Under the framework of the Mexican tax provisions currently in effect, the Firm carries out studies as a basis for designing strategies for deferring or reducing taxes, thus facilitating the recovery of capital invested and generating additional working capital for company operations and increasing earnings per share. Our field of expertise include the analysis of international tax to treaties to efficiently structure international transactions and operations that involve a mexican side.

A change in the corporate structure or operations of a company or group of companies can lead to a variety of tax or social security effects. Each specific case is analyzed in order to assess the effects of these changes. Recommendations are made on the most appropriate course to follow in implementing the restructuring, whether a merger or excision of groups of companies, as well as carrying out the necessary processing with the tax authorities. An analytic study is conducted, not only of a single company but of the entire group to determine the optimum corporate structure.

Specialized studies are carried out to determine the consequences and particularly the benefits to be obtained from consolidation for tax purposes, inherent to the operations of groups of companies with the same or similar economic interests. The Firm’s participation in this area covers the entire complex process.

CHEVEZ, RUIZ, ZAMARRIPA Y CIA. has obtained extensive experience in all the aspects involved, from the inclusion and exclusion of companies within a consolidating group to the consequences of steps required in the consolidation process. Technical support includes the correct application of the related tax provisions.

The Firm works with its clients in solving the day-to-day problems in tax, social security and local contribution matters arising in their operations by means of consultation services. This usually involves the interpretation and analysis of tax, social security and local tax regulations.

Within a wide range of tax consultation, the Firm participates in specific high level projects such as corporate restructuring, the acquisition or excision of companies, among others. It also performs tax diagnosis work related to purchase or operational audits.

Based on the knowledge of the Mexican tax (federal and local) and social security laws, currently in effect, and its experience in dealing with all levels of tax authorities, the Firm evaluates, proposes and supervises the procedures required for special tax consultation and applications for authorizations from the Ministry of Finance and Public Credit and other government agencies.

CHEVEZ, RUIZ, ZAMARRIPA Y CIA., S.C. works in collaboration with other professionals advising its clients on the placing of shares and other investment instruments on national and foreign stock exchanges. The Firm’s participation is of particular interest to clients in this specific type of operation in estimating the tax cost of the same, which constitutes information of fundamental importance for any decisions to be made by investors.

The Firm issues special public accountant’s tax reports for the sale of stock by individuals and companies, resident both in Mexico and abroad.

Through its individual members, the Firm acts as a tax expert in the Federal Tax Court and other courts, when a specialized opinion on tax or social security matters is required.