Pérez-Llorca has steadily built a robust tax practice under the leadership of Christian Kaye, whose broad expertise spans tax litigation, corporate restructuring and transactional tax matters. The group is particularly strong in tax controversy, frequently managing indirect amparo lawsuits and nullity claims challenging tax credits, while also maintaining a solid advisory offering. The team continues to expand, most recently with the January 2025 hire of associate Miguel Ángel Rosas Ortiz from Holland & Knight México, S.C..
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • 'Christian Kaye is a brilliant lawyer, with a great ability to work on complex matters. He is always able to put together a good multidisciplinary team when the matter requires it.'
  • 'It is a solid practice. Extremely agile and sophisticated, with great clarity on how the authorities are resolving matters.'
  • 'Christian Kaye is an excellent lawyer, professional and committed to defending the client's interests.'

Key clients

  • Casa Marzam
  • Dufry México
  • Grupo Traxión
  • Lieb Internacional
  • Puros Santa Clara
  • Ralca

Work highlights

Advised Grupo Traxión on an integrated strategy to file multiple amparo lawsuits across its companies, challenging legal restrictions on the deductibility of certain operational expenses to secure tax and economic benefits and establish a favourable legal precedent for the broader industry.  
Advised Dufry México on filing an indirect amparo lawsuit against the amendment to the regulation of the General Law for Tobacco Control, which imposed a ban on displaying tobacco products or their derivatives for commercial purposes.
Advised Casa Marzam on filing an indirect amparo lawsuit against the order and execution of the block on the taxpayer's Federal Taxpayers Registry and Tax Mailbox, along with all resulting consequences that prevented compliance with tax obligations.

Practice head

Christian Kaye

Other key lawyers

Miguel Ángel Rosas Ortiz; Ignacio Pascual; Sergio Fabela