Experience

• 1991-November 2015 - Chevez, Ruiz, Zamarripa y Cia., S.C. Firm specialized in tax consulting and advisory services.
• 1989-1991 - Audit Department at Ruiz, Urquiza y Cía., S.C. representative in México of Arthur Andersen & Co.
• Professor of various graduate and undergraduate tax courses at Instituto Tecnológico Autónomo de México for the period 1992-2012.
• Speaker in tax matters in several national and international seminars.

Organizations

• Member of the Academia de Estudios Fiscales de la Contaduría Pública (Academy of studies in tax matters) since 1999, being President of said organization for the period 2013-2015.
• Member of the Mexican Institute of Public Accountants.
• Former member of the Governing Committee of the College of Public Accountants.
• Member of the International Tax Committee of the College of Public Accountants.

Publications

Author of the books “Descripción y Análisis Crítico de la Consolidación Fiscal en 1999” and “Alcance de los términos “Beneficios Empresariales” y “Otras Rentas” en los convenios para evitar la doble imposición”, published by Editorial Themis as part of the Collection of Academic Tax Studies.

Education

• Certified Public Accountant graduated from Instituto Tecnológico Autónomo de México in 1990.
• Diploma in Corporte Law - Instituto Tecnológico Autónomo de México.
• Diploma in International Taxation - Harvard and Instituto Tecnológico Autónomo de México.

The Firm

The combination of the professional practice of the tax attorneys Enrique Calvo Nicolau and Óscar Márquez Cristerna in May 2010 resulted in the foundation of this firm specialized in fiscal matters. Both partners are widely recognized in their area of specialty and have an academic and professional trajectory both in Accounting and Finances as in Law, a very unusual feature among firms engaged in tax matters. This enables them to offer their clients a more complete service and a comprehensive approach on taxes.

Practice Areas

• Tax Consulting
• Strategic Planning
• Wealth and estate planning
• International taxation
• Transfer Pricing
• Tax litigation and controversy
• Advisory on Reviews by Authorities
• Criminal Tax Litigation
• Mergers and Acquisitions
• Stock disposition