Mauricio Reynoso is a counsel in the Tax Practice Group in the Mexico City office of Haynes and Boone, SC. He has extensive experience in fiscal and administrative matters related to banks and financial institutions, international air transportation and shipping companies, as well as in the energy, mining, automobile, real estate and consumer industries.
He has participated in indirect tax recovery cases for national and foreign companies dedicated to international air transportation, shipping agents, and the energy industry, representing their interests before fiscal authorities and administrative and Federal Judicial Branch courts. Mauricio has also participated as an adviser for various multinational consumer companies, focusing on group restructuring operations, specifically in the definition of convenient and efficient tax structures for his clients.
Mauricio has represented his clients in various tax auditing processes, in which he has defended clients to fiscal authorities regarding the correct fulfillment of fiscal obligations, in addition to defending his clients’ interests before the corresponding courts. Furthermore, he has participated in the preparation of contentious strategies aimed at demonstrating the unconstitutionality of various tax provisions.
Mauricio was part of the team of Haynes and Boone lawyers who recently participated as advisers in an investment design worth $2.1 billion dollars in a joint venture executed mainly by a Canadian pension fund (Caisse de dépôt et placement du Québec) for the construction of infrastructure in Mexico. He has also participated as an adviser for Mexican States in the analysis of their internal tax system, as well as in the preparation of reform initiatives related to taxes and verification faculties for more efficient collection of government revenues.
Mauricio also has experience in litigation matters related to bidding processes of companies in the energy industry.
Professional and Community Activities
- Mexican Bar Association
- National Association of Corporate Lawyers, 2015
On November 12, 2021, the Decree that reforms, adds, and revokes various provisions of the Income Tax Law, Value Added Tax Law, and the Federal Tax Code, among others, (“The Decree”), was published in the Official Gazette of the Federation (“DOF”). The Decree becomes effective on January 1, 2022. Below you will find a summary of the most relevant aspects. Income Tax Law I. LEGAL ENTITIES Foreign [...]