Partners.
Experience in the private and public sectors favoring our clients.
Luciano Arrambide
PARTNER | DIRECTOR
Luciano is a lawyer with over 15 years of professional practice. His career has been characterized by having a project leader role in tax, administrative and foreign trade law, also by intervening in strategic projects of transactional, commercial and compliance law.
He held the position of Legal Director in a Monterrey business group with global operations, where he developed transnational, legal, and tax projects in North America, Latin America and Europe.
He has a Law Degree from the Universidad Autónoma de Nuevo León, and also completed the accreditation of Canadian law studies by the University of Montreal (UdeM) and the Quebec Bar Association School. He is a Public Accountant and Auditor from the Universidad Regiomontana and has a Master's Degree in Finance from Tulane University (New Orleans, USA) and ITESM. Likewise, he updated his studies in international taxes at ITAM (Instituto Tecnológico Autónomo de México) and Duke University (North Carolina, USA).
He speaks Spanish, English and French.
Email: luciano@deltax.mx
Luciano Arrambide Rosales is authorized to practice Mexican law both in Mexico and in Canada.
Lawyer practicing in the tax, foreign trade and commercial litigation fields. He has over 15 years of legal practice experience, serving as head of legal projects, occupying the position of Legal Director of a business group with global operations, being part of several Boards of Directors and, for more than 10 years, serving as partner-director of the firm by contributing his strategic vision in decision-making.
His experience includes the design, management and legal operation of projects associated with:
- Strategic tax planning (internal and foreign trade taxes).
- Implementing international agreements to avoid double taxation.
- Implementing foreign trade operation schemes and their control.
- Estate planning.
- Implementing corporate governance policies.
- Corporate restructuring.
- Financing, debt restructuring and guarantee structures.
- Acquisitions of companies and/or assets.
- Risk analysis in real estate developments.
- Analyzing social security burdens associated with the workforce.
- The power to assume the defense in administrative, tax and foreign trade lawsuits.
- Business negotiation leadership.
Luciano works as legal advisor to both Mexican and foreign companies in the automotive, steel, retail, foreign trade, restaurant, hotel, mining, film, media, construction, scientific research, and transport industries, among others.
He has updated his technical knowledge at prestigious universities, including: the Instituto Tecnológico Autónomo de México (ITAM-Mexico), Duke University (North Carolina, USA), the University of Montreal (UdEM- Montreal, Canada), and Tulane University (New Orleans, USA).
Has served as head professor of the Tax Law course at undergraduate level at the Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM).
He is a member of the Barra Mexicana Colegio de Abogados, S.C. and the Bar of Quebec, Canada (Barreau du Québec).
He speaks Spanish, English and French.
Email: luciano@deltax.mx
Ernesto Garza
PARTNER | TAX AND FOREIGN TRADE
Ernesto is a lawyer with over 20 years of professional practice; he acquired his experience by serving, among other things, as First Court Clerk of the Federal Court of Administrative Justice and as a partner of the firm, allowing him to handle a large number of administrative, compliance, tax, and foreign trade law consulting files.
His experience includes analyzing tax, administrative, and foreign trade disputes, as well as the correct interpretation of Mexican tax laws and international trade agreements to which Mexico is a party.
He has a Law Degree from the Instituto Tecnológico y de Estudios Superiores de Monterrey with honorable mention. He has served as head professor of the Tax Law course at undergraduate level.
He speaks Spanish and English.
Email: ernesto.garza@deltax.mx
Ernesto Garza Osti is authorized to practice law in Mexico.
Lawyer with over 20 years of professional practice in the administrative, tax and foreign trade litigation fields. His experience in analyzing tax and administrative disputes, as well as the correct interpretation of the administrative and tax laws, provide certainty and good judgment to the recommendations provided for these types of projects.
His experience includes the design, management and legal operation of projects associated with:
- The power to assume the defense in administrative, tax and foreign trade lawsuits.
- Strategic tax planning (internal and foreign trade taxes).
- Implementing international agreements to avoid double taxation.
- Implementing foreign trade operation schemes and their control.
- Implementing corporate governance policies.
- Forecasting and updating criteria for the interpretation of tax laws.
- Risk analysis in the development of tax and foreign trade litigation.
Ernesto works as legal advisor to companies active in several industries, such as the transformation, real estate, energy, banking, automotive, steel, transportation, and secondary financial services industries, among others.
Ernesto has a Law Degree from the Instituto Tecnológico y de Estudios Superiores de Monterrey with honorable mention, and has a Master's Degree in Taxes from the Centro Académico y de Investigación de la Tributación Fiscal (Academic and Research Center in Taxation). He has served as head professor of the Tax Law course at undergraduate level.
