Effective January 1, 2022, Mexico joined the list of countries that require companies (including those owed by foreigners), trusts, other legal vehicles, financial institutions and others to gather, maintain, update and, if requested by Mexico’s Tax Administration Service, provide information about controlling beneficiaries (also called beneficial owners or ultimate beneficiaries).
Luis is an international lawyer with law degrees from Mexico and the United States. He practiced law in Mexico for six years and has a combined legal experience of more than 23 years.
Luis routinely assists clients in the acquisition of companies with operations in other countries, primarily in Latin America. He aids companies in establishing operations in foreign jurisdictions. He counsels clients through all stages, including deciding which jurisdictions and corporate structure are most beneficial, seeking and negotiating incentives, negotiating real estate leases or purchases, helping with employment issues including negotiating with unions and obtaining the necessary licenses to operate.
Luis has particular expertise with companies operating under Mexico’s maquiladora (IMMEX) program (including shelters). He assists companies obtaining IMMEX programs, VAT certifications, PROSEC, Rule 8th, additional permits or registrations required to import sensitive materials (e.g. steel, textiles) and other appropriate authorizations. Luis provides continuous counseling to help companies stay in compliance with the very complex and continuously changing rules and regulations of the maquiladora industry, including tax and customs laws and foreign trade regulations. Luis also represents companies in audits, investigations, cancellation processes and other procedures initiated by the authorities.
Luis has extensive knowledge of the automotive industry. Many of his clients are suppliers to the auto industry. Luis constantly helps clients devise strategies to comply with demands from OEMs and their suppliers, including supply chains to ensure on-time deliveries, delivering product in Mexico and invoicing for product in Mexico while remaining in compliance with the legal restrictions imposed on companies operating under an IMMEX program.
Luis also works with investors in mining projects and has participated in multiple real estate development projects throughout Latin America. Luis routinely counsels companies setting up distribution channels in multiple jurisdictions, including negotiations with distributors and sales representatives.
In the United States, Luis practices commercial law and franchise law. He represents clients from multiple countries in their operations in the U.S., including tax planning, estate planning, corporate structure, mergers and acquisitions and contract negotiations and drafting.
Luis is the co-chair of the Latin America Practice Group. He oversees Fredrikson & Byron’s offices in Mexico and serves as the primary liaison in the firm’s relationship with the Mexican law firm Gabinete Corporativo, S.C.
Luis is uniquely qualified to represent U.S. clients doing business in Latin America and Latin American clients doing business in the U.S. His dual legal education and licensing, understanding of the different legal systems (civil code and common law), background and deep appreciation of the cultural differences allows him to provide exceptional and thorough counseling to clients with cross-border operations.
Learn More About International Law:
International – Outbound Projects
- Represents a premier multinational electronics company in its operations in Latin America. This client is a top tier one connected car and infotainment supplier. Advised the company in establishing manufacturing facilities in several jurisdictions and in major corporate reorganizations. Provides constant counseling to meet customer demands in an economically efficient manner while ensuring compliance with tax and customs laws, foreign trade regulations and other laws and regulations both in Mexico and in the United States. Maintains corporate record books, prepares and reviews contracts with suppliers, and provides regular counsel regarding day-to-day business operations.
- Routinely counsels companies in cross-border M&A transactions in various industries, including automotive, technology, medical device, real estate, tooling, mining, injection molding, packaging, and apparel.
- Represents a multinational logistics company in its operations in Mexico. This client provides a multitude of logistics services to several OEMs. Provides advise on multiple areas, including income tax, value added tax, contract negotiations, real estate and environmental, corporate records, labor and employment, collective bargaining agreements, and cross-border issues.
- Has helped numerous companies establish maquiladora (IMMEX) operations, including setting up the corporate structure, negotiating contracts for real estate, seeking and negotiating government incentives, drafting contracts, and preparing, filing and pursuing applications to obtain the necessary programs, licenses and permits.
- Represented a company in negotiations with the Mexican tax administration service (SAT) in a very substantial claim filed by SAT for alleged unpaid value added taxes, duties and others. The negotiations resulted in the abatement of the vast majority (over 90%) of the initial claim.
- Successfully represented a maquiladora in a proceeding initiated by the Mexican government to cancel the client’s IMMEX program.
- Represents companies in separation/severance negotiations with employees in Mexico in high damages risk cases.
International – Inbound Projects
- Counsels foreign companies in setting up operations in the U.S.
- Advises foreign professional athletes playing in the U.S. in different matters, including estate planning, business advice and tax issues.
Mexico Mining Experience
- Represents one of Mexico’s most important mining groups.
- Works frequently with foreign investors in mining projects in Mexico.
