We assist our clients in navigating complex decision-making processes through preventive legal strategies and technical solutions aimed at value creation, as well as in the effective defense of their interests in highly complex tax and administrative litigation matters.
Services
Tax Practice
Our Tax Practice is structured around three strategic areas: tax planning, tax advisory, and tax litigation. We assist our clients in making informed tax decisions through a preventive, comprehensive, and business-oriented approach designed to ensure the continuity of their operations.
We provide our clients with the certainty that their tax matters will be handled from a global perspective, aligned with their commercial objectives and the applicable legal framework.
Tax Planning
We advise our clients on the design and implementation of efficient tax strategies tailored to the specific characteristics of their corporate structure and business activities. Our objective is to optimize tax exposure within the boundaries of the applicable legal framework while preventing future tax contingencies.
We have assisted clients in corporate restructuring processes, the analysis of tax implications arising from domestic and cross-border transactions, the review of investment structures, tax risk assessments, and estate and financial planning matters.
Tax Advisory
We provide ongoing tax advisory services to address our clients’ day-to-day needs and ensure proper compliance with their tax obligations. Our team analyzes each matter from a practical and strategic perspective, delivering clear and timely solutions.
We advise on matters relating to tax compliance, tax authority audits and reviews, interpretation of tax provisions, responses to administrative requests, tax refunds and offsets, as well as consultations regarding federal and local taxes.
Tax and Administrative Litigation
We represent domestic and international companies in tax, administrative, and foreign trade-related disputes before authorities at all three levels of government. Our practice is focused on protecting our clients’ assets, preserving operational continuity, and providing legal certainty.
We have broad experience handling matters involving federal, state, and municipal taxes, including income tax, value added tax, real estate transfer taxes, registration duties, and other local tax charges, as well as challenging tax assessments, denied refunds and tax credits, fines, penalties, denials of registrations, certifications and authorizations, and other administrative acts affecting our clients’ legal and economic interests.
The multidisciplinary composition of our team, comprised of attorneys specialized in tax, administrative, and constitutional litigation, certified public accountants, and foreign trade specialists, allows us to analyze and resolve our clients’ disputes from a comprehensive perspective. This combination of legal, technical, and sector-specific experience is particularly valuable in matters that require, at the same time, a deep understanding of the business, substantive command of the underlying subject matter, and a rigorous approach to procedural strategy.
We represent our clients from the strategic handling of audits and administrative proceedings through the filing and follow-up of administrative appeals, nullity claims, and amparo proceedings. In every matter, we seek to design a defense strategy tailored to the client’s industry, operations, and objectives, aiming not only to challenge the legality of the contested act, but also to contain risk and avoid unnecessary disruption to the client’s business.
Our practice also includes the defense of disputes arising from foreign trade operations, particularly in matters involving preferential tariff treatment, origin verifications under free trade agreements, lawful importation and possession of goods, certifications, and other governmental acts that may compromise the continuity of the customs operational cycle. In these matters, our involvement often requires complex evidentiary strategies, coordination among exporter, producer, and importer, and the careful handling of sensitive technical, production, and commercial information.
We also have experience in administrative litigation in other areas, including public procurement, hydrocarbons, environmental regulation, and administrative actions in regulated sectors, as well as proceedings before federal authorities with specialized jurisdiction, including SEDENA, when the challenged acts materially affect our clients’ operations or rights.
We have represented multinational companies in litigation, including Fortune 100 and Fortune 500 companies, in matters involving significant technical, economic, and operational complexity, always maintaining a practical, rigorous, and results-oriented approach.
Acknowledgments
Rubén Darío Gómez is a member of the Barra Mexicana, Colegio de Abogados, A.C. and former President of the Jalisco Chapter of such organization.
Rubén Darío Gómez holds a Master’s Degree in International Law from the University of Strasbourg in France and has more than 20 years of experience in tax law, administrative litigation, and commercial arbitration.
Salvador Orozco is a member of the following organizations: the Barra Mexicana, Colegio de Abogados, A.C., the Colegio de Contadores Públicos de Guadalajara, Jalisco, A.C., and the American Chamber of Commerce of Mexico, A.C..