He speaks Spanish and English.
Email: ernesto.garza@deltax.mx
Ulises Guerra
ASSOCIATE | FOREIGN TRADE
Ulises is a lawyer and economist with over 20 years of professional practice; he acquired his experience by serving, among other things, as Director of the Foreign Trade Commission and of the Tax Committee of the National Council of the Maquiladora and Export Manufacturing Industry (INDEX, Consejo Nacional de la Industria Maquiladora y Manufacturera de Exportación), as well as the taxpayer's union representing the members of said council, allowing him to handle a large number of inquiries on customs, compliance, tax and foreign trade law.
His experience includes analyzing and interpreting customs and foreign trade laws, as well as the correct clearance of goods, the regulations applied to transport logistics and the constant improvement of supply chains.
He has a Degree in Economics from the Instituto Tecnológico y de Estudios Superiores de Monterrey, and also a Law Degree from the Universidad Regiomontana.
He speaks Spanish and English.
Email: ulises.guerra@deltax.mx
Ulises Guerra Fernández is authorized to practice law in Mexico.
Lawyer and Economist with over 20 years of professional practice in foreign trade and customs operations. He has complemented his professional profile by actively participating in the design of litigation, tax and customs strategies. His experience has focused on serving as advisor on the correct compliance with customs laws and the correct implementation and management of economic development programs for foreign trade (ex. IMMEX). He also specializes in customs procedures, clearance of goods, transport logistics and supply chain improvement. His operational expertise contributes good judgment to the recommendations provided in these types of projects.
His experience includes the design, management and legal operation of projects associated with:
- Implementing international agreements to avoid double taxation.
- Implementing foreign trade operation schemes and their control.
- Implementing control policies for the IMMEX promotion program.
- Risk analysis in the development of foreign trade litigation.
- Managing the international clearance of goods.
- Managing customs services.
- Implementing supply chain improvement projects.
Ulises works as an advisor to companies active in several industries, such as the transformation, automotive, steel, transportation, and hydrocarbon industries, among others.
Ulises has a Degree in Economics from the Instituto Tecnológico y de Estudios Superiores de Monterrey, and also a Law Degree from the Universidad Regiomontana. He has served as main speaker of diploma courses for businessmen and senior managers, teaching courses on the Correct Implementation of the IMMEX Economic Development Program, Customs Clearance of Goods and Transport Logistics, among others.
He speaks Spanish and English.
Email: ulises.guerra@deltax.mx
Laura Garduño
OF COUNSEL | INTELLECTUAL AND INDUSTRIAL PROPERTY
Laura is a lawyer with over 15 years of professional practice; she acquired her experience by exercising, among others, lawyer functions in the trademark field in the Uhthoff Gómez Vega & Uhthoff office and as manager in Mexico of the DARTS-IP platform (property platform originating in Belgium), allowing her to handle a large number of inquiries in the intellectual and industrial property field, developing a high specialization in trademarks, patents, copyrights and related matters.
Her experience includes analyzing trademark and patent registration projects, copyright analysis, legal argument development to defend trademark and industrial rights, and implementing regulatory compliance protocols related to taking care of assets associated with intellectual and industrial property.
She has a Law Degree from the University of Monterrey and also completed a Master's Degree in Industrial and Intellectual Property and Information Society Law from the University of Alicante, Spain.
She speaks Spanish, English, French, and Italian.
Email: laura.garduno@deltax.mx
Laura Garduño is authorized to practice law in Mexico.
Lawyer with over 15 years of professional practice in the intellectual and industrial property field, specializing in trademarks, patents and copyrights. She has complemented her studies abroad. Her experience has focused on serving as an advisor on the correct compliance with intellectual and industrial property laws, including the implementation of international agreements on the matter. She specializes in trademarks, patents, copyrights and the implementation of protocols to take care of assets associated with intellectual and industrial property. Her practice guarantees taking care of companies’ equity, through the correct management of intellectual and industrial property and the rights emanating therefrom.
Her experience includes the design, management and legal operation of projects associated with:
- Registration and management of trademarks, patents and copyrights.
- Implementing strategies for the legal defense of intellectual and industrial property.
- Standardizing trademarks in different regional platforms.
Laura works as an advisor to companies active in several industries, such as the transformation, design, and digital services industries, among others.
She has a Law Degree from the University of Monterrey and also completed a Master's Degree in Industrial and Intellectual Property and Information Society Law from the University of Alicante, Spain. She is a member of the International Legal Honor Society of Phi Delta Phi.
She speaks Spanish, English, French, and Italian.
