macias. Juan Carlos has a profound knowledge in all areas concerning trademark law in Mexico. We can highly recommend them both for any kind of trademark work in Mexico.’

‘Very good responsiveness and exceptional project management.’

Key clients




NFL Properties


Ralph Lauren


Soho House

All Star



Michael Kors





Home Box Office

3D Sports

Mezcal Ojo de Tigre

Destilería y Bodega Abasolo


Grupo Nacional Provincial



Kylie Jenner


Work highlights

  • Advised Bayer on the development of a strategy to compensate for the shortening of the patent protection term in Mexico, obtaining a ruing from the Mexican Supreme Court of Justice in an Amparo en Revisión  that patents in Mexico must have at least 17 effective years of protection and that delays at the Patent Office had forced the cilent to seek an extension.
  • Assisted  Goodyear obtain a transfer of the domain
  • Assisted Nowhere with the defence of its trademark A Bathing Ape (and related IP from third parties) seeking to take advantage of their lack of registration in Mexico.

Mexico > Labour and employment Tier 1

Accomplished full-service firm Basham, Ringe y Correa, S.C. is a longstanding market presence and enjoys a predominant position in the labour and employment arena. It houses a practice group over 30 lawyers-strong who operate from the León, Mexico City, Monterrey and Querétaro offices and handle the full range of labour and social security mandates, including labour consulting, restructurings and transfers, lay-offs, collective negotiation, litigation, and day-to-day issues and strategy, among other matters. Senior partner, Jorge De Presno – the ‘star of the team’ – has a focus on collective and individual labour matters and employment and social security law; he co-heads the team with Alvaro Gonzalez (in Monterrey), who specialises on labour planning and consultancy, as well as labour strategies. Key support comes from senior associates Luis Álvarez, whose practice encompasses labour consulting and litigation, and Alejandro Hernández, who excels at handling labour audits as well as on collective bargaining agreements and strike procedures. The firm strengthened the practice further in May 2021 with the hire of David Puente-Tostado from Sánchez Devanny; he joined as partner at the Monterrey office and has extensive experience in collective bargaining in general but specifically in the electrical and automotive industries, as well as in individual, collective and social security-related litigation.

Practice head(s):

Jorge De Presno; Alvaro Gonzalez


‘Deep knowledge of the labor law in Mexico. Their response time is outstanding.’

‘The star of the team is Jorge de Presno.’

‘It is a team of high legal technical efficiency, very focused on customer service, with good disposition and assertiveness. Kindness, excellent attention, availability in time and form.’

Key clients

Legrand / Bticino

Barclays Bank

Nacional Financiera


AMPCO Pittsburgh

British Petroleum

Bank of America



VF Corporation

Ente Nazionale Idrocarburi (ENI)

TI Automotive

Tenneco Automotive Operating Company

Omnicom Media Group

Becton Dickinson

Arizona Beverages



Work highlights

  • Representing Barclays Bank in on-going litigation brought by former Lehman Brothers employees in Mexico claiming a surrogate employment relationship with Barclays deriving from the purchase of the assets of Lehman by Barclays after Lehman filed for bankruptcy.
  • Assisted Bticino de Mexico in the employment termination process of its General Manager.
  • Representing Nacional Financiera in a lawsuit brought by the heirs of a deceased service provider of a multimillion-dollar trust of Nacional Financiera, by which they claim rights as if said individual had been an employee.

Mexico > Tax Tier 1

Always keeping up with the ‘latest regulations, interpretations and trends in the tax world’, the large practice at Basham, Ringe y Correa, S.C. covers the full array of tax mandates, although it is best known for its top-notch expertise in tax controversy - especially regarding transfer-pricing disputes. A group of six well-rounded practitioners head this notable department, which is valued by clients for its ‘deep knowledge of the effects of reorganisations in Mexico’ as well as for the lawyers' ‘close relationship with local authorities'. Key practice figures include: skilled litigator Gerardo Nieto; seasoned tax expert Gil Zenteno, who is also very prominent on tax controversy mandates; Alejandro Barrera, lauded by clients for his ‘extensive knowledge of his country's taxes’ as well as for his expertise, especially regarding corporate tax and transfer pricing; Francisco Matus, who is specialised in financial taxation; Victor Barajas, who has a particular focus on private wealth matters; and Sergio Barajas, who heads the international trade and customs area. They manage a team of over 20 associates which is regularly sought out by relevant names - particularly from the mining, automotive, retail, and energy industry.

