Tax (Advisory & Litigation)

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

Academic and Professional Activities

1. President of the Student Association (1996–1997).
2. President of the Jalisco Chapter of the Barra Mexicana Colegio de Abogados (2009–2011).
3. President of the Jalisco Arbitration Committee of International Chamber of Commerce Mexico (2012–2018).
4. Member of the Arbitration Commission of International Chamber of Commerce Mexico (since 2001).
5. Member of the Arbitration Commission of the Cámara Nacional de Comercio de la Ciudad de México (2019).
6. Doctorate studies in Law at Universidad Panamericana, Mexico City (2006–2008).
7. Undergraduate and graduate professor at Universidad Panamericana, Guadalajara Campus, teaching International Commercial Arbitration, International Trade, International Contracts, and Private International Law (2002–2022).
8. 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

1. “Conflicts of Hierarchy of Norms in International Commercial Arbitration,” Academia Mexicana de Derecho Internacional Privado y Comparado, 2014.
2. “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.
3. “A Practical Tax Law Case,” in Practical Cases of Ethics for Legal Professionals in Mexico, Tirant lo Blanch, Mexico, 2019.
4. 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.
5. Speaker at dozens of conferences and courses related to international commercial arbitration and tax litigation.

Área de Práctica

• Arbitration & Alternative Dispute Resolution
• Tax (Advisory & Litigation)

Idiomas

Spanish, English & French.