Tax (Advisory & Litigation)

Perfil

Rubén Darío Gómez Arnaiz earned his law degree from the Escuela Libre de Derecho. The education he received from his alma mater, together with the different facets of his professional practice, have shaped him into a lawyer who, without neglecting the importance of specialization, maintains a broad perspective and takes interest in all dimensions of legal challenges, including technical, ethical, philosophical, and genuinely human aspects.

His initial legal training (1992–1997) was rigorous in Private Law, enabling him to confidently navigate contracts and Commercial Law matters.

He later pursued a Master’s Degree in International Law at the University of Strasbourg (1999–2000), where he developed an understanding of issues related to international legal transactions from both the perspective of private actors (Private International Law and international contracts) and the multilateral and regional trade frameworks (WTO Law and regional trade agreements).

Shortly thereafter, he discovered what would become his greatest passion and primary area of specialization: International Commercial Arbitration (Diploma Program from the International Chamber of Commerce, Mexico, 2001).

He founded Gómez Arnaiz Abogados, a boutique law firm specialized in Tax Law (2000–2014). In 2014, he joined Ramos, Ripoll & Schuster as partner in charge of the Tax and International Commercial Arbitration practices. Although this may seem like an unusual combination, the multidisciplinary nature of the firm aligns well with Rubén Darío’s broad vision and approach.

Experiencia Profesional

International Commercial Arbitration Practice

Rubén Darío has more than 20 years of experience in commercial arbitration. He has primarily acted as counsel to parties, although he has also served as sole arbitrator and member of arbitral tribunals.

He has participated in domestic and international proceedings under the principal arbitration rules, including International Chamber of Commerce, International Centre for Dispute Resolution, Centro de Arbitraje de México, Cámara Nacional de Comercio de la Ciudad de México, China International Economic and Trade Arbitration Commission, London Court of International Arbitration, as well as in ad hoc proceedings.

The disputes in which he has participated have mainly involved infrastructure-related projects, including natural gas supply, electricity coverage and clean energy, transmission lines, power plant construction, public-private partnerships, and port terminals. He has also handled disputes involving a wide range of economic activities, such as industrial real estate, construction, mining, pharmaceuticals, agricultural machinery, international air transportation, cosmetics, wine, tequila, and controlled-environment agriculture, among others.

Rubén Darío has worked with numerous types of contracts, including construction contracts (including a FIDIC case), international sales of goods, supply agreements, distribution agreements, transportation agreements, franchise agreements, and others. He has interpreted and applied various legal frameworks, including Mexican commercial laws, uniform law instruments such as the United Nations Convention on Contracts for the International Sale of Goods, the UNIDROIT Principles of International Commercial Contracts (PICC), and the Montreal Convention. In two cases, he applied U.S. commercial law.

Tax Practice

Rubén Darío’s Tax Law practice dates back to 2002 and has primarily focused on litigation. Thanks to the team he built at Ramos, Ripoll & Schuster and the additional academic training he obtained through a specialization in Tax Law at the Escuela Libre de Derecho, he has successfully expanded his practice into domestic and international tax advisory services.

As a litigator, he has represented clients in all types of tax proceedings and before all relevant authorities, including tax audits and verification powers, administrative enforcement proceedings, tax guarantees, deferred and installment payment agreements, settlement agreements and complaints before Procuraduría de la Defensa del Contribuyente, tax refunds, offsets, compliance with formal obligations, administrative appeals, nullity trials, direct constitutional appeals (amparos), and constitutional challenges against general regulations, among others.

He has advised individuals, corporations, and business groups, both Mexican and foreign residents, of all sizes and across a broad variety of industries, particularly real estate, export maquiladoras, and more recently digital platforms and virtual assets. His collaboration with specialists from other practice areas of the firm is constant and enriching in projects involving corporate, labor, social security, administrative, and international trade matters, among others.

