SMPS Legal


Paseo de la Reforma 509, 18th Floor.
Mexico City, 06500

+52 (55) 5282 9063

Key contacts:

Partner: Jorge San Martín
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Partner: Francisco Carbajal
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Partner: Luis Curiel Piña
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Quick facts:

Number of advisers: 13 Partners and 19 associates
Network memberships: IFA, ANADE, AMCHAM, CANCHAM, COLMEX
Languages : Spanish, English

SMPS Legal is a multidisciplinary firm that provides cutting-edge legal services aligned with the needs of today’s leading corporations in the Latin American Region. Our teams, located in Mexico, Colombia, Canada, and USA, bring together first-class lawyers with international expertise and commitment to providing integral and in-depth legal advice. This allows us to exceed client expectations by implementing comprehensive, innovative and effective legal and business solutions.

For over 20 years, our lawyers have been successfully representing domestic and foreign clients in a broad spectrum of practice areas and industries. In 2022, the firm celebrated its 10th anniversary.

Our Tax Team is leader contentious and non-contentious matters. We provide legal advice on the optimization of tax structures and M&A tax-related issues, in both domestic and cross-border transactions, encompassing a wide variety of industries. Our tax department stands out for its fully integrated consulting and controversy tax practices, whereby the members provide both consulting and litigation services, with a clear vision of the legal aspects of every issue.

  • Compliance management:
  • Business model optimisation
  • Economic modelling
  • Policy design
  • Corporate tax matters:
  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Financial services
  • Corporate taxes
  • Technology
  • Cryptocurrency
  • Value chains
  • Dispute resolution:
  • Audit defence
  • Audit support
  • Dispute resolution
  • Pre-litigation
  • MAPs/ADRs
  • Litigation
  • Controversy management 
  • Tax advisory:
  • Tax consulting
  • International tax advisory
  • US Inbound
  • US Outbound 
  • Indirect tax:
  • VAT
  • GST
  • Customs
  • Supply chains 
  • Other:
  • All transactional matters and the use of international treaties and BEPS regulation

Tax Consulting
Jorge San Martín

Tax Litigation
Luis Curiel

Tax Consulting
Francisco Carbajal

Recent matter highlights:

  • SMPS Legal advised Grupo Axo in the acquisition of Komax Chile and its subsidiaries in Peru and Uruguay. Today Grupo Axo is consolidated as the reliable and undisputed reference for all brands and partners who wish to build a successful business story in Latin America.
  • SMPS Legal advised KIO Networks to increase its share in local software-as-a-service (SaaS) company MasNegocio, becoming the target’s sole owner.
  • SMPS Legal advised one of the most important aviation companies in Latin America, in the process of filing a nullity claim before the federal tribunal for more than US$ 40.0 million.
  • SMPS Legal Advised one of the most important IT infrastructure companies in Mexico before the PRODECON (Procuraduría de la Defensa del Contribuyente), Mexico's tax Ombudsman by obtaining a conclusive agreement procedure valuable on US$ 150.0 million.

  • Accounting
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Tech and telecoms
  • Tourism
  • Transport

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