Carlos Martínez R. specializes in taxation, providing tax advice on mergers, acquisitions and other corporate transactions, and represents clients with respect to international taxation, transfer pricing and tax litigation. Mr. Martínez has acted as Mexican tax counsel in numerous cross-border mergers and acquisitions, restructurings and reorganizations and joint ventures. Additionally, Mr. Martínez has represented clients in diverse industries in tax audits and litigations, as well as in numerous transactions involving domestic and multinational corporations.
- Law Degree- Escuela Libre de Derecho (2000)
- LL.M Degree – Georgetown University (2003)
- Postgraduate Degree in Tax Law - Universidad Panamericana (2001)
- Postgraduate Degree in Tax Law - Universidad Nacional Autónoma de México (2004)
- Transfer Pricing Program – Conferencia Interamericana de Administraciones Tributarias (2008)
- Finance for Non-financial Executives – Instituto Mexicano de Ejecutivos en Finanzas (2015)
Mr. Martínez has been a professor of International Taxation Law in both the LL.M and Postgraduate Programs of the Escuela Libre de Derecho since 2007. Mr. Martínez has been a lecturer in The University of San Diego School of Law-Procopio International Tax Law Institute, 2008 International Update: US-Mexico-Canada Cross-Border Tax Issues, in San Diego, California and in several seminars in Mexico.
- “Tax Litigation 2016 – Mexico”, published by LatinLawyer, August, 2015.
- “Valuación Aduanera y Precios de Transferencia: dos visiones, un fin”, in Obra Jurídica Enciclopédica en Homenaje a la Escuela Libre de Derecho en su Primer Centenario, Derecho Fiscal, published by Editorial Porrua, Mexico 2012.
- “An Education Why Taxation has a crucial role in developing Mexico’s Capital Markets”, published by the Mexico Annual Review 2012.
- “Value Added Tax on Cross-border Purchase of Goods: A new Issue”, Practical Mexican Tax Strategies, published by Thomson Reuters, Volume 10, number 2, 2010.
- “Real Estate Investments in Mexico: New Opportunities”, Mexico Update, published by the American Bar Association, Section of International Law, Summer – Fall 2005, Issue No. 26.