Salvador Orozco serves on Tax Committee No. 2 and the Independent Practice Support Committee No. 2 of the Colegio de Contadores Públicos de Guadalajara, Jalisco, A.C.. He is a Certified Public Accountant accredited by the Instituto Mexicano de Contadores Públicos and co-author of the publications Ley del Impuesto sobre la Renta Comentada y Correlacionada published by Thomson Reuters and GPS Fiscal published by Tirant Lo Blanch.
He currently serves as a professor in the Master’s Degree Program in Tax Studies at the Centro Universitario de Ciencias Económico Administrativas of the University of Guadalajara.
- Domestic and international companies
- Corporate groups
- Individuals
Sectors / Industries
- Financial services
- Corporate and business enterprises
- Investments
- Commerce and services
- Estate planning and real estate
- International transactions
- Regulated industries
Areas of Expertise
- Tax planning
- Tax advisory and consulting
- Tax litigation
- Corporate restructuring
- Administrative and dispute resolution defense
- Constitutional litigation (amparo proceedings)
- Tax compliance
- Tax risk management
- Internacional trade
Our specialist lawyers
Our team of lawyers is ready to help you understand how to apply these new rules to your company or investment project.
Practice Areas
- Antitrust & Competition
- Arbitration & Alternative Dispute Resolution
- Compliance & Anti-Money Laundering
- Corporate / Mergers & Acquisitions
- Corporate Restructuring & Insolvency
- Cryptoassets & New Technologies
- Energy & Natural Resources
- Environmental
- ESG (Environmental, Social & Governance)
- Financial & Fintech
- Immigration & Nationality
- Infrastructure & Public Procurement
- Intellectual & Industrial Property
- International Trade & Customs
- Labor & Employment
- Litigation
- Privacy & Data Protection / Cybersecurity
- Real Estate & Urban Law
- Regulatory
- Social Security
- Tax (Advisory & Litigation)
Profile
Gómez Arnaiz, Rubén Darío
Partner
Perfil
Rubén Darío Gómez Arnaiz earned his law degree from the Escuela Libre de Derecho. The education he received from his alma mater, together with the different facets of his professional practice, have shaped him into a lawyer who, without neglecting the importance of specialization, maintains a broad perspective and takes interest in all dimensions of legal challenges, including technical, ethical, philosophical, and genuinely human aspects.
His initial legal training (1992–1997) was rigorous in Private Law, enabling him to confidently navigate contracts and Commercial Law matters.
He later pursued a Master’s Degree in International Law at the University of Strasbourg (1999–2000), where he developed an understanding of issues related to international legal transactions from both the perspective of private actors (Private International Law and international contracts) and the multilateral and regional trade frameworks (WTO Law and regional trade agreements).
Shortly thereafter, he discovered what would become his greatest passion and primary area of specialization: International Commercial Arbitration (Diploma Program from the International Chamber of Commerce, Mexico, 2001).
He founded Gómez Arnaiz Abogados, a boutique law firm specialized in Tax Law (2000–2014). In 2014, he joined Ramos, Ripoll & Schuster as partner in charge of the Tax and International Commercial Arbitration practices. Although this may seem like an unusual combination, the multidisciplinary nature of the firm aligns well with Rubén Darío’s broad vision and approach.
Experiencia Profesional
International Commercial Arbitration Practice
Rubén Darío has more than 20 years of experience in commercial arbitration. He has primarily acted as counsel to parties, although he has also served as sole arbitrator and member of arbitral tribunals.
He has participated in domestic and international proceedings under the principal arbitration rules, including International Chamber of Commerce, International Centre for Dispute Resolution, Centro de Arbitraje de México, Cámara Nacional de Comercio de la Ciudad de México, China International Economic and Trade Arbitration Commission, London Court of International Arbitration, as well as in ad hoc proceedings.
The disputes in which he has participated have mainly involved infrastructure-related projects, including natural gas supply, electricity coverage and clean energy, transmission lines, power plant construction, public-private partnerships, and port terminals. He has also handled disputes involving a wide range of economic activities, such as industrial real estate, construction, mining, pharmaceuticals, agricultural machinery, international air transportation, cosmetics, wine, tequila, and controlled-environment agriculture, among others.
