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

Gerardo Nieto Martínez

Tax/ Social Security
Partner

LANGUAGES

Spanish
English

EDUCATION

Law degree, Universidad del Nuevo Mundo.

Postgraduate studies in tax law at Universidad Panamericana and St. Thomas University, Houston, Texas.

Diploma in Finance, Universidad Iberoamericana.

PRACTICE AREAS

Tax law, social security, constitutional and administrative law.

Member of the Firm's Strategic Committee.

Head of one of the most recognized tax practices in Mexico.

PROFESSIONAL MEMBERSHIPS & PUBLICATIONS

National Association of Corporate Lawyers, Bar Association, (ANADE); Former President and Former Coordinator of the Tax Law Commission.

Lex Mundi; Former world president of the Fiscal Committee.

International Fiscal Association (IFA).

International Bar Association (IBA); Fiscal Committee.

International Chambers of Commerce, Mexico Chapter; Tax Committee.

International VAT Association.

Author of the essay "Unconstitutionality of the Corporate Asset Tax Law".

Creator of the "Perimetric Principle", a legal tool for the interpretation and application of treaties to avoid double taxation, which has even been analyzed by the Supreme Court of Justice of the Nation.

Author of several technical articles published in specialized magazines.

ACADEMIC EXPERIENCE

For more than 20 years, professor in the Master's Degree in Tax Law, Universidad Panamericana (Mexico City and Guadalajara).

Invited as speaker in various forums in Mexico and abroad by several universities, as well as chambers of commerce and industry and other organizations, including: ANADE, American Bar Association, International Bar Association, International Fiscal Association, Lex Mundi, Association of Corporate Counsel, Canadian Corporate Counsel Association, International VAT Association and Colegio de Abogados de Madrid, Spain.

Consultant and litigator; business strategist and advisor.

More than 34 years of professional experience in tax, administrative, social security and constitutional matters.

RECOGNITIONS

Chambers & Partners Latin America, Legal 500, Who's Who Legal, and Tax Disputes Leaders have consistently recognized him as one of the top tax lawyers in Mexico for several years.

"Gerardo Nieto leads the tax practice, his brilliant work combines consulting and litigation. Clients find him punctual and effective, with a wealth of experience and education" (Chambers Latin America 2011).
Lawyer Monthly; 2018 lawyer in tax, transfer pricing.

International Tax Review; leading advisor on tax controversies in Mexico.

Best Lawyers; prominent lawyer in the tax area.