The tax practice at White & Case S.C. focuses on the tax structuring of M&A, corporate finance transactions and private equity investments, including advising on the formation, investment and divestment of private equity funds. The team also handles contentious matters, with experience in disputes involving the interpretation of international tax treaties and transfer pricing issues. The practice is directed by January 2026 arrival Alejandro Santoyo, formerly of Ritch, Mueller y Nicolau, S.C., who draws on significant experience in tax consulting, as well as in advising HNWIs on wealth planning mandates. Additional key contacts include Elizabeth González Gasca, who regularly represents clients in audits, administrative proceedings and litigation before Mexican tax authorities and courts. Experienced associate Yazmin Trejo Olvera (whose career includes a five-year stint at Mexico’s tax authority) support on both advisory and contentious mandates. Former practice co-head Carlos Martínez left the firm in August 2026, as did associate Patricia López Padilla the following month.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Lawyer & team quality
Client satisfaction: Sector knowledge
Testimonials
Collated independently by Legal 500 research team.
- The tax team at W&C is technically very strong and has a higher capacity and speed of response than other teams I've worked with. My experience with the team's senior associates has been very positive. I find that both Orlando and Fernanda have extensive technical knowledge and can represent the firm perfectly.
- I'm impressed by the quality of the entire team, not just their senior partner. Alejandro Santoyo is very well-known in the market, and we all know about his track record, technical expertise, and proactive approach to making deals happen, etc. But what's truly remarkable is that his associates are on the same page, and I've received excellent service from all of them.
- The practice is distinguished by its high level of technical expertise, responsiveness, and deep understanding of client needs. The team combines specialized legal experience with a practical business perspective, enabling clear, timely, and solution-focused advice. One of its key strengths is the ability to analyze complex issues and translate them into actionable recommendations, with a proactive and strategic approach. This represents significant value for in-house counsel and corporate teams, as the firm goes beyond simply explaining legal risks and helps identify viable alternatives for decision-making. The team compares favorably with other firms due to its accessibility, availability, and quality of execution. Its internal coordination capabilities and consistent service quality, even in matters requiring urgent or multidisciplinary attention, are particularly noteworthy. Furthermore, the practice is perceived as modern, collaborative, and client-oriented. The team demonstrates a willingness to work seamlessly with internal departments, understanding legal, commercial, financial, and operational priorities. This combination of technical rigor and business acumen is one of its main differentiators from other firms.
- Technical knowledge and access to key players proved fundamental to the transaction.
- Access to key decision-makers and technical knowledge of the sectors in which it operates.
- Experience in the sector, staying up-to-date, and creativity in solutions.
Key clients
- Sizzling Platter
- Bank of America Securities
- Citigroup Global Markets
- JP Morgan Securities
- Steel Dynamics
- Starwood Hotels
- Chubu Electric Power
- Codere México
- TK Holdings México
- Weatherford Holdings México
- Cox Energy
- Ibexia
Work highlights
Advised Sizzling Platter on the tax aspects of a sale.
Represented Chubu Electric Power in litigation to challenge a tax assessment.
Advised Starwood Hotels on tax structuring for an operating company for a hotel in Japan.
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
Patricia López Padilla
Practice head
Alejandro Santoyo