Basham Ringe & Correa


Paseo de los Tamarindos No. 100, Piso 5, Bosques de las Lomas
Alcaldía Cuajimalpa de Morelos
Ciudad de México, 05120

+52 55 5261 0400

Key contacts:

Partner: Gerardo Nieto
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Partner: Gil Zenteno
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Partner: Alejandro Barrera Fernandez
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Quick facts:

Number of advisers: 132
Network memberships: LexMundi, World Services Group, Club de Abogados de Iberoamérica, Ius Laboris, ICC FraudNet, TalklawGlobal, The Luxury Law Alliance, International Network of Boutique Law Firms
Languages: English, Spanish

BASHAM, RINGE Y CORREA is a respected firm with a renowned and comprehensive tax practice. We offer strong experience in tax litigation, including amparo proceedings, as well as wealth management, transfer pricing and general tax consulting. We advise high-profile clients on the efficient tax structures for their commercial operations, regularly representing a range of notable clients from the mining and automotive spaces.

As a full service Law Firm, every tax strategy is prepared also considering possible impacts in other areas of law. We are part of Lex Mundi (law network) and our tax partner, Gerardo Nieto, was the former world chair of the Tax Practice Group of Lex Mundi.

We are well known by tax authorities and tax Judges and Magistrates, which implies that every tax case we handle, will have a “first good impression” by whoever is in charge of resolving it.

Work highlight: Successfully assisted IMM Research México with a claim brought against the tax authorities to quash a fine of USD14 million in respect of an incorrect tariff classification.

Transfer Pricing Dispute. Strong practice for settlement and dispute resolution in all its instance. We endeavour on the legal case on to “translate” into legal terms and defend the so that it becomes manageable for tax administrations, and courts to understand and resolve the issue which normally are very complex.

Automobile Industry. Highly regarded and attending most of the Automobile Industry Sector including Volkswagen, Nissan, Toyota, among others as well as second third automobile industries Delphi, Johnson Controls, Grupo Rassini, etc

Tax Dispute. One of the most well-respected law firms in Mexico when it comes to dispute resolution, from settlement all the way to Supreme Court Litigation in Constitutional Proceedings. Many court precedents have been created by the law firm and, the latest being the declaration of unconstitutionality of the provision which binds the right of taxpayers to deduct pro rata expenses which is very important specially precedents related to VAT.

Basham, Ringe y Correa is one of the leading full-service law firms in Latin America. Established in Mexico in 1912, Basham draws a century of experience assisting its clients in conducting business throughout Mexico and abroad. The firm’s clients include prominent international corporations, many of them on the Fortune 500 List, medium-sized companies, financial institutions and individuals.

The firm’s large group of lawyers and support staff are committed to maintaining the highest professional and ethical standards. Constantly exposed to the international legal system, many of Basham, Ringe y Correa’s lawyers and other professionals have completed graduate studies at foreign universities and have worked at companies and law firms abroad.

Basham’s preventive and strategic advice on all types of law allows the firm to offer its clients effective, complete and timely solutions to their concerns. The firm’s in-depth knowledge and insight into the international as well as the domestic market, including economic trends and current affairs, give the firm a solid base and perspective in order to offer fully-integrated and tailored solutions to every client.

Every client expects objective and efficient solutions which can be trusted and relied upon. Basham’s lawyers are highly experienced and recognized leaders in their fields.

The firm has regulatory and practical expertise in all areas of modern practice and advises clients on:

  • investment
  • joint ventures
  • domestic and international tax planning
  • in-bond manufacturing (maquiladoras)
  • tax
  • mergers and acquisitions
  • corporate and contracts
  • antitrust
  • banking and finance
  • securities
  • bankruptcy
  • trusts
  • insurance
  • business organizations
  • international trade
  • NAFTA and WTO matters
  • anti-dumping duties
  • intellectual property
  • administrative law
  • public bidding
  • privatizations
  • government regulations
  • immigration
  • labor
  • social security
  • consumer protection
  • environmental law
  • health
  • energy
  • telecommunications
  • air
  • land and maritime transportation
  • tourism
  • civil and commercial litigation
  • arbitration
  • criminal law
  • estate planning
  • real estate and agrarian matters
  • global mobility

Compliance management:

  • Business model optimisation
  • Economic modelling
  • Policy design
  • IP management
  • Technology services

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Environmental
  • Financial services
  • Corporate taxes
  • Technology
  • Value chains

Dispute resolution:

  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Arbitration
  • Controversy management
  • State aid

Tax advisory:

  • Tax audits
  • Tax consulting
  • International tax advisory
  • Tax Litigation

Indirect tax:

  • VAT
  • GST
  • Customs
  • Supply chains

  • Accounting
  • Agriculture
  • Automotive
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Fisheries and aquaculture
  • Food and beverage
  • Forestry
  • Gaming
  • Global mobility
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tech and telecoms
  • Tourism
  • Transport
  • Utilities

Tax & Social Security
Gerardo Nieto
Tel: +52 (55) 5261 0455

Tax & Social Security
Gil Zenteno G.
T: +52 (55) 5261 0522

Alejandro Barrera
T: +52 (55) 5261 0458

Tax and Private Wealth
Victor Barajas
Tel: +52 (55) 5261 0426

Tax and International Trade and Customs
Sergio Barajas
Tel: +52 (55) 5261 0561

Francisco Matus
Tel: +52 (55) 5261 0589

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Fax: +52 (81) 8299 2109

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Plaza de la Paz No. 102, Guanajuato Puerto Interior, Edificio G100, Suite 806, Silao, Guanajuato, C.P. 36275
Tel: +52 (472) 500 0180