Gerardo Nieto Martínez

Gerardo Nieto Martínez


Basham, Ringe y Correa S.C.

Recognized since 2012

Mexico City, Mexico

Practice Areas

Amparo Law

Appellate Practice

Tax Law

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PRACTICE AREAS

Tax, social security, constitutional and administrative law.

Member of the Strategic Committee of the Firm.

Recognized as co-head of one of the most prominent tax practices in Mexico.

ASSOCIATIONS AND PUBLICATIONS

National Association of Corporate Counsel Association (ANADE); Former Chair and Former Coordinator of the Tax Committee.

Lex Mundi; Former Worldwide Chair of its Tax Committee.

International Fiscal Association (IFA).

International Bar Association (IBA); Tax Committee.

International Chamber of Commerce, Mexico Chapter; Tax Committee.

International VAT Association.

Author of the “Unconstitutionality of the Asset Tax Law” essay.

Creator of the “Perimetric Principle” (Principio Perimétrico), a legal tool for the interpretation and application of double taxation treaties, which has been considered even by Mexico’s Supreme Court.

Author of many legal articles published in specialized law journals.

ACADEMIC AND PROFESSIONAL EXPERIENCE

Over 20 years, professor of tax law at Universidad Panamericana (Mexico City and Guadalajara campuses).

Frequently invited keynote speaker in different venues in Mexico and abroad by various universities, chambers of industry and commerce 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 of Madrid, Spain.

Consultant and trial lawyer; strategist and business advisor.

More than 33 years of professional experience in tax, administrative law, social security and constitutional law.

RECONOGNITIONS

Chambers & Partners Latin America, Legal 500, Who’s Who Legal, and Tax Disputes Leaders, for several years recognized 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).

Lawyer Monthly, Transfer Pricing Tax Lawyer 2018.

International Tax Review, a leading tax consultant.

Best Lawyers, prominent tax lawyer.

Location
  • Paseo de los Tamarindos No. 100, Piso 5
    Col. Bosques de las Lomas
    Mexico City 05120
    Mexico
Languages
  • English
  • Spanish
Bar Admissions
  • Mexico, Mexican Bar Association
Affiliations
  • International Bar Association (IBA) - Tax Committee
  • International Chamber of Commerce, Mexico Chapter - Tax Committee
  • International Fiscal Association (IFA) - Member
  • International Tax Association - Member
  • International VAT Association - Member
  • Lex Mundi - Former Worldwide Chair of its Tax Committee
  • National Association of Business Attorneys - National President
  • National Association of Corporate Counsel Association (ANADE) - Former Chair and Former Coordinator of the Tax Committee

Recognized in The Best Lawyers in Mexico 2025 for work in:
  • Amparo Law
  • Appellate Practice
  • Tax Law
Special Focus:
  • Consulting
  • Litigation
Awards:
  • Recognized since 2012 as a prominent lawyer in Tax Law by the international publication, Best Lawyers.
  • Recognized by Chambers & Partners Latin America.
  • Recognized by Legal 500.
  • Recognized by Who’s Who Legal.
  • Recognized by Tax Disputes Leaders, for several years as one of the best tax lawyers in Mexico.
  • Lawyer Monthly, Transfer Pricing Tax Lawyer 2018.
  • International Tax Review, a leading tax consultant.

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