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José Cortés-Salazar

José Cortés-Salazar

Associate
Baker & McKenzie Abogados, S.C.

Biography

José is a senior associate in Baker McKenzie’s Tax Practice Group, with more than 13 years of experience in tax and administrative law. Since joining the Firm in 2013, he has focused his practice on tax litigation, constitutional defense of taxpayers, particularly in matters involving constitutional tax issues and the defense of taxpayers during audits, reviews, and enforcement actions carried out by tax and administrative authorities.

Practice Focus

His practice focuses on tax and administrative litigation, including the challenge of unconstitutional tax laws, the defense against actions taken by tax and administrative authorities, as well as the comprehensive handling of federal and local tax audits. He has actively participated in proceedings before the Mexican Tax Ombudsman (PRODECON), including conclusive agreements, and in Mutual Agreement Procedures (MAP) with competent authorities. In addition, he has extensive experience in the interpretation and application of regulations related to Anti Money Laundering matters.

Representative Legal Matters

  • Advised and represented taxpayers during tax and administrative audits, including procedures related to tax refund requests.
  • Defended taxpayers against tax assessments, fines, and denials of tax refunds issued by tax authorities.
  • Represented taxpayers in constitutional litigation challenging the application of unconstitutional tax and administrative laws.
  • Assisted taxpayers in conclusive agreement proceedings before PRODECON and in Mutual Agreement Procedures (MAP).
  • Participated in administrative proceedings initiated by SENER, CRE, COFEPRIS, and PROFECO, in industries such as manufacturing, healthcare, automotive, energy, and mining.

Professional Associations and Memberships

  • Nuevo León Association of Corporate Lawyers
  • Mexican Bar Association, Nuevo León Chapter

Admissions

  • Mexico (2016)

Education

  • Facultad Libre de Derecho de Monterrey (Law Degree) (2014)

Languages

  • English
  • Spanish