Recognized in Ones to Watch since 2027 
Gerardo Arias Gaitán is a Partner at Calvo Nicolau y Márquez Cristerna-DFK in Mexico City, where he has practiced since 2020 and became a partner in 2025. He has 18 years of experience advising companies on legal matters and currently focuses on tax law.
His practice is primarily devoted to tax litigation. He also advises clients during tax audits, represents them in conclusive agreements before the Taxpayer Ombudsman (PRODECON), and provides preventive tax advice.
He holds a law degree from Escuela Libre de Derecho and a Master’s in Business Law from Universidad Panamericana, and completed a specialized program in tax crimes at the Barra Mexicana, Colegio de Abogados.
He is a member of the Barra Mexicana, Colegio de Abogados, and of the Asociación Mexicana de Contadores Públicos.