Practice head(s):

Gerardo Nieto; Gil Zenteno G.; Alejandro Barrera; Víctor Barajas; Sergio Barajas; Francisco Matus


‘The team led by expert Alejandro Barrera is characterised by its extensive experience in the Mexican tax area and its deep knowledge of the effects of reorganisations in Mexico.’

‘They make sure that they are always up to date with the latest regulations, interpretations and trends in the tax world.’

‘Undoubtedly, their tax knowledge and close relationship with local authorities is one of their strengths.’

‘They have enabled us to advise our major clients correctly and to define solid strategies in the most complex transactions at international level.’

‘Alejandro Barrera has extensive knowledge of his country’s taxes, which allows him to always have a quick and accurate response. Gerardo Nieto is a technically brilliant lawyer. He knows the law in detail and has the great ability to always be proactive.’

‘Under Alejandro’s leadership, they display great experience in the tax effects of international reorganisations, being always available and attentive to the needs of our clients. We also highlight the work and experience of partner Víctor Barajas.’

‘Partners Gerardo Nieto, Alejandro Barrera and Victor Barajas are pillars in the tax field who, under any circumstance, demonstrate the experience acquired over the years.’

Key clients

Ricoh Mexicana and Ricoh Latin America

Jellyfish Digital Group

British Columbia Investment Management Corporation


Wasatch Property

Clover Wireless

KTRI Holdings

Infraestructura Energética del Norte

Owens & Minor



Grupo Pozo Blanco and Grupo Prestige Worldwide

MarketStar Corporation


Aon Corporation

Work highlights

  • Representing Walmart in the audit processes and inspection by the tax authority derived from its sale of Suburbia to retailer Liverpool.  
  • Assisted Toyota obtain the authorisations for the start-up of the new automotive plant in Guanajuato, as well as on securing a temporary VAT exemption.
  • Assisted British Columbia Investment Management Corporation with restructuring the  investment in its five Mexican companies in order to comply with certain tax regulations under Canadian law.  

Mexico > Wealth management Tier 1

Basham, Ringe y Correa, S.C. is home to ‘one of the best wealth management practices in Mexico’. Highlighted for offering ‘clear and quick responses’, the practice has focus on high-net worth-individuals in Mexico, regularly advising them on a wide range of matters such as the transfer of their domestic and international assets; the design of cross-border successions and estates; and international trusts. It is co-led by Victor Barajas, who has over 20 years' experience in tax and private clients' work - and is particularly strong on the structuring of wealth matters, the repatriation of funds, asset protection and corporate governance; and Alejandro Barrera, who garners plaudit for his sophisticated approach to estate and tax planning.  Additional partner expertise comes from the head of M&A Daniel Del Rio.

Practice head(s):

Victor Manuel Barajas; Alejandro Barrera


‘It is one of the best wealth management practices in Mexico. They have a great balance of knowledge, experience and speed.’

‘The service is one of the best – always with clear and quick responses.’

Mexico > Competition and antitrust Tier 2

Basham, Ringe y Correa, S.C.'s robust seven-strong practice is well-regarded in the market for its expertise when handling merger control and investigations, as well as in competition and antitrust-related litigation. Standout partner Amilcar Peredo, who is well-versed in pre-merger filings, investigations related to price fixing and bid rigging, heads the department, closely supported by noted practitioners Rodolfo Barreda and Fernanda Garza. Recent work highlights include assisting Tiffany & Co with a pre-merger filing procedure for its acquisition by luxury brand Moet Hennessy Louis Vuitton (LVMH). The team's broad client roster also spans other sectors including pharmaceuticals, aviation, and food and beverages.

