Photo, Kiyomi Yamamoto Leija

Kiyomi Yamamoto Leija

Baker & McKenzie Abogados, S.C.


Kiyomi is a junior 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 3 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.

She participated in the global pro bono initiative with the organization Justice with Children, collaborating in the translation of the policy and practice brief of the "Accelerate Release of Children from Detention; Protect Children from COVID-19" initiative.

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 the defense of taxpayers against the denial of refunds and tax assessments as well as against unconstitutional tax laws.

Representative Legal Matters

  • Advised local and multinational companies in relation to federal, state and local tax law.
  • 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.
  • Collaborated in the analysis of tax implications that would be applicable to multinational companies under the digital economy tax regime in Mexico.

Corporate Responsibility

Baker Woman Monterrey - Member


  • 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.