Rubén Darío has worked with numerous types of contracts, including construction contracts (including a FIDIC case), international sales of goods, supply agreements, distribution agreements, transportation agreements, franchise agreements, and others. He has interpreted and applied various legal frameworks, including Mexican commercial laws, uniform law instruments such as the United Nations Convention on Contracts for the International Sale of Goods , the UNIDROIT Principles of International Commercial Contracts (PICC), and the Montreal Convention. In two cases, he applied U.S. commercial law.
Tax Practice
Rubén Darío’s Tax Law practice dates back to 2002 and has primarily focused on litigation. Thanks to the team he built at Ramos, Ripoll & Schuster and the additional academic training he obtained through a specialization in Tax Law at the Escuela Libre de Derecho, he has successfully expanded his practice into domestic and international tax advisory services.
As a litigator, he has represented clients in all types of tax proceedings and before all relevant authorities, including tax audits and verification powers, administrative enforcement proceedings, tax guarantees, deferred and installment payment agreements, settlement agreements and complaints before Procuraduría de la Defensa del Contribuyente, tax refunds, offsets, compliance with formal obligations, administrative appeals, nullity trials, direct constitutional appeals (amparos), and constitutional challenges against general regulations, among others.
He has advised individuals, corporations, and business groups, both Mexican and foreign residents, of all sizes and across a broad variety of industries, particularly real estate, export maquiladoras, and more recently digital platforms and virtual assets. His collaboration with specialists from other practice areas of the firm is constant and enriching in projects involving corporate, labor, social security, administrative, and international trade matters, among others.
Formación Académica
- President of the Student Association (1996–1997).
- President of the Jalisco Chapter of the Barra Mexicana Colegio de Abogados (2009–2011).
- President of the Jalisco Arbitration Committee of International Chamber of Commerce Mexico (2012–2018).
- Member of the Arbitration Commission of International Chamber of Commerce Mexico (since 2001).
- Member of the Arbitration Commission of the Cámara Nacional de Comercio de la Ciudad de México (2019).
- Doctorate studies in Law at Universidad Panamericana, Mexico City (2006–2008).
- Undergraduate and graduate professor at Universidad Panamericana, Guadalajara Campus, teaching International Commercial Arbitration, International Trade, International Contracts, and Private International Law (2002–2022).
- Pioneer in arbitration competitions and coach of university teams for Moot México (CAM) and the Willem C. Vis Moot in Vienna. He also drafted the hypothetical case for the first edition of the UP-ICC Mexico Moot (2006–2012).
Publications and Conferences
- “Conflicts of Hierarchy of Norms in International Commercial Arbitration,” Academia Mexicana de Derecho Internacional Privado y Comparado, 2014.
- “A Civil Arbitration Law Based on the Principle of Subsidiarity as a Key to the Proper Implementation of Arbitration in Jalisco,” in Jorge Carpizo National Law Chair, Institute for Legal Research of UNAM, 2014.
- “A Practical Tax Law Case,” in Practical Cases of Ethics for Legal Professionals in Mexico, Tirant lo Blanch, Mexico, 2019.
- Co-author of the Draft Civil Arbitration Law for the State of Jalisco, in collaboration with the Instituto de Justicia Alternativa del Estado de Jalisco, 2022.
- Speaker at dozens of conferences and courses related to international commercial arbitration and tax litigation.
Área de Práctica
Idiomas
Spanish, English, French.
Certificaciones, Rankings, Publicaciones, Afiliaciones
Profile
Orozco González, Salvador
Counsel
Perfil
Salvador Orozco has over 18 years of experience in tax law. Mr. Orozco has focused his professional practice on compliance policies and tax consulting.
He is a Certified Public Accountant accredited by the Mexican Institute of Public Accountants and is registered with the General Administration of Federal Tax Auditing.
Mr. Orozco joined the firm Ramos, Ripoll & Schuster as a Senior Associate in the Tax & Foreign Trade Practice (2022).