Practice head(s):

Amílcar Peredo; Rodofo Barreda; Jesús Colunga

Key clients

WESCO International

Mitsubishi Heavy Industries


Tiffany & Co

Japan Industrial Solutions

Lear Corporation





Mattel de México


Work highlights

  • Assisted WESCO with a pre-merger filing procedure for the acquisition of its competitor, Anixter International.
  • Assisted SAAM in connection with a positive opinion request procedure for the acquisition of control of its competitor, Intertug México.
  • Assisted MHI and Hitachi in a pre-merger filing procedure for the acquisition of control of Mitsubishi Hitachi Power System, a JV company that carries out multinational operations focused on thermal power generation systems.

Mexico > Corporate and M&A Tier 2

Full-service firm Basham, Ringe y Correa, S.C. houses a large and talented corporate and M&A practice, divided between its offices in Mexico City, Monterrey, Querétaro and León, offering a mix of day-to-day and transactional advice for both domestic and international clients. The accomplished nine-partner team, which is a popular choice -especially among clients from the industrial, energy and service sectors- is led by seasoned market player Daniel Del Rio, who is particularly skilled handling cross-border investments, both inbound and outbound. Other key names include Juan Jose Lopez de Silanes, who works closely with fellow partner Jesus Colunga and handles partnership agreements, M&A, reorganisations, investment, public bids and corporate governance; energy specialist Juan Carlos Serra; competition and antitrust head Amilcar Peredo; Miguel Angel Peralta, who focuses on M&A, finance, capital markets and real estate; Amilcar Garcia; along with Luis Lujan and Carlos Velazquez de Leon in Querétaro and Monterrey, respectively. Senior associate Moisés Gómez Flores, who has been in charge of the León office since its opening, is also noted.

Practice head(s):

Daniel del Rio

Key clients

Itau Corpbanca (New York branch)



LSC Communications


Gerdau GLT Spain

NH Hotels

Print LSC Communication

Garret Motions

Grupo Hinode

Platinum Equity

Terminal de LNG de Altamira


Platinum Equity

MarketStar Corporation

Aon Corporation

Federal-Mogul Motorparts

Grupo Pozo Blanco and Gruopo Prestige Worldwide

Foley Lardner, Eversheds Sutherland

Jones Walker

Kathrein Mobilcom Mexico

Veirano Advogados

Ricoh Mexicana

Jellyfish Digital Group


Eci Rego

Crown Famosa

Marcegaglia Mexico

Crown Mexico

VF Corporation

Amesbury Mexico



HCL Technologies

MPI de Mexico

Uniformes de San Luis

Laticrete Mexicana

Whitmore Mexico

Owens & Minor

Kontoor Brands

Prosegur Global

British Columbia Investment Management Corporation

Work highlights

  • Advised Eni on the Mexican legal aspects of the acquisition of a 40% stake in Finproject from VEI Capital fund  
  • Advising SAAM on the acquisition of 70% of Intertug; estimated deal value: $70m.    
  • Advised Itau Corpbanca and SAAM on the implementation of an amendment to an existing $40m facility, related to the application of a new interest rate follwoing the abandonment of LIBOR, and the granting of new guaranties to cover the unpaid balance of the credit.

Mexico > Compliance Tier 3

The broad compliance practice at full-service firm Basham, Ringe y Correa, S.C. boasts some notable expertise advising on matters ranging from transactional regulatory compliance, risk assessments and training, to internal investigations, third-party assessments and preventative and corrective measures. It also shows dexterity handling matters related to the FCPA and the UK Bribery Act. The practice group is led by a cadre of senior partners including head of the firm's administrative practice Rodolfo Barreda; head of the corporate/M&A practice Daniel Del Rio; and four highly experienced white-collar/criminal litigators: Francisco Tiburcio, Alejandro Catala, Jorge Medina and Gilberto Valle. Recent matters include the design and implementation of a 'self-regulation' program for compliance with Mexico's anti-money-laundering requirements, compliance training, compliance audits, and analysis and reporting. On data compliance matters, the firm has a specialised data protection and privacy practice (part of the firm’s broader TMT department), led by Adolfo Athie and Teresa Espinosa.

