Spanish and English
• Tax advice, planning, consultancy and litigation; value added tax.
• Tax Conventions.
• Customs advice, planning, consultancy and litigation.
• Maquila related matters. Negotiations with shelters, shelter agreements and shelter phaseouts.
• NAFTA and trade agreements.
• Corporate matters; mergers and acquisitions.
• Since January, 2011, partner at Tenorio, Torres, Pedrín & Tortolero.
• Partner of Baker & McKenzie (Mexico - 1994 to 2011).
Education and Languages
• LL.M. University of California, Davis (2000).
• Tax degree from the Universidad Autónoma de Baja California, 1995.
• Law degree from the Universidad Autónoma de Baja California, 1994.
• National Association of Corporate Attorneys (ANADE).
• Member of the Tax Commission of the Baja California Accountant's Institute.
• Member of the Western Maquila Trade Association.
• Professor of a tax course at the Accounting School of the "Universidad Autónoma
de Baja California".
• Professor of a business law course of the MBA degree at the Accounting School of the
"Universidad Autónoma de Baja California".
• Panelist on several tax, customs and maquila matters in Mexico and in the U.S.