Formación Académica
Education
- Certified Public Accountant – University of Guadalajara (2010)
- Bachelor of Laws – University of Guadalajara (2015)
- Master’s Degree in Tax Analysis – University of Guadalajara (2019)
Publications
- Co-author of *La Ley del Impuesto sobre la Renta Comentada y Correlacionada* (Annotated and Cross-Referenced Income Tax Law), published by Thomson Reuters.
- Co-author of GPS Fiscal, Guía Profesional, published by Tirant Lo Blanch.
Professional Affiliations
- Mexican Bar Association, Colegio de Abogados, A.C. – Member of the Tax Commission
- Guadalajara, Jalisco Association of Certified Public Accountants – Member of the Tax Commission 2.0 and the Commission for the Support of Independent Practice 2.0
Área de Práctica
Idiomas
Spanish, English
Profile
Ancona Winsnes, Álvaro
Associate
Perfil
Álvaro Ancona holds a law degree from Universidad Panamericana. He joined the Firm in 2019 as part of the Labor & Social Security team at our Guadalajara offices and currently forms part of the Tax & Foreign Trade practice group.
Prior to joining the Firm, Álvaro worked at Baker McKenzie, focusing his practice on Corporate and Real Estate Law. In this role, he participated in transactions primarily related to the tourism, chemical, and technology sectors through the preparation of trust structures, general contracts, incorporation of companies, and legal due diligence related to corporate compliance, among other matters.
Experiencia Profesional
His practice focuses on Tax, Labor & Employment, and Foreign Trade matters, primarily aimed at preventing legal contingencies through the strategic planning of commercial transactions and corporate structures for both domestic and foreign companies, as well as handling disputes arising from tax assessments and foreign trade audits, among other matters.
In addition, he has advised companies in the automotive, tourism, real estate, agribusiness, and maquiladora industries, among others, on matters related to labor structures, labor and social security compliance due diligence, strategic documentation for the prevention of labor contingencies, and the legal implementation of subcontracting structures following recent regulatory changes in the field.
Formación Académica
He completed his pre-university studies at Instituto de Ciencias and Newland School, where he served as President of the Student Council. As part of his professional development, he completed the “Justice” course offered by Harvard University. He has participated in various debate competitions, as well as national business solutions competitions organized by Universidad Panamericana, and in multiple forums and panel discussions related to recent labor outsourcing reforms and the 2022 tax reform in Mexico.
Área de Práctica
Idiomas
Spanish, English
Profile
De la Torre Mariscal, Víctor
Junior Associate
Perfil
Víctor De la Torre holds a Bachelor’s degree in Public Accounting from the Universidad Panamericana’s Guadalajara campus.
Víctor earned his Bachelor’s degree in Public Accounting with academic distinction. He also holds a specialization in Corporate Finance from AFI Escuela in Madrid, Spain, as well as a certificate from ITAM.
Prior to joining Ramos, Ripoll & Schuster, Víctor worked at the boutique firm Robles Casas Consultores Empresariales as an accountant and tax advisor to various taxpayers. After his time at that firm, he joined Ernst & Young (EY), where he served as a senior in the Tax Department at the Guadalajara office, providing tax advice to large taxpayers.
Mr. De la Torre has over 6 years of experience in tax practice.
Experiencia Profesional
Víctor worked at the boutique firm Robles Casas Consultores Empresariales as an accountant and tax advisor to various clients. After leaving that firm, he joined Ernst & Young (EY), where he served as a senior in the Tax Department at the Guadalajara office, providing tax advisory services to large clients.
Formación Académica
- Bachelor of Science in Accounting from the Universidad Panamericana, Guadalajara
- Specialization from AFI Escuela, Madrid, Spain
- Certificate from ITAM
Área de Práctica
Idiomas
Spanish, English
Profile
Morales Guerra, Humberto
Junior Associate
Perfil
Humberto Morales Guerra has professional experience in the practice of law in the areas of corporate law, corporate compliance, and real estate law.
He is a graduate of Tecnológico de Monterrey, Monterrey Campus, and has supplemented his academic training with international experience in Germany and Italy, where he pursued studies related to law and finance.
