Luis Carlos Balderrama-Tarin has been an associate in the Tax Practice Group of the Firm's Juarez offices since 2011. He has more than 12 years of experience in tax litigation for Mexico's maquiladora industry. He also worked for the Mexican Tax Authority (SAT).
Mr. Balderrama 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 as well as other taxes such as the value added tax, flat tax, and in the planning and litigation on social security contributions 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
- Provided support 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.
- Provided support in the challenge of multi-million dollar tax assessment issued against pharmaceutical companies for disallowed deductions, securing favorable resolutions.
- Handled complex tax audits.
- Coordinated self-correction procedures to mitigate the exposure of companies to multi-million dollar 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, securing favorable verdicts.
Professional Associations and Memberships
- National Association of Maquiladoras in Mexico (INDEX) - Tax Committee
- National Association of Corporate Attorneys (ANADE) - Tax Committee
- Mexico (2008)
- Juarez~Mexico (2004)
- Universidad Autonoma de Ciudad Juárez (LL.M.) (2005)
- Universidad Autonoma de Ciudad Juárez (Law Degree) (2002)