Photo, Omar Cornejo

Omar Cornejo

Tax Specialist
Baker & Mckenzie Mexico S.C.
Not admitted to practice law in this jurisdiction


Omar Cornejo has more than 10 years of experience advising domestic and multinational companies on tax matters. He is proficient in the areas of corporate taxes, taxation for foreign residents and indirect taxes. Before joining Baker McKenzie in 2009, Omar worked for a firm in Mexico.

Practice Focus

Omar advises multinational companies on day-to-day tax compliance, application of double taxation treaties as well as multinational reorganizations, sales of shares, mergers, spin-offs and liquidations. He also provides tax advice on special regimes, such as the maquiladora, consolidation and hydrocarbons regimes, and assists in tax audits.

Representative Legal Matters

  • Assisted various clients in the digital economy sector in expanding their businesses into Mexico as well as in permanent establishment and VAT issues on cross-border transactions.
  • Assisted a big pharmaceutical company in managing several audits by the tax authorities.
  • Provided tax advice in several M&A projects.
  • Provided day-to-day tax advice for a large company in the market research services field.
  • Advised large multinational companies in the manufacturing, energy, technology and services sectors on tax planning related to tax consolidation, the maquiladora industry and permanent establishments.


  • Universidad Nacional Autónoma de Mexico (Public Accountant) (2009)


  • English
  • Spanish

Co- Author, “Tasa del 0% del IVA en exportación de servicios: Interpretación del aprovechamiento en el extranjero de servicios prestados por residentes en el país,” Puntos Finos, February 2016 

Co-author, “Limitante a sueldos y salaries exentos,” Puntos Finos, March 2015