Mr Santiago Llano Zapatero > Ritch, Mueller y Nicolau, S.C. > Mexico City, Mexico > Lawyer Profile

Ritch, Mueller y Nicolau, S.C.
Av. Pedregal 24, 10th floor
Molino del Rey
11040, Mexico City
Mexico

Work Department

Tax

Position

Partner

Career

Santiago Llano joined the firm as partner in 2017. He has more than 15 years of experience providing tax advice to companies carrying out business activities in Mexico and Latin America, as well as resident companies in Mexico carrying out business activities abroad. Main projects in which he is involved in include, equity and debt public and private investment structures; mergers and acquisitions; development of new businesses; restructure; representation before partners and authorities in tax matters, among others.

 Santiago actively advices companies in diverse sectors such as energy, including “oil and gas” and “power and electricity”; financial and real estate, among others. Likewise, he advices private equity funds investing in Mexico.
Santiago has vast experience in transfer pricing matters. He advises companies in restructures; tax audits and controversy processes; advance pricing agreements and other transactional matters.

Languages

Spanish and English

Memberships

Member of the International Bar Association

Education

Master’s in Tax Law –  Universidad Panamericana (2010), Mexico City, Mexico.

Accounting Bachelor – Universidad Panamericana (2009), Mexico City, Mexico.

Lawyer Rankings

Mexico > Tax

Clients of Ritch, Mueller y Nicolau, S.C.‘s tax department view it as ‘the best ally in transactions‘ and the team is particularly well versed in tax matters (particularly structuring) in connection with some of the biggest deals in the Mexican market. In this respect it has a truly notable reputation in the real estate and energy spheres, while in capital markets-related tax work, the team also acts for a number of private equity groups and other finance sector entities. On the contentious side, the team assists with tax authority negotiations regarding audits, mediation procedures, and litigation, including before the Supreme Court. Three lawyers share leadership of the practice: Oscar López Velarde, a veteran of numerous contentious tax procedures; Santiago Llano Zapatero, who is a go-to tax advisor in the energy sector; and Juan José Paullada, an upcoming name in tax controversy. At associate level, former senior Eric Humberto Palacios left the firm in August 2024. However, the practice was substantially boosted the following month with the arrival of high-profile practitioner Alejandro Santoyo, formerly head of the tax practice at Creel, García-Cuéllar, Aiza y Enríquez, S.C..