Felipe Mendoza is the Head of the Tax and Foreign Trade Department of the Firm. For more than two decades, Mr. Mendoza has provided legal advice to Companies dealing with foreign trade matters, including valuation, HTS Tariff Classification, Mexican Tariff and Non-Tariff restrictions, determination and payment of import duties, as well as the interpretation and application of Free Trade agreements signed by Mexico, including a vast experience providing advice in the compliance with the rules of origin as well as verification procedures of origin established in those international treaties. He has ample experience conducting complex customs and international trade audits to Mexican Companies, and has assisted several companies to draft and implement their Foreign Trade compliance procedures and manuals.
He also provides legal advice to companies that import, sell, and distribute products in the Mexican aftermarket and continuously gives legal advice to Maquiladora (with an IMMEX Program), and Shelter companies regarding customs procedures and how to maximize the tax incentives of the Mexican Government to maximize the tax and foreign trade incentives that Mexican Government provides.
On the fiscal front he is specialized in the Maquiladora Industry, the interpretation and application of international tax treaties, including the analysis of Permanent Establishment and taxation of residents and Expatriates to avoid double taxation. Mr. Mendoza has an extensive and successful experience litigating resolutions issued by the Tax Administration Service or “SAT” (Spanish Acronym), Mexican Institute of Social Security and the Institute of National Housing Fund for Workers in cases wherein such authorities deny the refund of contributions to taxpayers, or in cases where they asses improper taxes and seizure of assets against them.
Mr. Mendoza has also an extensive practice in business and corporate law, and has been counseling companies doing joint ventures, mergers and acquisitions throughout México.
Recent Relevant Matters
- Represented a company in a tax audit procedure conducted by the SAT, in which as result of his legal advice, counseling, and negotiation he submitted the case before the Taxpayer Ombudsman Office, resulted in the elimination of a tax liability in the amount of $85 million pesos.
- He advises several companies that are subject to NAFTA’s origin verification procedures of products they exported to Mexico.
- He is litigating before the Federal Court of Administrative Justice representing a global leader in the cosmetic market against the refusal to consider as originating the products it exported to Mexico.
- He is the leading legal counselor in Mexico for a consortium of Mexican companies belonging to a company listed on the NY stock exchange which has 12 industrial plants and more than 10,000 employees in Mexico.
- He is the leading legal counselor in Mexico for the U.S. leading company in tomato production providing legal advice in his Mexican operations.
Recognition and Memberships
- He is former Chairman of the Asociación Nacional de Abogados de Empresas – Sección Chihuahua.
- Former Secretary of the Board of Directors of Campestre Juárez, A.C.
- Former Professor of Maquiladora Industry class, at the LL.M. program of the Universidad Autónoma de Ciudad Juárez Law School.
- He is a member of the Foreign Trade Committee of the National Institute of Public Accountants, located in México City.
- He volunteers as Chairman of the Board of Centro de Audición y Aprendizaje A.C. a non-profit organization that provides therapy to hearing impaired children.
- Ranked as a leading practitioner in Mexico in International Trade by Chambers and Partners since 2013.
- Law Degree, Instituto Tecnológico y de Estudios – Campus Chihuahua.
- Master of Laws in International Trade Law, Arizona University.
- Diploma in Mexican Taxes, Universidad Panamericana Extensión Guadalajara.
- English and Spanish