Mario Barrera focuses his practice on domestic and cross-border tax advisory, planning, and strategy. He represents clients before tax authorities in procedures such as tax examinations, administrative appeals, settlements, and mutual agreement procedures.
Education
L.L.M., summa cum laude, Universidad Panamericana
Certificate, Harvard Law School, Cambridge, Massachusetts, International Tax Program
J.D., summa cum laude, Universidad de las Américas
Recognitions
- Chambers Global – The World’s Leading Lawyers for Business guide, Mexico: Tax: Non-Contentious, 2022-2024
- Chambers Latin America – Latin America’s Leading Lawyers for Business guide, Tax: Non Contentious, 2022-2024
- The Best Lawyers in Mexico, Tax Law, 2020-2024
- Who’s Who Legal: Mexico, Corporate Tax, 2015, 2017-2024; Corporate Tax – Controversy, Mexico, 2022
- Leaders League, Mexico: Tax Law – Corporate Tax, 2021-2024; Tax Law – Major Tax Litigation, 2023, 2024
- ITR World Tax, Tax Controversy, 2020-2023
- Certified “Transfer Pricing Expert,” Federación de Colegios de Economistas de la República Mexicana A.C.
- The Legal 500 Latin America, Tax, 2019
- International Who’s Who of Corporate Tax Lawyers, 2012
Memberships
- Advisory Board, Thomson Reuters, 2023
- Asociación Nacional de Abogados de Empresa A.C.
- Barra Mexicana, Colegio de Abogados A.C., Tax Subcommittee of the Fiscal Commission, Coordinator
- Club Harvard de México A.C.
- Colegio Nacional de Economistas A.C., Transfer Pricing Committee
- International Fiscal Association
- Harvard Law School Student Association A.C.
- Cámara Franco Mexicana de Comercio e Industria A.C.; Board of Directors, 2021-2023; Legal and Tax Committee, Co-Chair, 2015-2017
- Colegio de Contadores Públicos de México A.C., Transfer Pricing Committee
Languages
English, Spanish
State Bar Licenses
Mexico
Representative Experience
- Advised a major U.S. insurance company in a transfer pricing examination with a potential exposure of more than US$100 million.
- Advised a major U.S. real estate investment manager in recovering value-added tax (VAT) favorable balances worth more than US$50 million.
- Advised a U.S. worldwide consumer products company on Mexican tax issues associated with a global corporate reorganization.
- Advised a Spanish group engaged in providing renewable energy in order to recover VAT in excess of US$200 million.
- Advised a Canadian mining group on Mexican tax issues associated with the sale of its Mexican assets.
- Advised several non-Mexican pension plans on the structure of their investments into Mexico in order to claim the relevant tax benefits afforded by the law.
- Represented a global steel manufacturer in a transfer pricing audit which could result in a contingency of several million dollars.
- Advised a Spanish group engaged in e-commerce on the structure of their operations in Mexico from a tax perspective.
- Advised a U.S. real estate developer on the structure of their operations in Mexico, taking into consideration the tax situation of its institutional investors.
- Advised a U.K. financial group with regard to its operations in Mexico from a tax perspective.
- Advised a U.K. architectural firm with regard to the tax structure of their operations in Mexican real estate projects.
- Advised a U.S. bottling group in structuring the sale of certain fixed assets in Mexico worth more than US$600 million.
Publications
- Alternatives vs. Interpretation in Insurance Matters on VAT Crediting, Legal Industry Reviews México, June 2024
- Accreditation of the New Spanish Global Minimum Tax in Mexico, Legal Industry Reviews México, February 2024
- Beneficios fiscales a contribuyentes de las zonas afectadas por el huracán Otis en México, Holland & Knight Alert, 1 de noviembre de 2023
- Se declara inconstitucional el límite temporal de cancelación de CFDI en México, Holland & Knight Alert, 27 de octubre de 2023
- Nearshoring: U.S., Mexico Announce New Tax Incentives, Holland & Knight Alert, October 13, 2023
- Paquete económico para el ejercicio fiscal 2024 en México, Holland & Knight Alert, 11 de septiembre de 2023
- Entra en vigor el Convenio Multilateral para Tratados Tributarios en México, Holland & Knight Alert, 22 de junio de 2023
- Supreme Court declares Mexico’s controlling beneficiary reform constitutional, Holland & Knight Alert, June 16, 2023
- Estímulos fiscales en México para fomentar la inversión en los Polos del Itsmo de Tehuantepec, Holland & Knight
Alert, 7 de junio de 2023 - Update: Mining and Water Concessions Bill Approved in Mexico, Holland & Knight Alert, April 21, 2023 (*Updated May 19, 2023*)
- Iniciativa del Ejecutivo Federal en Materia de Minería y Agua en México, Holland & Knight Alert, 30 de marzo de
2023 - Suprema Corte de Justicia de México aclara la compensación civil en relación al pago del IVA , Holland & Knight Alert, March 20, 2023
- Collection in 2023, Legal Industry Reviews , January 2023
- Publicación del Convenio Multilateral para Tratados Tributarios en México, Holland & Knight Alert, 28 de noviembre de 2022
- The Multilateral Instrument, Revista Industria Legal, November 2022
