Carlos’ vast experience includes advising clients, not only on cross-border and domestic tax aspects of corporate reorganizations, mergers, acquisitions, spin-offs, joint ventures, financing and restructuring, but also in the creation and implementation of legal and tax structures for the financing of projects and operations in Mexico. Carlos’ practice has a strong emphasis in the Energy and Real Estate sectors. Additionally, Carlos has represented clients in a wide range of industries in tax audits and litigation matters.
Before joining Ibarra, del Paso y Gallego as a partner, Carlos worked as a foreign associate in GM Avocats in Paris, where he advised and participated on the implementation of business operations of French companies around the Globe, mainly in Mexico, Spain, Panama and other Latin American countries. During 2017 Carlos acted as former Tax Director at Dentons López Velarde in Mexico City and previously a member of Creel Abogados and tax boutique Ortiz, Sainz y Erreguerena.
In the energy sector, Carlos has successfully represented clients such as Noble Energy, Avanzia, ATCO, DC Energy and Solaire Direct, as well as various industries such as Mezzo Di Pasta, RTA and Kerzner Palmilla Hotel Partners, among others.
Some of the companies that Carlos has represented in relevant transactions are the following:
- EPAV, in the creation and development of a legal and tax strategy for implementing with the Federal Government a Public-Private Partnership “PPA” aimed to provide maintenance and improvement to a federal highway.
- Be the Match, in creating and implementing a legal and tax strategy for the financing and development of the company’s different operations in Mexico with public and private entities through cross-border financings.
- Urban Land Institute, in the creation and implementation of a tax strategy for financing the company’s activities in Mexico through cross-border donations and cross-border donations between related parties.
- PRODEMEX, in giving legal and tax advisory on mandatory statutory disbursements for Fibras-E and on investment strategies for the construction of hospitals in alliance with the Federal Government through a Public-Private Partnership “PPA”.
- C&A, in analyzing its energy requirements for their operations in Mexico and determining the legal structure to best fulfill them.
- Vemex Inmobiliaria, in creating a tax strategy for implementing a variety of real estate projects across Mexico.
- Engie, in giving legal and tax advisory for the financing and development of a solar plant in Mexico.
- ATCO, in the acquisition of hydroelectric power plant in Veracruz that included a due diligence on the corporate and regulatory status of the asset to be acquired.
- Grupo Avanzia, in doing a corporate restructure of the group so to be able to develop its energy activities in Mexico.
- RTA, in providing legal advisory for its day to day operations and tax representation against tax assessments in administrative and judicial courts.
- Kerzner, in providing legal advisory for its day to day operations as well as tax representation against sanctions imposed by federal administrative authorities and tax assessments by the tax authorities.
- Grupo Angeles, in creating a trust for handling the recovery and collection of pending fees of the group.
- BW Offshore, in tax advisory regarding the avoidance of a permanent establishment regarding their floating gas infrastructure and deepwater oil and gas production.
- Bachoco, in creating and implementing a legal and tax strategy to finance the company’s operations through the Research and Technology Tax Benefit, as well as for crediting the payment of pension funds against their taxable income.
- High net worth families and individuals, in the acquisition, disposition, and management of assets, both for investment and for estate planning purposes in accordance with anti-money laundering regulations.
Carlos obtained his law degree (JD/LL.B. equivalent) from Escuela Libre de Derecho (Mexico City) in 2010, where he graduated with high honors. In 2014 he obtained an LL.M., as well as a Certificate of Specialization in Energy & Clean Technology from UC Berkeley School of Law.
Carlos is a native Spanish speaker and is also fluent in English and French.
Carlos has been acknowledged in the Legal 500 Latin American and Best Lawyers editorials as a notable practitioner in the Tax and Project Finance sectors in Mexico.
Carlos was Mexico’s representative before the United Nations as an expert in Internet Taxation at the Internet Governance Forum 2015 (IGF 2015).
He has published several energy and tax related articles in domestic and international magazines, such as “Mexican Tax Incentives for Green Energy Companies” (in English) published by Tax Notes International and “The ABC of the New Energy Statues”, “The Oil Industry Taking under the Eyes of the US” and the “Energy Future of the Country, Mission Accomplished?” (in Spanish) published by CR magazine.
He has giving a series of conferences at the Club de Empresarios Bosques, including “Taxations on Inheritances” and “Tax Aspects of the Labor Reform”.
Carlos frequently publishes notes and analysis on Tax topics: http://www.ibarrapg.com/en/blog-2/
International Fiscal Association “IFA”
Berkeley Energy & Resources Collaborative (BERC).
Cámara de Comercio Franco Mexicana
Senior Energy Associates