Practice head(s):

Rodolfo Barreda; Francisco Tiburcio; Daniel Del Río; Jorge Medina

Mexico > Energy and natural resources Tier 3

A market stalwart, the full-service Basham, Ringe y Correa, S.C. is a well-known name in the oil-and-gas sectors, and power, sectors, thanks to a 10-strong practice that advises on the full range of energy mandates, from corporate and financial aspects, through project development, to regulatory, environmental and contentious matters. The team benefits from the expertise of capable practitioner Juan Carlos Serra, who handles transactions, investment, public bidding, and mining and energy advisory; head of the corporate / M&A practice Daniel Del Rio; and Jesus Colunga, who focuses on regulatory matters. Senior associate Jorge Escobedo, who focuses on administrative procedures and regulatory compliance, is also noted.

Practice head(s):

Juan Carlos Serra; Daniel Del Río; Jesus Colunga ; Rodolfo Barreda

Key clients

Cogent México

Work highlights

  • Assisted Cogent with the establishment and day-to-day operational matters of its commercial operations in Mexico.
  • Advised Grupo Gondi on the development, construction and operation of a paper manufacturing facility to be located in the Mexican State of Nuevo León, with an investment of approximately $300m.
  • Advised a client regarding its commercial operations in Mexico, specifically regarding activities related to the import of gasoline and diesel from US for subsequent public sale.

Mexico > Environment Tier 3

The four-strong practice at Basham, Ringe y Correa, S.C. offers a good regulatory practice, although it is arguably best known for its knowledge of and track record in administrative litigation and contentious proceedings in the environmental arena. This is a major area of expertise for senior associate Ricardo Evangelista, who coordinates the department. Recent work saw the firm assisting Ermitex in obtaining the environmental licenses required to implement a project focused on the extraction of stone material. Additional partner-level experience is provided by Juan Carlos Serra and Daniel Del Rio.

Practice head(s):

Ricardo Evangelista

Key clients

Mondelez México

PPG AP Resinas

Volkswagen de México


Givaudan de México

Jaguar Land Rover

Peugeot México

Solutia Tlaxcala

Lindt & Sprungli de México

Work highlights

  • Advising subsidiaries of an automotive-sector company on the sale of 100% of shares of a company; the work included the analysis and review of the environmental documentation of the target entities.
  • Assisted a well-known company by preparing a comprehensive analysis of the legal dispositions in force in Mexico governing biodiversity and access to genetic resources.
  • Advised Ermitex on obtaining the environmental licenses required to implement a project focused on the extraction of stone material in a site located in the north of Mexico.

Mexico > International trade and customs Tier 3

Drawing from the expertise of the firm's sturdy tax department, Basham, Ringe y Correa, S.C. has established itself as a solid competitor in the international trade and customs arena. Experienced practitioner, Sergio Barajas, currently President of IMECE (Instituto Mexicano de Ejecutivos en Comercio Exterior), heads the five-strong department, which has a focus on customs procedures, WTO and NAFTA-related treaty issues, IMMEX-related matters, audits, verification of origin, administrative procedures and foreign trade strategy for new operations, among other specialties. Key support is provided by senior associate Roberto Serralde, who has vast expertise regarding lobbying and governmental negotiations related to foreign trade matters concerning the automotive, electric, retail and chemical industries.

Practice head(s):

Sergio Barajas

Key clients

Grupo Idealsa

Tesa Tape México

IMM Research México

Mexico > Life sciences Tier 3

Basham, Ringe y Correa, S.C. combines expertise in both regulation and litigation, with broad knowledge of the manufacturing, marketing, labelling and advertising of pharmaceutical products, medical devices, pesticides, fertilisers, cosmetics, and myriad other products, where it acts for household name brands and companies. The practice includes noted practitioners such as corporate expert Daniel Del Rio, who maintains a broad practice, with a particular focus on the healthcare sector; public law specialist Rodolfo Barreda; and associate Ricardo Evangelista.

