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Nadja Ruiz Euler

Nadja D. Ruiz Euler

Partner
Baker & McKenzie Abogados, S.C.

Biography

Nadja D. Ruiz Euler is a Tax Partner in Baker McKenzie's Mexico City Office. Nadja earned her Bachelor Degree of Law with honors from the Instituto Tecnológico Autónomo de México (ITAM). She is a former member of the Mexican Tax Administration Service (SAT), where she held several positions, including Head of International Tax Legal Affairs office, Chief Advisor to the Mexican Commissioner, delegate to several OECD working parties, as well as Competent Authorities for Tax Treaties purposes. She was also in charge of implementing FATCA and CRS in Mexico.

With 20 years of experience, Nadja's practice focuses on both domestic and international tax advisory and controversy matters, including conclusive agreements, mutual agreement procedures, bilateral APAs, AEOI reporting, exchange of information and tax transparency issues, including, beneficial owner. She also advises financial institutions on their SAT-required filings with respect to account holders or investors. Nadja also actively participates in academic and professional conferences, seminars and courses in which relevant international and domestic tax matters are discussed.

Practice Focus

Nadja has considerable expertise in leading domestic and international tax controversy matters (domestics and international tax audits, BAPAs, MAPs, administrative procedures before Mexican Tax Authorities) for several industries (automotive, drilling, consumer, financial, among others). She regularly advises her clients from both domestic and international tax and tax controversy perspective. Sha also has considerable experience advising Mexican financial institutions from a Mexican FATCA and CRS perspective (including compliance with Mexican rules).

Representative Legal Matters

  • Assisted a large multinational company in the automotive industry in a complex tax and transfer pricing audit, by leading the controversy efforts.
  • Assisted multinational drilling companies in tax controversy matters, as well as tax litigation processes.
  • Advised various Mexican financial institutions from a FATCA/CRS perspective; assisted various Mexican financial institutions from a FATCA/CRS compliance perspective.
  • Assisted a multinational financial institution in several domestic and international tax audits; advised in domestic and international tax consultancy matters.
  • Assisted multinational suppliers to the automotive industry in tax controversy matters, as well as tax litigation processes.
  • Assisted several companies in the successful request and implementation of MAPs and BAPAs.
  • Assisted several companies in the recovery of CIT/VAT.
  • Assisted several companies in administrative processes before the Mexican Tax Authority (invitation letters, cancellation/suspension of digital certificates to issue invoices, black-listed taxpayers processes among others).
  • Assisted a Mexican government agency in several tax controversy matters.

Admissions

  • Mexico

Education

  • Instituto Tecnológico Autónomo de Mexico (LL.B., with honors)
  • IFA Mexico-UP (Course: Tratados Fiscales y Residentes en el Extranjero) (2007)
  • IFA Mexico-UP (Course: Temas específicos sobre la aplicación de tratados para evitar la doble imposición) (2007)
  • Sheltons-SITTI (Blue Course: International Taxation Principles & Planning)
  • Sheltons-SITTI (Silver Course: Advanced International Taxation Planning & Principles)

Languages

  • Spanish
  • English
  • German
  • Thesis (LL.B) published in Revista de Derecho Económico Internacional (ITAM) and quoted in several legal publications (e.g., ‘The Role of Climate Change in Global Economic Governance’, Oxford University Press).
  • Co-author, "Federalism and Legal Unification: A Comparative Empirical Investigation of Twenty Systems", Springer, 2016