Ms Mariana Eguiarte-Morett > Sánchez Devanny > Mexico City, Mexico > Lawyer Profile
Sánchez Devanny Offices
PASEO DE LAS PALMAS 525, PISO 6
COL. LOMAS DE CHAPULTEPEC
CIUDAD DE MÉXICO 11000
Mexico
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Ms Mariana Eguiarte-Morett
Work Department
Tax
Position
Partner
Career
Mariana has 15 years of legal experience, and is admitted to law practice both in Mexico and in the State of New York, USA. Her practice is primarily focused on two fronts. The first is advising national and multinational companies in domestic and international tax issues (inbound and outbound), including mergers and acquisitions, corporate restructurings, leveraged financing and project financing, tax aspects of compliance and diligence processes, along with interpretation and application of treaties. She has also developed a niche practice in consumption taxes, focusing on Value Added Tax and Special Goods and Services Tax. The second, which is closely related with her tax advisory capacities described on the first front, comprises the assistance in dealing with the tax authorities (i) in the negotiation of complex tax rulings and agreements for clients to optimize and secure their tax treatment in Mexico, including international tax and transfer pricing issues (such as APAs and BAPAs), along with assisting in complex administrative procedures to obtain tax authorizations and refunds of taxes; and (ii) in tax audits and investigations aimed at eliminating or minimizing tax exposure of clients subject to audit procedures by the authorities.
Languages
- Spanish
- English
Memberships
- NYSBA, and of IFA Mexico branch.
Education
- Master of Laws in Tax, distinguished as a scholarship recipient by the Ministry of Education. Universidad Panamericana, Mexico City, Mexico (2013).
- Studies in corporate finance. Instituto Tecnológico Autónomo de México, Mexico City, Mexico (2010, 2011).
- Master of Laws (LL.M.) in International Tax Law, distinguished as Wallace and CONACYT’s scholarship recipient. New York University School of Law, New York, USA (2009).
- Special Studies in Tax Law, honorable mention. Universidad Panamericana, Mexico City, Mexico (2007).
- Law Degree, honorable mention. Universidad Panamericana, Mexico City, Mexico (2006).
Lawyer Rankings
Mexico > Tax
Drawing on the international know-how and insight into the Mexican tax regime derived from its members’ experience at global law and accounting firms and the Mexican tax administration, the tax department at Sánchez Devanny is adept in audits and litigation, as well as the provision of relevant support on cross-border transactions involving tax treaty interpretation, transfer pricing and foreign tax credit matters. Senior partner Ricardo León Santacruz focuses on Mexican inbound and outbound tax planning and transfer pricing. Santacruz is one of the group’s five practice heads, alongside Guillermo Villaseñor Tadeo, who in his time at the firm has spearheaded the contentious side of the practice; Querétaro office-head Abel Mejía, an expert in advising HNWIs, foreign multinationals and Mexican financial and corporate institutions; Mexico City office-head Mariana Eguiarte-Morett, who, alongside a broad transactional offering, has also developed a niche practice in consumption taxes; and Luis Antonio González, whose main focus is on Mexican MNE’s outbound work and foreign multinationals’ inbound matters, particularly those that refer to related party transactions and international taxation. Pedro Miranda in Querétaro is a further key figure, while at the senior associate level, Emilio Garcia and Jorge López are the names to note. Since publication, both García and López have been raised to the partnership – effective as of December 2023.