Luis Balderrama received his law degree from the Universidad Autonoma de Ciudad Juarez, in Ciudad Juarez, Mexico, being admitted to practice law throughout the Mexican Republic since 2002. He obtained a master's degree in tax law of the Universidad Autonoma de Ciudad Juarez in 2005. He also worked for the Tax Administration Service.
Luis focuses his practice on tax litigation and tax consulting, challenging resolutions issued by the tax authorities and advising clients in international tax matters. He also has extensive experience in corporate taxes and other taxes such as the value added tax and flat tax, and in the planning and litigation on social security and other local and municipal taxes. He also assists manufacturing companies (Maquiladora) in connection with the audit procedures initiated by the tax authorities.
Representative Legal Matters
- Supported in tax litigation related to the tax treatment for incentives received by companies for research and development centers located in northern and central Mexico, contributed to secure favorable Court rulings.
- Supported in the challenge of multimillion tax assessment issued against pharmaceutical companies for disallowed deductions, securing favorable resolutions.
- Handled complex tax audits.
- Handling complex issues related to non-existent operations (sham invoices), in which it was possible to prove that the goods were actually acquired or that the services were actually received.
- Coordinated self-correction procedures to mitigate the exposure of companies to multimillion tax liabilities.
- Handled tax audits related to the application of maquiladora tax incentives.
- Handled tax litigation related to assessments issued by the Mexican Social Security Institute and securing favorable verdicts.
- Handled conclusive agreements and complaints before the Taxpayer Ombudsman, obtaining satisfactory results.
Professional Associations and Memberships
- Asociación Nacional de Abogados de Empresa (ANADE), Miembro del Comité Fiscal
- Asociación Nacional de Maquiladoras en Mexico (INDEX), Miembro del Comité Fiscal
- Colegio de Fiscalistas de Ciudad Juárez
- Mexico (2008)
- Juarez~Mexico (2004)
- Universidad Autonoma de Ciudad Juárez (LL.M.) (2005)
- Universidad Autonoma de Ciudad Juárez (J.D.) (2002)
Baker & McKenzie Abogados, S.C. is a member of Baker & McKenzie International, a Swiss Verein.