Experiencia Profesional
Humberto currently works at Ramos, Ripoll & Schuster in the Corporate & Business and Tax & Foreign Trade practice areas.
He began his professional career as an intern at the firm Fegamo y Vasaf (2019–2020), where he worked on matters related to litigation, real estate, corporate law, and labor law.
Subsequently, he worked as an intern in the corporate department at Vitro, S.A.B. de C.V. (2020–2021), focusing primarily on corporate secretarial matters.
Later, he joined Basham, Ringe y Correa, S.C. (2021–2023) in the corporate practice, where he participated in the management of corporate books and records, the preparation of minutes for shareholder and partner meetings, as well as the incorporation of foreign companies in Mexico.
Finally, he served as Legal Counsel at Cemex, S.A.B. de C.V. (2023–2024), joining the Corporate Compliance Legal Department and participating in transactions related to Mergers and Acquisitions.
Formación Académica
Tec de Monterrey High School, 2016–2019
He attended high school in Monterrey, Nuevo León.
F+U Academy of Languages, Heidelberg, Germany, 2018
He spent a semester abroad and earned a German language certificate.
Tecnológico de Monterrey (ITESM), Monterrey Campus 2019–2023
Earned a Bachelor of Laws degree.
Università Cattolica del Sacro Cuore, Milan, Italy 2023
Participated in an international semester where he took courses in Roman Law, Common Law, and Finance.
Instituto Tecnológico Autónomo de México (ITAM) 2024
Completed the course “Customs and Foreign Trade Update.”
Certifications
- Bachelor of Laws from Tecnológico de Monterrey
- Certificate in Customs and Foreign Trade Update Course
- Certificate in Interuniversity Course on Civil Law
- Certificate in Third-Party Risk Management Course
- Certificate in Supplier Risk Due Diligence Course
Área de Práctica
Idiomas
Spanish, English, German
Profile
Ramos Reynoso, Alfredo
Junior Associate
Perfil
Alfredo Ramos is a law student at the Universidad Panamericana. He joined Ramos, Ripoll & Schuster in October 2023 as part of the Tax & Foreign Trade team at the Guadalajara office.
Experiencia Profesional
Alfredo works in the Tax & International Trade department.
Formación Académica
He completed his high school education at the Instituto de Ciencias.
He represented the Instituto de Ciencias at the MUNIO Model United Nations conference, held in Puebla in 2017.
In 2019, he participated as a Gap Student at Mount Saint Mary’s School in Sheffield, England.
He also completed a certificate program in office administration at Cuatrecasas’ Barcelona office in 2023.
Área de Práctica
Idiomas
Spanish, English
Profile
Arroyo Maldonado, Francisco
Paraprofessional
Perfil
He holds a law degree from the Universidad Panamericana, Guadalajara campus; he has served as secretary general of COMCE Jóvenes and is currently the commissioner for agriculture and fisheries at the Western Textile Chamber.
Formación Académica
He earned his law degree from the Universidad Panamericana, Guadalajara Campus.
Área de Práctica
Idiomas
Spanish, English
Profile
Gutiérrez Villaseñor, Camila
Staff
Perfil
Camila Gutiérrez Villaseñor is a law student at the Universidad Panamericana. She joined Ramos, Ripoll & Schuster in 2023 at the Guadalajara office and is currently a member of the Tax and Foreign Trade team.
Experiencia Profesional
Camila works in the Tax and Foreign Trade department.
Formación Académica
She worked at the OZ Toyota Country agency in the marketing and finance departments, helping to plan the launch of Toyota’s Prius model.
She worked for a year at the Murillo Gallegos law firm, where she assisted in the Corporate and Business practice.
She is a co-founder of Tranzit, an app focused on disputing vehicle-related debts, which is about to celebrate its second year in operation.
She attended high school at the Instituto de Ciencias and participated in an academic exchange program at Pitt Meadows Secondary School in Vancouver, Canada, where she and her team won first place in a national debate competition.
Área de Práctica
Idiomas
Spanish, English, German