Basham, Ringe y Correa, S.C.

Basham, Ringe y Correa, S.C. continues to stand out as a powerhouse in the Mexican tax market, with a deep bench of practitioners skilled in both advisory and contentious tax matters. The firm is a go-to adviser to leading multinational companies, particularly in the context of M&A transactions, corporate operations, and market entry, offering strategic guidance on tax structures and implications. The practice is equally renowned for its expertise in tax litigation, regularly developing defence strategies and handling administrative appeals related to tax assessments and audits. Leading individuals in the practice include: Gerardo Nieto, a veteran of tax litigation and consultancy; Gil Zenteno, a recognised player in the market, who advises on the full spectrum of tax issues; Alejandro Barrera, whose practice spans compliance, tax planning and transfer pricing; Sergio Barajas, who handles tax matters related to international trade; and Victor Barajas, who is skilled in tax audits, refund claims and litigation. The team expanded in August 2024 with the addition of  José Miguel Tuirán as counsel in Monterrey and was further strengthened in June 2025 when Ramón de la Torre joined as junior partner from Creel, García-Cuéllar, Aiza y Enríquez, S.C.. The practice is supported by a strong pool of associates, with David Nolasco, Jorge Cervantes and Luisa Torres among the most active contributors. In March 2025, Francisco Matus and Norberto Ruiz left the practice to establish their own tax boutique firm.