Corporate Tax 2026

MEXICO Trends and Developments

Trends and Developments Contributed by: Luis Ignacio Martel and Jorge A. Cabello Martel

Martel is a boutique firm committed to excellence and dedicated to providing comprehensive legal and business advisory services in highly complex matters. The firm delivers legal services in a creative, special - ised, timely, and efficient manner, always seeking to serve as a reliable partner supporting its clients’ businesses. The firm’s primary objective is to advise

its clients in order to prevent and avoid legal issues, and to provide them with certainty and confidence in their decision-making. The firm’s culture promotes a personalised, responsive, and efficient approach, grounded in the human and inclusive environment that prevails among its members.

Authors

Luis Ignacio Martel has extensive experience in tax planning and consulting in both domestic and international matters, as well as in corporate, contractual, and financial issues. His practice focuses on

Jorge A. Cabello specialises in tax litigation in both domestic and international matters. His practice focuses on assisting clients during tax audits and enforcement actions, advising major companies,

mergers and acquisitions, corporate restructurings, real estate transactions, investment structuring, and estate planning. He previously worked at leading law firms in Mexico, including Creel, García-Cuéllar, Aíza y Enríquez, Jones Day and Turanzas, Bravo & Ambrosi. Luis has also served as co-founder and board member of companies in various sectors, including search funds. He earned his law degree from the National Autonomous University of Mexico and holds an LLM in International Taxation from New York University.

participating in mediation procedures before the taxpayer ombudsman, and handling disputes before various judicial bodies. He has more than 25 years of professional experience and has worked at prestigious firms such as Chevez, Ruiz Zamarripa y Cía. and Turanzas, Bravo & Ambrosi. Jorge earned his law degree from the Instituto Tecnológico Autónomo de México (ITAM) and holds a Master’s Degree in Tax Law from Universidad Panamericana. He frequently speaks at professional forums and has authored several specialised articles on tax matters.

Martel Pedregal 24 Piso 2 colonia Molino del Rey 11040 Mexico City Mexico Tel: +1 713 547 2137 Email: contacto@martel.mx Web: www.martel.mx

346 CHAMBERS.COM

Powered by