The International Business Law Group

Profile

Experience

Francisco Loyo has extensive experience working with domestic and international corporations in developing international and domestic tax strategies.  During his 20 years of professional experience, he has developed expertise on various tax-related issues involving several industries, including manufacturing and distribution of consumer goods, construction, pharmaceutical, finance, advertising, tourism, and mining.

One of Francisco’s areas of expertise is assisting multinational companies in designing strategies to maximize their Mexican operation’s tax efficiency; implementing their corporate reviews to determine compliance with Mexican tax laws and double taxation treaties; reviewing the tax implications arising from transactions carried out in (or through) tax havens; lobbying on tax issues before the Congress and the tax authorities; dealing with tax audits and tax reviews initiated by the tax authorities; reviewing the tax implications of employee incentive programs; reviewing the tax implications of payment of royalties, license fees, technology payments, and intellectual property agreements; and tax-related litigation, including constitutional challenges.

Prior to entering private practice in 1997, Francisco was a tax litigation attorney at the Mexican Department of the Treasury for six years.  Among other tax-related specialties, Francisco has a master’s degree in international business law from the University of London and obtained his law degree at the Universidad Nacional Autónoma de México.  He is professor of Tax Consolidation at the LLM Tax Program at Universidad Panamericana in Mexico City and is recognized as a leading authority on that subject.

Education

University College London, LLM in International Business Law, 1995 • Universidad Panamericana, Post-Graduate Certificate in International Commercial Law, 1997;  Post-Graduate Certificate in Tax Law, 1994; Post-Graduate Certificate in Economic and Commercial Law, 1993 • Mexican General Tax Attorney’s Office, Diploma in Tax Law, 1992 • Universidad Nacional Autónoma de México, Juris Doctor, 1992.   

Academic Activities

• Universidad Panamericana, Mexico City, Professor of “Tax Consolidation” in the LLM Tax Program, 2000 to date; Professor of “Transfer Pricing,” 2000-2001.
• Universidad Latinoamericana, Mexico City, Professor of “Government Expenditures” in the Law Diploma in Administrative and Tax Law Program, 1996 to 1997.
• Universidad Latinoamericana, Mexico City, Professor of “Economic Theory” in the JD Program, 1996-1997.

Admitted

• Mexican Republic, 1992

Areas of Practice

• Mexican Tax Law

Speaking Engagements

• Panelist, “Income Tax Reform 2010,” presented at The American Chamber of Commerce, Mexico City, Mexico, January, 2010.
• Panelist, “Income Tax Reform 2010,” presented at The Canadian Chamber of Commerce, Mexico City, Mexico, January, 2010.
• Panelist, “Income Tax Reform 2010,” presented at the National Association of Business Attorneys (ANADE) & Universidad Panamericana (Panamerican University), Mexico City, Mexico, November, 2009.
• Panelist, “Proposed Amendments to Tax Consolidation 2010,” presented at ANADE, Mexico City, Mexico, October, 2009.
• Panelist, “Mexican Tax Environment,” presented at The Quebec Commercial Council, Mexico City, Mexico, May, 2009.
• Panelist, “Investing in Mexico,” presented at Integra International’s Mid Year Meeting, Phoenix, AZ, March, 2009.
• Panelist, “Mexican Tax Environment,” presented at Integra International’s North American Meeting, Las Vegas, NV, January, 2009.
• Panelist, “The Cash Deposit Tax,” presented at the Mexican Bar Association (Barra Mexicana Colegio de Abogados, a.c.), Mexico City, Mexico, April, 2008.
• Panelist, “Flat Rate Tax Issues of Social Welfare,” presented at the Mexican Bar Association, Mexico City, Mexico, March, 2008.
• Panelist, “The Flat Rate Tax,” presented at National Association of Business Attorneys (ANADE), Mexico City, Mexico, March, 2008.
• Panelist, “Flat Rate Tax Issues of Social Welfare,” presented at the American Chamber, Mexico City, Mexico, February, 2008.
• “Panelist, “International Joint Venture Agreements,” presented at the American Bar Association’s (ABA) Mid Year Meeting, Section of Taxation, San Diego, CA, March, 2006.
• Panelist, “Tax Issues Associated to Transfer of Technology,” presented at the International Bar Association’s (IBA) Young Lawyer’s Conference-Competition, Tax Committee, Miami, FL, February, 2005.
• Panelist, “Mexican International Holding Companies,” presented at IBA’s Young Lawyer’s Conference-Competition, Tax Committee, Dublin, Ireland, April, 2003.
• Panelist, “International Franchising in Latin America,” presented at IBA’s 2001 Conference, Tax Committee, Cancun, Mexico, November, 2001.

Publications

• “Análisis Jurídico de la Consolidación Fiscal” (“Legal Analysis of Tax Consolidation”), 2nd edition, Dofiscal, Mexico, 2010.
• “Análisis Jurídico de la Consolidación Fiscal” (“Legal Analysis of Tax Consolidation”), Dofiscal-Lexis Nexis, Mexico, 2006.
• “Tax Regime of Food Vouchers,” in “Puntos Finos,” Mexico, June, 2006.
• “Mexico Tax Review 2004,” in the IBA Tax Committee Magazine, London, 2004.
• “Mexico Tax Review 2003,” in the IBA Tax Committee Magazine, London, 2003.
• “Tax Aspects of Doing Business in Mexico,” in “Tax,” Mexico, May, 1998.

Professional Associations

• National Association of Business Attorneys (ANADE); Treasurer, 2009; Vice Chair of the Tax Committee, 2007-2008; Member of Tax Committee, 1997 to date.

• International Bar Association (IBA), National Reporter, 2003-2004; Member of Tax Committee, 1997 to date.

• American Chamber of Commerce, Mexico, Member of Tax Committee, 1997 to date.

• Mexican Bar Association (Barra Mexicana Colegio de Abogados, A.C.), Member of Tax Committee, 1992 to date.
• Mexican Employers’ Confederation (COPARMEX), Member of Tax Committee, 2000 to date.

Awards

• Leading academic in tax consolidation issues. His book entitled “Análisis Jurídico de la Consolidación Fiscal” (Legal Analysis of Tax Consolidation), currently in its second edition, is the only book on the subject published in Mexico by an attorney and has become an authority on this topic.
• Acknowledged as as one of the best speakers at the conference for his presentation entitled “Tax Issues Associated with Transfer of Technology,” presented at the 2005 Young Lawyer’s Conference-Competition, organized by the International Bar Association, Tax Committee.