Carbajo, Luis C.

Luis C. Carbajo

Baker & McKenzie Abogados, S.C.


Luis Carbajo is a partner in Baker McKenzie's Tax Practice Group in Mexico City, where he advises multinationals on international tax planning, M&A, cross-border transactions and other business issues. He is a member of the Firm's Latin America Regional Tax Steering Committee, and an adviser to the tax committee of the National Maquiladora Council.

Mr. Carbajo frequently authors tax articles in Tax Notes International and the Practical Mexican Tax Strategies magazine. He also speaks at various seminars organized by CANIETI, CANACINTRA, Tax Executives Institute, Executive Enterprise Institute, Cámara de Comercio de Bogotá and the local Maquiladora Associations across Mexico.

Practice Focus

Mr. Carbajo focuses his practice on litigating and lobbying highly complex issues in the energy sector. He has extensive experience advising on permanent establishment issues, inter-company pricing, taxation of non-resident entities and individuals, and other corporate and tax matters such as VAT, assets tax, planning and litigation on social security contributions, and local and municipal taxes. His practice also covers tax planning and transfer pricing, particularly in the energy sector.

Professional Associations and Memberships

  • Texas-Mexico Bar Association - Member
  • Harvard Law School Alumni Association - Member
  • Mexican National Association of Corporate Counsels - Member
  • International Fiscal Association - Member
  • Mexican Institute of Finance Executives - Member


  • Mexico (1993)


  • Harvard Law School (Joint Degree International Tax Program/LLM) (1995)
  • La Universidad de Guanajuato (J.D.) (1995)
  • Harvard University (Certificate on Special Studies of Administration and Management) (1994)


  • English
  • Spanish

Previous Offices

  • Juarez