White & Case S.C.‘s tax practice is adept in both non-contentious and contentious matters. The team is skilled in cross-border tax structuring and the fiscal aspects of large-scale corporate transactions, often collaborating with the firm’s global network of offices. Equally, the group has expertise in dispute resolution, settling tax disputes in and out of court. Praised for his ’combination of knowledge and experience in corporate and tax law’, Carlos Martínez co-leads the team; he advises on transactional tax matters, international taxation and transfer pricing, and is also active in tax litigation and administrative appeals against tax assessment. Fellow co-head Elizabeth González Gasca excels in mandates related to income tax and international tax treaties. The team benefits from robust associate expertise, with notable names including Patricia López Padilla and Yazmin Trejo Olvera, both specialising in tax litigation. Since publication, the practice group has been further strengthened with the hire of Alejandro Santoyo, formerly of Ritch, Mueller y Nicolau, S.C., with effect from January 2026.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- ‘The care provided has always been punctual, highly professional, and efficient. At each consultation, the team demonstrated extensive technical knowledge, clear explanations, and an excellent service attitude.
- 'The quality and excellence with which they perform their work have generated complete confidence and peace of mind in our company.'
- ‘Technical quality, capacity, experience and clarity.'
- ‘Particularly interesting is Carlos Martínez Rico's combination of knowledge and experience in corporate and tax law, which is very useful and well-rounded.'
Key clients
- Gatos Silver
- Truly Cayman
- Cox Energy
- BKAYA
- Hybe
- Airwalex
- Pernod Ricard
- SH Group
- Kohler
- Pernod Ricard
- Chubu Electric Power
- Codere México
Work highlights
Advised Chubu Electric Power on the design of a legal defence strategy to challenge a tax assessment related to the interpretation of Article 13 of the Mexico-Japan Tax Treaty.
Advised Gatos Silver on a definitive merger agreement, whereby First Majestic acquired all issued and outstanding common shares of Gatos Silver.
Advised Codere on a complex legal defence strategy, resulting in an out-of-court settlement.
Lawyers
Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Yazmin Trejo Olvera
Practice head
Elizabeth Gonzalez Gasca; Carlos Martínez Rico
Other key lawyers
Patricia López Padilla; Yazmin Trejo Olvera