Formación Académica

1. President of the Student Association (1996–1997).
2. President of the Jalisco Chapter of the Barra Mexicana Colegio de Abogados (2009–2011).
3. President of the Jalisco Arbitration Committee of International Chamber of Commerce Mexico (2012–2018).
4. Member of the Arbitration Commission of International Chamber of Commerce Mexico (since 2001).
5. Member of the Arbitration Commission of the Cámara Nacional de Comercio de la Ciudad de México (2019).
6. Doctorate studies in Law at Universidad Panamericana, Mexico City (2006–2008).
7. Undergraduate and graduate professor at Universidad Panamericana, Guadalajara Campus, teaching International Commercial Arbitration, International Trade, International Contracts, and Private International Law (2002–2022).
8. Pioneer in arbitration competitions and coach of university teams for Moot México (CAM) and the Willem C. Vis Moot in Vienna. He also drafted the hypothetical case for the first edition of the UP-ICC Mexico Moot (2006–2012).

Publications and Conferences

1. “Conflicts of Hierarchy of Norms in International Commercial Arbitration,” Academia Mexicana de Derecho Internacional Privado y Comparado, 2014.
2. “A Civil Arbitration Law Based on the Principle of Subsidiarity as a Key to the Proper Implementation of Arbitration in Jalisco,” in Jorge Carpizo National Law Chair, Institute for Legal Research of UNAM, 2014.
3. “A Practical Tax Law Case,” in Practical Cases of Ethics for Legal Professionals in Mexico, Tirant lo Blanch, Mexico, 2019.
4. Co-author of the Draft Civil Arbitration Law for the State of Jalisco, in collaboration with the Instituto de Justicia Alternativa del Estado de Jalisco, 2022.
5. Speaker at dozens of conferences and courses related to international commercial arbitration and tax litigation.

Área de Práctica

• Arbitration & Alternative Dispute Resolution
• Tax (Advisory & Litigation)

Idiomas

Spanish, English & French.

Perfil

Salvador Orozco has over 18 years of experience in tax law. Mr. Orozco has focused his professional practice on compliance policies and tax consulting.

He is a Certified Public Accountant accredited by the Mexican Institute of Public Accountants and is registered with the General Administration of Federal Tax Auditing.

Mr. Orozco joined the firm Ramos, Ripoll & Schuster as a Senior Associate in the Tax & Foreign Trade Practice (2022).

Formación Académica

Education

1. Certified Public Accountant – University of Guadalajara (2010)
2. Bachelor of Laws – University of Guadalajara (2015)
3. Master’s Degree in Tax Analysis – University of Guadalajara (2019)

Publications

1. Co-author of *La Ley del Impuesto sobre la Renta Comentada y Correlacionada* (Annotated and Cross-Referenced Income Tax Law), published by Thomson Reuters.
2. Co-author of GPS Fiscal, Guía Profesional, published by Tirant Lo Blanch.

Professional Affiliations

1. Mexican Bar Association, Colegio de Abogados, A.C. – Member of the Tax Commission
2. Guadalajara, Jalisco Association of Certified Public Accountants – Member of the Tax Commission 2.0 and the Commission for the Support of Independent Practice 2.0

Área de Práctica

• Tax (Advisory & Litigation)

Idiomas

Spanish, English

Perfil

Víctor De la Torre holds a Bachelor’s degree in Public Accounting from the Universidad Panamericana’s Guadalajara campus.

Víctor earned his Bachelor’s degree in Public Accounting with academic distinction. He also holds a specialization in Corporate Finance from AFI Escuela in Madrid, Spain, as well as a certificate from ITAM.

Prior to joining Ramos, Ripoll & Schuster, Víctor worked at the boutique firm Robles Casas Consultores Empresariales as an accountant and tax advisor to various taxpayers. After his time at that firm, he joined Ernst & Young (EY), where he served as a senior in the Tax Department at the Guadalajara office, providing tax advice to large taxpayers.

Mr. De la Torre has over 6 years of experience in tax practice.

Experiencia Profesional

Víctor worked at the boutique firm Robles Casas Consultores Empresariales as an accountant and tax advisor to various clients. After leaving that firm, he joined Ernst & Young (EY), where he served as a senior in the Tax Department at the Guadalajara office, providing tax advisory services to large clients.