- Senado ratifica el Convenio Multilateral para Tratados Tributarios en México, Holland & Knight Alert, 14 de octubre de 2022
- Ratificación del Convenio Multilateral para Tratados Tributarios en México, Holland & Knight Alert, 7 de octubre de 2022
- Business Reason: New Scope, Legal Industry Reviews, September 2022
- Controlling Beneficiary, Revista Industria Legal, July 2022
- The ABCs of Volumetric Controls, Revista Industria Legal, May 2022
- New Requirements for Legal Representatives of Foreign Residents Who Generate Income with Sources of Wealth
in Mexico, Industria Legal, March 2022 - Reforma Fiscal en México para 2022, Holland & Knight Alert, 18 de noviembre de 2021
- Finance and Public Credit Complicates Taxpayer Deductions, Reforma, El Norte, Mural, September 14, 2021
- México anuncia Reforma Fiscal para 2022, Holland & Knight Alert, 10 de septiembre de 2021
- México amplía plazo para cumplir con reformas laborales de subcontratistas, Holland & Knight Alert, 2 de agosto de 2021
- Procuraduría de la Defensa del Contribuyente, Client Alert, 20 de julio de 2021
- Panorama de las reformas fiscales en México, Industria Legal, July 2021
- Post elecciones en México ¿Qué sigue? , Client Alert, June 28, 2021
- The Corporate Tax Planning Law Review: Mexico, The Law Reviews, May 27, 2021
- Reformas de Subcontratación Laboral, Client Alert, April 26, 2021
- Acuerdo sobre Subcontratación Laboral, Client Alert, April 8, 2021
- Reformas Fiscales 2021 y Temas Afines, Client Alert, December 10, 2020
- Iniciativa de Reforma sobre Subcontratación Laboral, Client Alert, 18 de noviembre de 2020
- Mexico: Reopening Strategy for the Return to Social, Educational, and Economic Activities, Client Alert, May 21, 2020
- Mexico: Extension of Shutdown of Non-Essential Services, Client Alert, April 24, 2020
- Controversias internacionales de precios de transferencia, idc, October 2019
- Tax Reform 2017, Thomson Reuters, Mexico City, November 4, 2016
Speaking Engagements
- SMEs and Corporations: Compliance with Transfer Pricing, Thomson Reuters, June 12 and 13, 2024 | 10:00 AM -1:00 PM Each Day
- 6th Congress on Reforms and Compliance, Thomson Reuters Mexico, February 22, 2024
- Annual Forum on Transfer Pricing, Association of Public Accountants of Mexico, November 22 – 24, 2023
- 1st Laboratory in Practical Points for the Best Compliance in Transfer Pricing, Thomson Reuters, October 30, 2023 |10:00 AM – 2:00 PM CT
- Beneficial Owner Information Reporting Transparency Initiatives: The U.S. and Mexican Models, Holland & Knight Webinar, September 21, 2023
- Audit Trends 2023, Mexican-German Chamber of Commerce and Industry (CAMEXA) Puebla, July 21, 2023
- Mexican and United States Transfer Pricing Developments, Holland & Knight Webinar, July 11, 2023
- Best Practices for Transfer Pricing, Thomson Reuters, June 30, 2023
- Mining Reform in Mexico: A Panel Discussion on Important Changes and Implications for Projects, The Foundation for Natural Resources and Energy Law (FNREL), June 14, 2023
- Non-retroactivity. Unconstitutional Aspects in Transfer Pricing Reviews, IMEF – National Transfer Pricing Committee,9:00 – 11:00 AM | Mexico Time
- Mexico’s Tax and Energy Investment Climate During Transition, 5th Annual University of Houston Law Center
Denney L. Wright International Energy Tax Conference and The Houston Business and Tax Law Journal’s 23rd
Annual Symposium, March 24, 2023 - Tax Navigation Guide 2023, Mexican-German Chamber of Commerce and Industry, January 12, 2023
- Tax Fraud in Intercompany Transactions, 2nd Transfer Pricing Forum, Mexican Institute of Finance Executives, July 7, 2022
- Negociación de Contratos Intercompañía, Aspectos a Considerar, Cómite Técnico Nacional, Instituto Mexicano de Ejecutivos de Finanzas (IMEF), 24 de junio de 2022
- 9th SAT Audit Forum for Large Taxpayers, Public Accountants Institute of Mexico, June 15, 2022
- Tax Fraud Crime in Intercompany Operations, Thomson Reuters, May 26, 2022
- Workshop Obligations and Compliance with the SAT, Thomson Reuters Mexico, April 20 – 22, 2022
- 16th Forum on Tax Aspects in International Operations, Association of Public Accountants of Mexico, March 8 – 11, 2022
- 4th National Reforms Congress 2022, Thomson Reuters, February 23, 2022
- Reformas 2022 en Materia de Comercio Exterior y Fiscalización, Webinar de Holland & Knight, January 27, 2022
- Mexico Tax Reform 2022, Holland & Knight Webinar, January 24, 2022
- Esta quincena te caerá una lanita extra por la elevada inflación, Expansión, 7 de enero de 2022
- Reforma Fiscal 2022, Webinar de Holland & Knight, December 1, 2021
- Tax Compliance, 3rd International Compliance Conference, Thomson Reuters, November 25, 2021
- Análisis de la propuesta de reforma fiscal 2022, Cámara Mexicano-Alemana de Comercio e Industria (CAMEXA), 7 de octubre de 2021
- Post Elections: What’s Next? Tips to successfully shield the operation of companies in Mexico, Client Webinar, June 10, 2021
- Mexican Tax Reform 2021: Challenges and Opportunities Amid the Pandemic, January 27, 2021
- Doing Business in Mexico in 2020, March 3, 2020