Practice head(s):

Daniel Del Rio; Rodolfo Barreda

Key clients

Alexion Pharmaceuticals

Alfa Wasserman


Coca Cola

KT & G

Zimmer Biomet



Benefit Cosmetics



Canopy Growth Corporation






Moet Hennessy

Louis Vuitton




PTS Diagnostics

Work highlights

  • Advised Cochlear regarding the incorporation of a local subsidiary for the import and distribution of cochlear implants in Mexico.
  • Advised Mattel de México regarding the possibility of manufacturing face masks for donation without any authorisation required from Federal Commission for the Protection Against Sanitary Risks.
  • Acts as advisor to Canopy Growth Corporation for the implementation of its regulatory operations in the country.

Mexico > Real estate Tier 4

Four corporate partners lead the real estate practice at full-service Mexican firm Basham, Ringe y Correa, S.C., which has niche strength in sectors such as retail and hospitality. Noted practitioners include: senior partner and head of corporate Daniel Del Rio, who has deep experience of M&A transactions and a specific focus on real estate; Amilcar Garcia specializes in retail for luxury brands as well as on industrial and health sector real estate matters; managing partner Juan Jose Lopez de Silanes is particularly strong in the areas of planning and execution of national and international transactions; and Jesus Colunga is a hospitality expert. At associate level, seniors Gerson Vaca (corporate and transactional matters) and Ricardo Evangelista (with regard to environmental aspects) both lean in to the practice.

Practice head(s):

Daniel del Río; Amilcar García and Juan Carlos Serra

Mexico > Banking and finance Tier 5

Basham, Ringe y Correa, S.C.  fields a five-strong banking and finance practice group, considered by a client as ‘excellent to work with’ and led by partners Miguel Angel Peralta and Pedro Said. Peralta is regularly sought out by clients for his expertise on syndicated loans and other financing transactions, IPOs, securitisations, and financial regulatory matters; while Said focuses on national and international transactions, including structuring and reorganising financings, guarantees and securities.

Practice head(s):

Miguel Angel Peralta; Pedro Said


‘Excellent to work with. Knowledgeable, cost efficient, good delivery.’

Key clients

Crown Holdings

Crown Cork & Seal

Bank Leumi le-Israel


HSBC Corporate Trustee Company

JP Morgan

Work highlights

  • Represented ten of Crown Holdings’ Mexican subsidiaries on the restructuring of a $1.1bn loan.
  • Advised Crown Cork & Seal (and certain Mexican subsidiaries) on the amending of a Receivables Purchase Agreement for a loan of more than $15bn from Rabobank.
  • Represented Commerzbank on the granting of a loan to Eissmann Automotive Deutschland, with its Mexican subsidiary as a guarantor.

Basham is a full-service law firm with a strong presence in Latin America. Established in Mexico in 1912, the firm has more than 100 years of experience helping clients to do business throughout Mexico and abroad.

The firm’s clients include financial institutions, individuals, medium-sized companies and prominent international corporations, such as PPG Industries; Walmart; AAM Maquiladora México; Colgate Palmolive; Noble Energy; Norges Bank; Bank of America; Michelin; Alstom; JK Tornel; Sanrio; VF Outdoor México; Enertec Exports; Tubos de Aceros de México; Gerdau; Gap; Recicladora de Propiedades y Viviendas Mexicanas; Diageo; and NBC Universal, among others.

Chambers Latin America (2018) has recommended Basham Ringe y Correa as a leading firm in competition/ antitrust; corporate; M&A; energy and natural resources; intellectual property; labour and employment; and private wealth law and tax.