Formación Académica

1. Bachelor of Science in Accounting from the Universidad Panamericana, Guadalajara
2. Specialization from Afi Escuela, Madrid, Spain
3. Certificate from ITAM

Área de Práctica

• Tax (Advisory & Litigation)

Idiomas

Spanish, English

Perfil

Humberto Morales Guerra has professional experience in the practice of law in the areas of corporate law, corporate compliance, and real estate law.

He is a graduate of Tecnológico de Monterrey, Monterrey Campus, and has supplemented his academic training with international experience in Germany and Italy, where he pursued studies related to law and finance.

Experiencia Profesional

Humberto currently works at Ramos, Ripoll & Schuster in the Corporate & Business and Tax & Foreign Trade practice areas.

He began his professional career as an intern at the firm Fegamo y Vasaf (2019–2020), where he worked on matters related to litigation, real estate, corporate law, and labor law.

Subsequently, he worked as an intern in the corporate department at Vitro, S.A.B. de C.V. (2020–2021), focusing primarily on corporate secretarial matters.

Later, he joined Basham, Ringe y Correa, S.C. (2021–2023) in the corporate practice, where he participated in the management of corporate books and records, the preparation of minutes for shareholder and partner meetings, as well as the incorporation of foreign companies in Mexico.

Finally, he served as Legal Counsel at Cemex, S.A.B. de C.V. (2023–2024), joining the Corporate Compliance Legal Department and participating in transactions related to Mergers and Acquisitions.

Formación Académica

Tec de Monterrey High School, 2016–2019

He attended high school in Monterrey, Nuevo León.

F+U Academy of Languages, Heidelberg, Germany, 2018

He spent a semester abroad and earned a German language certificate.

Tecnológico de Monterrey (ITESM), Monterrey Campus 2019–2023

Earned a Bachelor of Laws degree.

Università Cattolica del Sacro Cuore, Milan, Italy 2023

Participated in an international semester where he took courses in Roman Law, Common Law, and Finance.

Instituto Tecnológico Autónomo de México (ITAM) 2024

Completed the course “Customs and Foreign Trade Update.”

Certifications

1. Bachelor of Laws from Tecnológico de Monterrey
2. Certificate in Customs and Foreign Trade Update Course
3. Certificate in Interuniversity Course on Civil Law
4. Certificate in Third-Party Risk Management Course
5. Certificate in Supplier Risk Due Diligence Course

Área de Práctica

• Corporate / Mergers & Acquisitions
• International Trade & Customs
• Tax (Advisory & Litigation)

Idiomas

Spanish, English, German

Perfil

Alfredo Ramos is a law student at the Universidad Panamericana. He joined Ramos, Ripoll & Schuster in October 2023 as part of the Tax & Foreign Trade team at the Guadalajara office.

Experiencia Profesional

Alfredo works in the Tax & International Trade department.

Formación Académica

He completed his high school education at the Instituto de Ciencias.

He represented the Instituto de Ciencias at the MUNIO Model United Nations conference, held in Puebla in 2017.

In 2019, he participated as a Gap Student at Mount Saint Mary’s School in Sheffield, England.

He also completed a certificate program in office administration at Cuatrecasas’ Barcelona office in 2023.

Área de Práctica

• Tax (Advisory & Litigation)

Idiomas

Spanish, English

Perfil

He holds a law degree from the Universidad Panamericana, Guadalajara campus; he has served as secretary general of COMCE Jóvenes and is currently the commissioner for agriculture and fisheries at the Western Textile Chamber.

Formación Académica

He earned his law degree from the Universidad Panamericana, Guadalajara Campus.

Área de Práctica

• Tax (Advisory & Litigation)

Idiomas

Spanish, English.

Perfil

Karla Guerra is a law student at the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO), where she is currently in her seventh semester.

Throughout her studies, she has had the opportunity to gain experience in fields related to construction and law.

She has attended various conferences on litigation, gender, and election law.

Experiencia Profesional

Karla works in the Tax & Foreign Trade department.

Formación Académica

She is currently in her seventh semester of the Bachelor of Laws program at the Instituto Tecnológico y de Estudios Superiores de Occidente (ITESO).

Karla joined Ramos, Ripoll & Schuster in 2024 as part of the Tax & Foreign Trade team.

Área de Práctica

• Tax (Advisory & Litigation)

Idiomas

Spanish, English