Carlos Garcia Linares

Carlos A. Linares-García

Principal Economist
Baker & Mckenzie Mexico S.C.
Not admitted to practice law in this jurisdiction


Dr. Carlos Alberto Linares Garcia is a principal economist of Baker McKenzie’s Latin America Transfer Pricing practice. He is knowledgeable in the fields of transfer pricing, financial valuation and antitrust. His professional experience includes more than 13 years in consulting and three years in the public sector. From 1993 to 1995, Dr. Linares was a deputy director with the International Tax Department of the Mexican Ministry of Finance in Mexico City. From 1996 to 1999, he was an associate economist at Houston-based Baker & Associates Energy Consultants and from 2000 and 2004, he was a senior manager and a partner in the energy economics and transfer pricing group at a big-four firm in Houston and Monterrey. Dr. Linares received the Banamex Economics Award in 2000, as well as the Inter-American Social Security Award in 2002. He has lectured at various institutions such as the IFBD, Rice University, Universidad Autónoma de Nuevo León and the Tecnológico de Monterrey.

Practice Focus

Dr. Linares is a partner and chief economist of the Latin America transfer pricing and economics practice of Baker McKenzie. He is responsible for coordinating compliance, planning and controversy transfer pricing projects for multinational companies with operations in Latin American countries, which have adopted transfer pricing regulations. He also coordinate projects in areas such as financial valuation, energy economics, antitrust and unfair foreign trade practices.

Representative Legal Matters

  • Coordinating projects regarding transfer pricing compliance, planning, advance pricing agreements, and controversies for multinational companies operating in Latin America countries that have adopted transfer pricing rules such as Argentina, Brazil, Colombia, Ecuador, Mexico, Peru, Uruguay and Venezuela, among others.
  • Leading the negotiation of advance pricing agreements in the region, including the first advance pricing agreement issued in Colombia.
  • Coordinating projects involving stock and intangible assets valuation (brands, patents, know-how and intellectual property portfolios) for purposes of tax compliance, as well as in corporate reorganizations, mergers and acquisitions.
  • Advising on antitrust and competition and foreign trade issues through the development of economic analysis relating to possible absolute and relative monopoly practices, competitive effects of corporate reorganizations and unfair foreign trade practices.
  • Developed a project for the evaluation of the legal, financial and operational performance for more than 60 subsidiaries of a national oil company.

Professional Associations and Memberships

  • Instituto Mexicano de Ejecutivos en Finanzas - Member
  • Colegio Nacional de Economistas - Member
  • AsociaciĆ³n Nacional de Especialistas Fiscales - Member


  • Harvard University (Diploma International Taxation)
  • Arizona State University (Latin American Business Exchange Program)
  • Universidad de Monterrey (Diploma Energy Law)
  • Universidad Autónoma de Nuevo Leon (B.A. Economics)
  • Rice University (Ph.D. Economics)
  • Rice University (Master of Arts Economics)


  • English
  • French
  • Spanish

Professor, "Transfer Pricing Issues in the Oil & Gas Industry," International Bureau of Fiscal Documentation, Amsterdam, The Netherlands, December 2015

Speaker, "Global Transfer Pricing Conference," Bloomberg BNA, Toronto, Canadá, October 2015

Speaker, "Transfer Pricing Developments in Latin America," Baker McKenzie Latin America Tax Conference, Miami, Florida, March 2015

Speaker, "Global Transfer Pricing Conference," Bloomberg BNA, Paris, France, March 2015

Speaker, "International Update - Transfer Pricing," Tax Executives Institute - Houston Chapter, Houston, Texas, November 2014