(52 55) 52 61 05 64
nieto@basham.com.mx
CDMX

Gerardo Nieto

Tax/ Social Security
Partner
LANGUAGES

Spanish
English

PRACTICE AREAS

Specialized in tax and administrative issues, consultant and litigant, strategist and business advisor.

He is a member of the Strategic Committee of the Firm.

ASSOCIATIONS

Former Chair of the Mexican Corporate Counsel Association (ANADE).

Former World Chair of the Tax Committee of Lex Mundi, the world’s largest alliance of Independent law Firms.

He is an active member of the International Fiscal Association. (IFA).

He is an active member of the Tax Committee of the International Bar Association (IBA).

Gerardo is also a member of the Tax Committee of the International Chambers of Commerce, Mexico Chapter.

He is a member of the International VAT Association.

Former Chair of the Tax Committee of the Mexican Corporate Counsel Association (ANADE).

RECOGNITIONS

He has been recognized by Chambers & Partners Latin America, Legal 500, Who’s ho Legal and Tax Disputes Leaders as one of the best tax lawyers in Mexico. “Gerardo Nieto leads the tax practice; his brilliant work covers advice and litigation. Clients considered him assertive and effective, with a huge experience and education.” (Chambers Latin America 2011).

He has been designated “Mexican Tax-Transfer Pricing Lawyer of the year” by the recognized international publication “Lawyer Monthly”.

He has been nominated as a leading consultant in tax disputes in Mexico for the “International Tax Review” magazine and recognized as a “Tax Prominent Lawyer“ by the international magazine “Best Lawyers”.

Gerardo Nieto holds one of the most recognized tax practices in Mexico.

PROFESSIONAL EXPERIENCE

Gerardo has more than 34 years of professional experience attending tax, administrative, social security and constitutional matters.

He has given conferences in Mexico and abroad for multiple organizations on tax, administrative and social security topics.

Is the author of the essay “Unconstitutionality of the Assets Tax Law”.

Is the creator of the Perimetric Principle (Principio Perimétrico), a legal tool for the interpretation and application of tax treaties to avoid the double taxation, which has been analized even by the Supreme Court of Justice.

He has been author of many legal-technical articles that have been published in specialized magazines.

ACADEMIC EXPERIENCE

Gerardo has over 20 years of experience as professor of tax law at Universidad Panamericana, both in the Mexico City and the Guadalajara campuses.

He is also frequently invited as a speaker in different forums in Mexico and abroad by different universities, as well as by organizations such as the Mexican Corporate Counsel Association, different chambers of industry and commerce, the American Bar Association, the International Bar Association, the International Fiscal Association, Lex Mundi, the Association of Corporate Counsel, the Canadian Corporate Counsel Association, the International VAT Association, the Colegio de Abogados of Madrid, Spain, among others.

EDUCATION

He obtained his law degree from Universidad del Nuevo Mundo.

He has postgraduate studies in tax law at the Universidad Panamericana and international tax law at the University of St. Thomas, in Houston.

He has a certification course in finance from Universidad Iberoamericana.