Santiago Llano Zapatero

Graduated in 1993, EDUCATION: Law Faculty, Autonomous University of Baja California; postgraduate studies on Tax and constitutional Law Attorney at law with 28 years of experience on tax matters on the private and public sector. On the private sector, have been a tax consultant and litigator of domestic and international tax matters. Reginaldo participates actively on the academic sector in the International Fiscal Association (IFA), Mexican Bar Association (BMA). He also has participated as ...

PRACTICE AREAS Aerospace PROFESSIONAL EXPERIENCE Of counsel to the corporate and transportation practice groups at the Mexico City office. His practice of over 20 years has focused in corporate advice to domestic and international companies, some of them highly regarded in the aviation, bus, cargo industries and telecomm industries and advising as to corporate, financial and regulatory matters. Ricardo has also advised as to major and landmark acquisitions transactions in Mexico, and also as ...

Alejandra Gutiérrez is a Partner with over 15 years of experience advising domestic and international companies on matters in Mexico. She leads the firm’s real estate practice and has a multidisciplinary background that includes corporate law, mergers and acquisitions, and ESG-related matters. Her practice focuses on real estate transactions, particularly within the hospitality and tourism sector, where she has advised on complex projects involving the development, structuring an...

Erika Baez Elizondo is a lawyer recognized by Best Lawyers in the practice area of Tax Law. Erika Baez practices law in Mexico City, Mexico Best Lawyers has recognized Erika Baez Elizondo since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Erika Baez Elizondo is held by other lawyers.

Andrea Sopranzetti is a lawyer recognized by Best Lawyers in the practice area of Labor and Employment Law. Andrea practices law in Mexico City, Mexico Best Lawyers has recognized Andrea Sopranzetti since 2027. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Andrea Sopranzetti is held by other lawyers.

Luis Carballo Balvanera is a lawyer recognized by Best Lawyers in the practice areas of Administrative Law, Amparo Law and Tax Law. Luis practices law in Mexico City, Mexico Best Lawyers has recognized Luis Carballo Balvanera since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Luis Carballo Balvanera is held by other lawyers.

Fernando Martínez Flores is a lawyer recognized by Best Lawyers in the practice areas of Labor and Employment Law and Outsourcing. Fernando practices law in Mexico City, Mexico Best Lawyers has recognized Fernando Martínez Flores since 2020. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Fernando Martínez Flores is held by other lawyers.

Jocelyn has more than 8 years of experience in tax consulting, planning and litigation. She has broad experience in litigation matters before Federal and Local Courts, as well as preventing controversies by advising individuals and entities from the beginning of tax audits, including the implementation of alternative mechanisms before the Mexican Taxpayers’ Ombudsman. Furthermore, Jocelyn actively participates in several tax planning and consulting projects, creating strategies for dome...

Aldo González Melo is a lawyer recognized by Best Lawyers in the practice areas of Corporate and Mergers and Acquisitions Law, Energy Law and Project Finance and Development Practice. Aldo practices law in Mexico City, Mexico Best Lawyers has recognized Aldo González Melo since 2021. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Aldo González Melo is held...

Law degree UNAM, 1990. Attorney for the leading mobile telephone company in the country and its group since 2000, he has been actively participating in complex dispute resolution in the field, including telecommunications, M&A and commercial matters. He is the leading lawyer in the most important case (in quantity) involving the highest fine against a Telecom company (America Movil/Radiomovil Dipsa/ Telcel) imposed by the former competition agency in Mexico (One billion dollars) for alleg...