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
He is the National Past President of ANADE (Mexican Corporate Council Association), Past Global Chair of the Tax Committee of Lex Mundi, Past President of the General Council of the Mexican Bars Association, A.C., and is currently Vice Chair of the Mexico Chapter of the American Bar Association.
He is a member of the International Fiscal Association, the International Bar Association, the International VAT Association, the American Bar Association, and the ICC Mexico Tax Commission, among others.
AWARDS
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).
In 2018 he was named “Lawyer of the Year” in Transfer Pricing by the renowned magazine “Lawyer Monthly.”
In 2025 he was named “Mexican Tax Lawyer of the Year” by the Legal 500 Directory.
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
Since 2000 he has been a partner at the law firm Basham, Ringe y Correa, S.C.
For 26 years he has been a professor in the Master's Program in Tax Law at the Universidad Panamericana, Mexico and Guadalajara Campuses.
He is the academic coordinator and co-author of the book "ANADE Legal Manual for Businesses” and co-author of the book "Practicum, Tax Controversy," published by Thomson Reuters.
He has spoken at various national and international forums and has published several articles in specialized journals.
Gerardo has more than 34 years of professional experience attending tax, administrative, social security and constitutional matters.
PUBLICATIONS
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.