Email: laura.garduno@deltax.mx
Rodrigo Méndez
OF COUNSEL | LABOR LAW AND INTERNATIONAL ARBITRATION
Rodrigo is a lawyer with over 14 years of experience in labor law and international arbitration.
Rodrigo's practice includes preparing and negotiating employment contracts, as well as litigating labor law and social security matters. He is a specialist on the use of Alternative Dispute Resolution Means, particularly in union negotiations, labor settlements, private mediations, and commercial as well as investment arbitrations (ISDS).
He has a Law Degree from the Instituto Tecnológico y de Estudios Superiores de Monterrey, Mexico City Campus (ITESM CCM); he completed a Master's Degree in Constitutional Law and Amparo from the Barra Nacional de Abogados (National Bar Association); he also has a Master's Degree in International Law from the Instituto Tecnológico y de Estudios Superiores de Monterrey, Santa Fe Campus (ITESM Santa Fe); and a Master's Degree in Comparative and International Dispute Resolution from Queen Mary University of London (UK).
He speaks Spanish and English.
Email: rodrigo.mendez@deltax.mx
Rodrigo is authorized to practice law in Mexico.
Lawyer specialized in labor law, amparo law and commercial arbitration, with over 14 years of experience. His advice has focused on Labor Law and Social Security matters, as well as on the use of Alternative Dispute Resolution Means, particularly in union negotiations, labor settlements, private mediations, and commercial arbitrations.
His experience includes the design, management and legal operation of projects associated with:
- Labor compliance for companies.
- Training in implementing Official Mexican Standards.
- Designing defense strategies for labor litigation.
- Designing employment contracting schemes.
- Training for companies to create Health Security Protocols.
- Creating both local and federal unions, and their operation.
- Designing outsourcing and secondment schemes.
- Advice on the use of Alternative Dispute Resolution Means.
- Private Mediation, Settlement and Arbitration.
Rodrigo works as legal advisor to both Mexican and foreign companies, at both federal and local sectors, including the automotive, steel, retail, foreign trade, restaurant, hotel, film, startup, textile, media, construction, scientific research, and transport industries, among others.
He has a Law Degree from the Instituto Tecnológico y de Estudios Superiores de Monterrey, Mexico City Campus (ITESM CCM); he participated in the Bancaja Euro-Mediterranean Courses on International Law at the Bancaja International Center for Peace and Development (Castellon, Spain); he participated in Legal English courses taught by the California Western School of Law (San Diego, USA); he completed the Diploma Course in Labor Law and Social Security at the Instituto Tecnológico Autónomo de México (ITAM); he also completed a Master's Degree in Constitutional Law and Amparo from the Barra Nacional de Abogados (National Bar Association); he also has a Master's Degree in International Law from the Instituto Tecnológico y de Estudios Superiores de Monterrey, Santa Fe Campus (ITESM Santa Fe); and a Master's Degree in Comparative and International Dispute Resolution from Queen Mary University of London (UK).
He speaks Spanish and English.
Email: rodrigo.mendez@deltax.mx
Guillermo Wah
BUSINESS RELATIONSHIP MANAGER
Guillermo Wah Rumayor is an engineer and has over 20 years of experience in market development and prospecting. In the last few years, he has dedicated his efforts to providing services to foreign and national companies seeking to expand their operations in Mexico.
He has assisted companies in Mexico, the United States of America, Canada, and has also explored the needs of the Asian market, providing support to companies in order to transfer part or all of their production operations to different states in Mexico.
He speaks Spanish and English.
Email: guillermo.wah@deltax.mx
Guillermo Wah. Business relationships.
Guillermo has distinguished himself for his strategic role in internationalizing several companies, establishing manufacturing processes in Mexico and creating business alliances.
His experience includes designing, managing and operating (a) company internationalization projects and their manufacturing processes; (b) business development campaigns; (c) projects for representing companies before the different chambers of commerce; (d) strategies to develop business alliances; and (e) representation structures in commercial visits.
Guillermo has collaborated in important projects such as (a) the consolidation of Canadian foreign investment in Mexico —investment project associated with the steel transformation industry— by coordinating the opening of production lines in Northern and Central Mexico; in charge of establishing the necessary business alliances in Mexico; (b) the structuring of industrial real estate development projects for the benefit of the manufacturing sector, investing over $40 million; (c) commercial visits to the Americas and Asia.
Guillermo is an Mechanical Engineering Administrator; he graduated from the Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM), and among other activities, he served as Vice President of the Cámara de Comercio de Canadá en México, A.C., Saltillo, Coahuila Chapter.
He speaks Spanish and English.
Email: guillermo.wah@deltax.mx
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