Biography
Mariana has almost 20 years of legal experience, and is admitted to law
practice both in Mexico and in the State of New York, USA. Her practice
is primarily focused on two fronts. The first is advising national and
multinational companies in domestic and international tax issues
(inbound and outbound), including mergers and acquisitions, corporate
restructurings, leveraged financing and project financing, tax aspects of
compliance and diligence processes, along with interpretation and
application of treaties. She has also developed a niche practice in
consumption taxes, focusing on Value Added Tax and Special Goods and
Services Tax. The second, which is closely related with her tax advisory
capacities described on the first front, comprises the assistance in
dealing with the tax authorities (i) in the negotiation of complex tax
rulings and agreements for clients to optimize and secure their tax
treatment in Mexico, including international tax and transfer pricing
issues (such as APAs and BAPAs), along with assisting in complex
administrative procedures to obtain tax authorizations and refunds of
taxes; and (ii) in tax audits and investigations aimed at eliminating or
minimizing tax exposure of clients subject to audit procedures by the
authorities. Mariana has advised national and multinational clients in
diverse sectors including real estate, energy, hospitality, automotive,
retail, and air transportation. Before joining Sánchez Devanny, she
participated in the opening of the Business Planning and Tax practice
group of a Texas law firm with offices in Mexico City. She also worked in
the tax consulting area of an important full service law firm in Mexico
City.