Hogan Lovells‘ tax team stands out for its strong controversy capabilities, advising clients during audits and reimbursement procedures, and managing administrative appeals and nullity actions when disputes with the tax authorities arise, with a strong presence in the Mexican courts. The group is also experienced in advising on corporate tax structures and assisting domestic companies expanding into foreign markets, with particular expertise in double taxation, Bilateral Advance Pricing Agreements, and other international tax matters. The practice has two key partners leading affairs: Arturo Tiburcio, who handles domestic tax issues for both the public and private sectors, with a practice focus spanning income tax, VAT and transfer pricing; and Jaime Espinosa de los Monteros, who handles matters from the Monterrey office, with experience advising on tax strategy in cross-border transactions. Senior associates Teresa Garza and David Esquivel strengthen the Monterrey office in administrative law, and junior associate Alejandro Diener is highly active in tax advisory issues in Mexico City.
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Profile
Work Department
Tax
Position
Partner
Career
Arturo Tiburcio obtained his law degree and a specialized tax law degree from Universidad Panamericana. Arturo has in-depth experience in tax consultation, audit tax procedures related to income tax, value-added tax, and international tax issues focusing in double tax treaties and transfer pricing. He has 30 years of experience in the private and public sectors, in which he has actively collaborated with large firms and the Mexican Ministry of Finance and Public Credit.
His professional career started in a boutique tax law firm. Subsequently, he joined the Ministry of Finance and Public Credit, where he was involved in negotiating international tax treaties, preparing the Tax Reforms Initiative, issuing tax rulings to residents abroad, and cooperating with the Audit Tax Department in audits of Mexican residents that involved the application of double tax treaties and transfer pricing examination. Arturo was an associate at a large firm in Mexico, after which he became a partner at Barrera, Siqueiros y Torres Landa (now Hogan Lovells BSTL), where he was in charge of the Tax practice. In 2013, Arturo founded his professional practice Tiburcio Abogados, S.C. In 2015, he rejoined Hogan Lovells BSTL.
Arturo has been a member of the Committee on Tax Law of the Mexican Bar Association and coordinator of the Committee of Tax Precedents and Laws of the International Fiscal Association (IFA), Mexico branch. He has been recognized for his tax practice in specialized journals such as Which Lawyer? Yearbook 2009 as well as Chambers Latin America 2019. Chambers Latin America states that Arturo is "noted in the market for his 'well-rounded practice,' acting in both planning and controversy matters. A client says he is 'an excellent professional.'"
Languages
Spanish and English.
Memberships
Member of the Tax Law Commission of the Barra Mexicana Colegio de Abogados (Mexican Bar Association).
Member of the International Fiscal Association (IFA).
Education
Arturo received his law degree from Universidad Panamericana, completing a specialization in tax law (1991). He studied "Fiscalidad Internacional" at Universidad de Santiago de Compostela in Spain (2009).
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Testimonials
Collated independently by Legal 500 research team.
- 'Arturo Tiburcio knows how to handle a tax matter from the consulting side, as well as from a litigation point of view, based on his experience.'
- 'The team has a great experience in tax and is up to date with the latest criteria issued by the authorities as well as the courts, which is reflected in the work.'
- 'Jaime Espinosa de los Monteros carries out a level of analysis to recommend the best strategy to deal with tax controversy. David Esquivel has great experience in determining possible contingencies, in making or not making an argument or promotion, as well as his availability to attend consultations.'
- 'Excellent organisation and presentation of the deliverables, updates of the cases, as well as the analysis and proposals of the strategies to be implemented in the disputes.'
- 'The team has the technical expertise and sensitivity to the company's business needs, which makes them special in the provision of their services.'
- 'Sensitivity, practicality, technical knowledge and availability to solve problems and issues that arise.'
Key clients
- Sss Carrier
- Chubb (Digital Services Division)
- Grupo Move
- Tc Energia Mexicana
- Bnp Paribas Personal Finance
- Bnp Paribas Asset Management Holding, S.a. And Bnp Pam Participations
- Axa SegurosC
- Samsung Electronics Mexico
- Cervecería Cuauhtémoc Moctezuma
- Cgg México
- Aeropuerto De Monterrey
- Acciona Instalaciones México
- Acciona Instalaciones México
- Ungerer México
- Givaudan De México
- Solairedirect De México (Engie México)
- Sss Carrier
- Chubb (Digital Services Division)
- Grupo Move
- Tc Energia Mexicana
- Bnp Paribas Personal Finance
- Bnp Paribas Asset Management Holding, S.a. And Bnp Pam Participations
- Axa Seguros
- Samsung Electronics Mexico
- Cervecería Cuauhtémoc Moctezuma
- Cgg México
- Aeropuerto De Monterrey
- Acciona Instalaciones México
- Acciona Instalaciones México
- Ungerer México
- Givaudan De México
- Solairedirect De México (Engie México)
Work highlights
Advised Acciona Group to challenge multiple tax assessments and balances for more than MXN $6bn.
Assisted AXA Seguros in the design and implementation of its legal defence following several audits in which the Tax Administration questioned and disallowed the crediting of the VAT charged to the service providers in the amount of MXN $10bn.
Advised Samsung on the litigation of the Contradiction of Criteria 38/2023 before the Regional Plenum in Administrative Matters in Mexico City (the “Plenum”), which concerned the obligation to withhold value added tax, in the amount of MXN $10bn.