Emilio Ángeles

Transfer Pricing Partner.


Emilio has been a Certified Public Accountant of the Banking and Commercial School since 1992 and holds a degree in Law from the UVM since 2012, with a Master's degree completed in 1993 in Economic and Financial Engineering by La Salle University.

He has participated in transfer pricing and international tax treaties events, highlighting the International Tax Treaties event organized by the International Bureau of Tax Documentation of the Netherlands in 1993; the Transfer Pricing event organized by the IRS (USA) in 1994; and the Transfer Pricing program organized by the Organization for Economic Cooperation and Development in 1996. This as a Tax Administration Service official.

Twenty-three years of transfer pricing experience in Mexico, with participation in the drafting and implementation of various transfer pricing rules in the Income Tax Law, Miscellaneous Resolution and the Federal Fiscal Code between 1993 and 1995. He served as "Department Head of Resolutions and Transfer Pricing Audits" for four years at the Ministry of Finance and Public Credit.


Industry Experience

In addition to the topic of transfer pricing in general, specializes in the Maquiladora Industry, as well as in the valuation of intangibles such as brands, stocks, know-how contracts, asset impairment (C-15), commercial damage, etc.



Emilio is committed beyond what is requested and with leadership and negotiation skills.


Professional Affiliations

IFA Mexico (International Fiscal Association).

ITR (International Tax Review) and American Chambers.

Presentations and publications

Academic in transfer pricing and courses given in various universities and companies. Author of several publications in the Revista Puntos Finos.