International Trade Lawyer of the Year

Edmundo Elias-Fernandez Partner Guadalajara / Mexico Tel: + 52 33 3848 5303 Email: edmundo.elias@bakermckenzie.com

GERMANY

MEXICO

ABOUT EDMUNDO ELIAS-FERNANDEZ

Practice description Edmundo Elias has been practicing with Baker & McKenzie since 1992. He is the Mexican and Latin American coordinator of the International Trade and Customs Practice of the Firm. He also coordinates the Global International Trade, Compliance and Customs Practice Group of Baker & McKenzie. Mr. Elias is a licensed Mexican customs broker, who is authorized to operate throughout Mexico. Mr. Elias is the chairman of the International Law Department of

ABOUT BAKER & MCKENZIE Since the opening of the Mexico City office in 1961, Baker & McKenzie has gained unrivaled expertise in a wide range of legal specialties to serve its corporate clients. Currently, the firm has five offices in the cities of Mexico City, Juarez, Tijuana, Monterrey and Guadalajara.

As the most consistently recommended law firm across all major practice areas worldwide, it comes as no surprise that the Mexican offices of Baker & McKenzie are regularly involved in major mergers and acquisitions of companies and sophisticated financial transactions, often involving several jurisdictions. Its international network of 75 locations in 47

MEXICO

the Universidad Panamericana - Guadalajara and is the chair of the Ethics Committee of the Mexican Bar Association (MBA).

Mr. Elias is recognized by Chambers & Partners Latin America and Legal500 as a Leading Lawyer in International Trade practice in Mexico and as a Foreing Expert by Chambers & Partners Global. In addition, his practice in Mexico is the leader for the fifth consecutive year by Chambers & Partners Latin America and recommended by Legal500.

countries, allows the firm to create teams of specialists that extend beyond borders.

The firm is well known for the high level of specialization of its professionals. Partners and other members of the Firm are recognized as the top experts in their respectable practice areas. It is the only firm in Mexico that has an integral highly specialized professional team in a wide variety of legal practices which includes: attorneys, accountants and economists, all of them are focused on a variety of legal specializations. In addition, each specialist is closely coordinated with the highly regarded professionals of the Firm at a global level.

Practice focus Mr. Elias focuses his practice on customs and international trade matters including tariff classification, customs valuation, rules of origin, marking regulations, maquiladora companies, and government affairs. He is also knowledgeable in general commercial law and corporate compliance. He is experienced in various industries and sectors including pharmaceutical and food law, automotive, consumer products and medical devices, among others.

This unique legal team enables the Firm to be exceptionally positioned to respond to the legal needs of sophisticated companies in Mexico and abroad.

AREAS OF PRACTICE

Antitrust • Banking & Finance • Commercial Brokerage • Corporate/Mergers & Acquisitions • Environmental & Climate Change • International Trade & customs • Intellectual Property and Information Technology • Labor • Dispute Resolution • Real Estate and Infrastructure • Tax

Transfer Pricing Law Firm of the Year

Jorge Castellón Lead Partner-Transfer Pricing for Mexico and Central America

Tel: +52 55 5283 8671 Fax: +52 55 1101 8453 Email: jorge.castellon@mx.ey.com

ABOUT EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.

ABOUT JORGE CASTELLÓN Jorge Castellon manages EY’s transfer pricing group

in México and Central America. Jorge has a Bachelor in Economics and Finance from DePaul University and a MBA from Kellstadt School of Business, both in Chicago. He completed a series of International Tax courses at the Instituto Tecnológico Autónomo de México (ITAM) and obtained a diploma granted jointly by ITAM and Harvard University.

A team of over 100 professionals specialized in transfer pricing, including eight partners, assist EY clients in Mexico and Central America with their inter- company planning, documentation, controversy, and effectiveness needs.

For more information about our organization, please visit ey.com/mx

Jorge is a frequent contributor of specialized tax and TP articles to the specialized and general media. He has written about the TP regime in Colombia, TP Audits and Controversy in Brazil and Mexico, and key Mexican TP and tax issues (thin capitalization provisions, cost contribution agreements, APAs, TP court cases, and TP audits and controversy). Jorge edited the Spanish- language translation of the OCDE TP Guidelines (Latin American Edition).

AREAS OF EXPERTISE Jorge´s experience as TP advisor is broad in terms of

geography and projects. From the start of his TP career in the mid-1990s in Chicago, Jorge has been supporting, managing and leading TP planning, documentation, inter-company effectiveness, and controversy engagements for Multinational Corporations (MNCs) operating in the United States (US), Mexico, and the rest of the Americas. His TP planning expertise includes policy design and implementation, cross- border structuring, supply chain restructuring, and intangible property (IP) management. On the controversy front, Jorge has extensive experience in TP audit management, negotiation of advance pricing agreements (APAs), competent authority proceedings and resolution of TP controversy under domestic (Mexican) law in different instances (review, appeals, and litigation) or under treaty (mutual agreement proceedings (MAPs).

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