Latin America Real Estate Experience
- Represented U.S. real estate developers with projects in Costa Rica, Peru, Panama and Mexico, negotiating the purchase of land, obtaining permits for the development, negotiates financing and preparing sales documents to sell houses and condos.
- Advises multiple franchisors, including drafting and filing franchise disclosure documents.
Articles & Presentations
April 26, 2021
The anticipated amendment to the rules regarding outsourcing in Mexico was published on April 23, 2021. The decree amends several Mexican laws, including the Federal Labor Law, Social Security Law, National Workers’ Housing Fund Law, Tax Code, Income Tax Law and Value Added Tax Law.
August 7, 2020
On August 5, 2020, Mexico’s Tax Administration Service published a microsite stating that companies that have VAT and IEPS certifications must pay fees for such certifications.
June 16, 2020
Mexico’s 2020 tax reform introduced a new obligation for Mexican companies to file a notice with Mexico’s Tax Administration Service, reporting the name and Federal Taxpayer Registry of their equity-holders every time there is a change in their ownership structure.
May 29, 2020
Mexico’s reopening starts June 1 and the Mexican government has published the initial map of the “traffic light” system.
May 15, 2020
On May 14, 2020, Mexico’s Ministry of Health published an accord to establish a strategy to reopen the country. This accord was modified on May 15, 2020. The reopening will occur in three phases.
April 22, 2020
Mexico’s Ministry of Health extended the suspension of all non-essential activities through May 30, 2020.
April 6, 2020
Mexico’s Ministry of Labor has announced that it will start inspecting businesses to verify compliance with the Ministry of Health’s stay-at-home order.
April 1, 2020
On March 31, 2020, Mexico’s Ministry of Health issued an order that may require most business operations in Mexico to shut down.
March 25, 2020
On March 24, 2020, Mexico’s Ministry of Health published a decree with additional actions to combat COVID-19. Some of these measures will affect employment centers.
New Requirements to Extend IMMEX and PROSEC Benefits to Additional Addresses and Amendment to List of Products that Must Comply with NOMs
December 17, 2019
Mexico’s foreign trade rules were modified by decree published on December 9, 2019. The decree includes new and revised conditions for Mexico’s IMMEX and PROSEC programs.
December 13, 2019
On December 10, 2019, the White House and Congress announced that they have reached an agreement that opens a path for ratification of the new free trade agreement between the United States, Mexico and Canada (USMCA).
November 7, 2017
Citing current imbalances on the steel industry, the Mexican government increased the import duties on 97 customs tariff classification codes of iron and steel products by 15 percent.
March 21, 2014
Mexico’s Tax Administration Service (SAT) has signaled that intends to apply the new maquila requirements strictly. Companies using a maquiladora structure that are selling part of their production in Mexico, earning part of their income from non-maquila activities, or that otherwise do not fully comply with the new requirements must take action. All maquiladoras must be in full compliance with the new requirements by July 1, 2014.
January 7, 2014
On December 26, 2013, the president of Mexico published a decree granting tax incentives to the maquiladora industry. The decree lessens the impact of some of the changes under the tax reform. The decree became effective on January 1, 2014. Read more for a summary of important aspects of the decree.
PUBLICATIONS & PRESENTATIONS
- Co-Presenter, “Doing Business in Latin America in the Age of COVID-19,” Fredrikson & Byron Webinar, June 30, 2020
- Panel Member, “NAFTA 2.0 or the new USMCA,” October 2018
- Quoted in “Target, Best Buy CEOs to Meet with Trump on Tax Plan,” Star Tribune, February 15, 2017
- Co-Presenter, “Trends in Global Manufacturing and Supply Chain Management,” Fredrikson & Byron Foreign Manufacturing Seminar, January 19, 2017
- Presenter, “Cross Border Mergers & Acquisitions,” Practical Perspectives, February 26, 2015
- Presenter, Medical Marijuana in Minnesota: The Practical Impact on Physicians and Health Care Providers, May 2014
- Presenter, Mexico Tax Reform Briefing, February 2014
Honors & Education
- University of Minnesota Law School, J.D., 2001, cum laude
- Instituto Tecnologico y de Estudios Superiores de Monterrey, Chihuahua, Mexico, LL.B., Law, summa cum laude
- Minnesota, 2001
- Mexico, 1994
- Native Spanish Speaker
- Portuguese (read and write)
- The Best Lawyers in Mexico, Corporate and M&A Law, 2020-2021
- Hispanic Chamber of Commerce, 25 on the Rise Award, 2010
- The Business Journal, 40 Under Forty – Young and Promising Business Person, 2004
- International Section of the Minnesota State Bar Association
- International Section of the American Bar Association
- Forum on Franchising – American Bar Association