International Tax 2026

MEXICO Trends and Developments

Trends and Developments Contributed by: Ángel Escalante, Gabriel Rojas, Uzziel Rodríguez and Daniel Colunga Escalante & Asociados

Escalante & Asociados (E&A Legal) is a boutique tax law firm with a team of highly specialised practition - ers, focused on tax controversy and non-contentious tax matters. Established in 2015 by its managing part - ner, Ángel Escalante Carpio, the firm operates from offices in Mexico City and Houston, Texas, provid - ing strategic advice on complex domestic and cross- border tax matters, particularly in the Mexico–US corridor. The firm is recognised for its expertise in tax audits, administrative proceedings, and high-stakes tax litigation, as well as in international tax planning, restructuring, compliance, and AML matters, offer -

ing an integrated approach that combines techni - cal sophistication with a strong business-oriented perspective. Its practice also covers foreign trade, real estate tax structuring, estate planning for HNW individuals, and double taxation issues. E&A Legal regularly represents clients in disputes before Mexi - can tax authorities and advises multinational and do - mestic companies on the design and implementation of robust tax structures to mitigate risks and support their long-term business objectives, including cross- border operations and intercompany transactions.

Authors

Ángel Escalante is the founding partner of E&A Legal, with more than 20 years of experience in tax controversy, including administrative proceedings, tax audits and litigation before Mexican authorities. His

Gabriel Rojas is a partner at E&A Legal with more than ten years of experience in corporate tax and controversy, focusing on administrative proceedings, audits and disputes before Mexican

practice focuses on complex tax disputes, international taxation and matters involving foreign trade and anti-money laundering compliance. He holds law and accounting degrees, as well as a master’s degree in tax law, and has completed advanced studies in international taxation. He is a member of the World Compliance Association, under which he co-ordinates the Tax Committee in Mexico, and the International Fiscal Association.

authorities. His practice focuses on domestic and international tax matters, including cross-border structuring, foreign trade and tax incentive programmes such as IMMEX and PROSEC, as well as VAT and excise tax certifications. He regularly represents clients before the Mexican Tax Administration Service (SAT) and other regulatory bodies. Gabriel has completed a law degree and postgraduate studies in international tax law, including an Advanced LLM from the University of Amsterdam, and is a member of the International Fiscal Association.

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