Photo, Kiyomi Yamamoto Leija

Kiyomi Yamamoto Leija

Baker & McKenzie Abogados, S.C.


Kiyomi is an Associate in the Tax Practice Group of Baker McKenzie office in Monterrey. She joined Baker McKenzie in 2016 as a law clerk and was promoted to junior associate in October 2020. She has 6 years of experience in tax, both in the areas of tax litigation and tax consulting. During 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.

Currently, she is coursing the 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.

Practice Focus

Kiyomi focuses her practice on tax consulting for multinationals and cross-border transactions, and has a background on tax litigation and dispute resolution. She has participated in international restructurings, assisting on the application of treaty benefits and assisting companies with the compliance of its tax obligations regarding the restructurings. She also has experience in the defense of taxpayers against the denial of refunds and tax assessments as well as against unconstitutional tax or administrative laws.

Representative Legal Matters

  • Advised multinational companies on tax implications in Mexico of international restructurings, mergers and acquisitions.
  • Advised local and multinational companies in relation to federal, and local tax law as well as in the application of multinational treaties to avoid double taxation.
  • Assisted in the elaboration of legal defense strategies for clients who have been imposed tax assessments.
  • 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

Corporate Responsibility

  • Member of Baker Woman Monterrey 
  • Chair of the Baker Pride group at the national level
  • Collaboration in the international initiative "Justice with Children" in the preparation of the policy entitled "Accelerate Release of Children from Detention, Protect Children from Covid-19"


  • Mexico~Mexico (2020)


  • University of Essex (LLM International Commercial and Business Law) (2020)
  • Tecnológico de Monterrey (Major in Law with Minor in Finance) (2020)


  • English
  • Spanish
  • Contributor, "COVID-19: Impacto en México de las medidas fiscales adoptadas," June 2020