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Experience

Mario Barrera focuses his practice on domestic and cross-border tax advisory, planning, and strategy. He represents clients before tax authorities in procedures such as tax examinations, administrative appeals, settlements, and mutual agreement procedures. Mario also has broad experience handling tax treaties, transfer pricing matters, and corporate reorganizations. He has authored numerous papers for specialized journals including Tax Notes International, Puntos Finos, IDC, and Practical Mexican Tax Strategies, and is a frequent speaker and lecturer on Tax Law.

Certified “transfer pricing expert,” Federación de Colegios de Economistas de la República Mexicana, A.C.

Frequent author, speaker, and lecturer on Tax Law

Named to Who’s Who Legal: Mexico 2018

Representative Matters

  • Advised a major U.S. insurance company in a transfer pricing examination with a potential exposure of over US$100 million
  • Advised a major U.S. real estate investment manager in recovering VAT favorable balances worth over US$50 million
  • Advised a U.S. worldwide consumer products company on Mexican tax issues associated with a global corporate reorganization
  • Advised a Spanish group engaged in providing renewable energy in order to recover VAT in excess of US$200 million
  • Advised a Canadian mining group on Mexican tax issues associated with the sale of its Mexican assets
  • Advised several non-Mexican pension plans on the structure of their investments into Mexico in order to claim the relevant tax benefits afforded by the law
  • Represented a global steel manufacturer in a transfer pricing audit which could result in a contingency of several million dollars
  • Advised a Spanish group engaged in e-commerce on the structure of their operations in Mexico from a tax perspective
  • Advised a U.S. real estate developer on the structure of their operations in Mexico, taking into consideration the tax situation of its institutional investors
  • Advised a U.K. financial group with regard to its operations in Mexico from a tax perspective
  • Advised a U.K. architectural firm with regard to the tax structure of their operations in Mexican real estate projects
  • Advised a U.S. bottling group in structuring the sale of certain fixed assets in Mexico worth more than US$600 million

Honors & Affiliations

Distinctions/Honors

  • Certified “transfer pricing expert,” Federación de Colegios de Economistas de la República Mexicana, A.C.
  • Who’s Who Legal: Mexico (Corporate Tax); 2015, 2017-2018
  • International Who’s Who of Corporate Tax Lawyers; 2012

Memberships/Affiliations

  • Asociación Nacional de Abogados de Empresa, A. C.
  • Barra Mexicana. Colegio de Abogados, A. C.; Coordinator, Tax Subcommittee of the Fiscal Commission
  • Club Harvard de México, A. C.
  • Colegio Nacional de Economistas, A. C. Transfer Pricing Committee
  • International Fiscal Association
  • Harvard Law School Student Association, A. C.
  • Cámara Franco Mexicana de Comercio e Industria, A. C.; Former Co-Chair, Legal and Tax Committee
  • Colegio de Contadores Públicos de México, A. C. Transfer Pricing Committee

Education & Admissions

Education

  • Master of Laws in Taxation, 2002, summa cum laude, Universidad Panamericana, Mexico City
  • International Tax Program, 2000, Harvard Law School
  • J.D., 1999, summa cum laude, Universidad de las Américas, Dean’s List

Admissions

  • United Mexican States

Languages

  • Spanish
  • English
  • French

Related Team

Catalina Mandujano Ortiz

Associate
Tax Advisory and Litigation