Kiyomi Yamamoto Leija
Biography
Kiyomi is an associate in Baker McKenzie’s Global Tax Practice Group in the New York Office. She joined the Firm in 2016 and besides the Monterrey office, she has also worked in the Chicago office. She specializes in advising multinationals on the tax implications of its cross border transactions and advises on the implementation of restructures. Between the fall of 2018 and 2019, Kiyomi pursued an LLM at the University of Essex, obtaining the degree of Legum Magister with merit in international commercial and business law in 2020. In 2024 she concluded her Specialization studies in Tax Obligations at the Institute of Public Accountants of Nuevo León.
Since 2023, Kiyomi is part of the National Association of Business Lawyers and is part of the International Tax Committee of the Institute of Public Accountants of Nuevo León. Since 2024, she is part of the Mexican chapter of the Young IFA Network of the International Fiscal Association.
Practice Focus
Kiyomi focuses her practice on tax planning for multinationals and cross-border transactions. She has advised clients in international restructures, assisting on the application of treaty benefits and assisting companies with the compliance of its tax obligations in Mexico related to the restructure.
She also has experience in assisting multinational companies to identify their Beneficial Owner in terms of the Tax legislation in Mexico, and advising clients on the compliance with its Beneficial Owner obligations in Mexico.
In addition, Kiyomi has also advised clients on the defense strategies against the denial of refunds and tax assessments, and in reaching conclusive agreements for the client with the Tax Authority.
Representative Legal Matters
- Advised multinational company into carrying out the transfer of the Mexican operations to a third party industry competitor.
- Advised a multinational group on the tax implications in Mexico of an international restructuring of the group, analyzing different strategies for implementing the restructures.
- Implemented a strategy for obtaining a Value Added Tax refund for a client without getting to a litigious stage.
- Advised local and multinational companies in relation to federal, and local tax law as well as in the application of treaties to avoid double taxation.
- Advised multinational groups for the compliance with its Beneficial Owner Obligations in Mexico.
- Assisted in the elaboration of legal defense strategies for clients who have been subject to a tax assessment.
- Participated in conclusive agreements procedures before the tax ombudsman.
Professional Associations and Memberships
- Tax Committee of the National Association of Business Lawyers (ANADE)
- International Tax Committee of the Institute of Public Accountants of Nuevo León (ICPNL)
- Member of the Young IFA Network of the International Fiscal Association (IFA)
Corporate Responsibility
- Chair of the Baker Pride group in Mexico
- Member of Baker Woman Monterrey
Admissions
- Mexico~Mexico (2020)
Education
- Institute of Public Accountants of Nuevo León (Specialization Studies in Tax Obligations) (2024)
- University of Essex (LLM International Commercial and Business Law) (2020)
- Tecnológico de Monterrey (Major in Law with Minor in Finance) (2020)
Languages
- English
- Spanish
Previous Offices
- Chicago
- Monterrey