The firm’s large group of lawyers and support staff is committed to maintaining the highest professional and ethical standards. In addition, Basham’s lawyers actively participate in worldwide associations and international transactions. This in turn improves the firm’s growing capacity to serve its clients; indeed, it has spent over a century constantly adjusting to the dynamics of the global business environment.

The high level of specialisation and development within each department, along with the coordination of the various practice areas and lawyers’ in-depth knowledge of markets and economic trends, combine to provide clients with outstanding legal and business insight, leading to innovative, practical and timely solutions.

Basham, Ringe y Correa has a team of experts across its three strategic offices located in Mexico City, Monterrey and Queretaro with unparalleled expertise in their practices.

Main international areas of practice: The firm has a wide range of practice areas including: anti-corruption; compliance and investigations; antitrust; automotive; banking and finance; capital markets; civil; commercial litigation and arbitration; commercial insolvency; contracts; corporate; corporate governance; criminal litigation and counselling on crime prevention; environmental law and sustainability; estate planning and asset protection; foreign investments; foreign trade customs and regulatory; franchising; government bidding and privatisations; government procurement; immigration; information technology; intellectual property; labour, employment and social security; luxury law; mergers and acquisitions; privacy and data protection; pro bono; tax consulting and litigation; and trusts.

The firm’s work also covers a variety of sectors, including: aerospace; aviation and airport law; consumer protection; gaming and sweepstakes area; health; insurance; life sciences; mining; oil and gas; real estate; renewable energies and electricity powers; shipping law and port law; social security; telecommunications; and trucking and railroads.

Finally, the firm actively encourages the participation of all of its lawyers in pro bono work for, among others, charitable institutions and non-profit organisations. For this purpose, the firm has created the Basham Foundation.

With over a century of delivering high-quality legal services, Basham, Ringe y Correa has become Mexico’s premium choice for domestic and foreign clients in need of solutions for complex legal work.

Basham, Ringe y Correa’s other recent recognitions include:

  • Best Latin American Law Firm: Corporate in the Silver Awards 2019 by the International Legal Alliance Summit
  • Best Latin American IP Firm in the Silver Awards 2019 by the International Legal Alliance Summit
  • Firm of the Year in Mexico
    By Who’s Who Legal from 2007 through 2020.
  • Best Latin American IP firm in the Gold Awards 2018 by the International Legal Alliance Summit
  • Best Latin American Law Firm: Corporate in the Silver Awards 2018 by the International Legal Alliance Summit
  • Intellectual Property Law Firm of the Year in 2018
    Award given by the publication Best Lawyers.
  • International Tax Review
    Basham has been ranked in tier 1 in Tax controversy by International Tax Review.
  • Client Service Award
    Granted by Chambers Latin America in 2014.
  • Gold Award
    As Best Mexican Firm in Mexico in 2010, 2012, 2015, 2016 and 2017,
  • Silver Award
    granted by International Legal Alliance Summit in 2008, 2010, 2011, 2013,2014, 2016 and 2017.
  • Silver Award
    As The Best Intellectual Property Mexican Firm in 2016 and 2017 granted by Leaders League.
  • Mexico Tax Disputes Firm of the Year
    By the International Tax Review in 2010, 2011, 2012 and 2013.
  • Mexico Tax Court Firm of the Year
    By the International Tax Review in 2015.
  • The Pro-Bono Award
    By Fundación Appleseed de México, A.C. in 2014.
  • Mexico Patent Firm of the Year Award
    Granted by Managing Intellectual Property in 2016.

Languages: Spanish, English, French, Portuguese, Japanese, German, Mandarin.

Corporate and M&A Daniel Del Rio
Intellectual property Martin Michaus
Tax Gerardo Nieto
Banking and finance Miguel Angel Peralta
Antitrust Amilcar Peredo
Infrastructure, energy and mining Juan Carlos Serra
Labor Jorge De Presno
Foreign trade Sergio Barajas
Other fee-earners : 95
Chinese (Mandarin)
Partners : 29

A guide to white-collar offences (
Basham, Ringe y Correa on key white-collar and fraud offences in Mexican law