Skip to main content
  • Areas
  • Offices
  • Team
  • Talent
Site: English

Garrigues

ELIGE TU PAÍS / ESCOLHA O SEU PAIS / CHOOSE YOUR COUNTRY / WYBIERZ SWÓJ KRAJ / 选择您的国家

Close
  • Garrigues Facebook
  • Garrigues LinkedIn
  • Garrigues Twitter
  • Youtube
Menu

Main menu

  • About Garrigues
    • About Garrigues
    • Corporate governance
    • Strategic vision
    • Professional Ethics
    • Our history
    • Awards
    • G-advisory
  • Practice Areas More

    Areas and industries

    Practice areas

    • Accounting Law
    • Administrative Law
    • Banking and Finance
    • Corporate Law and Commercial Contracts
    • Criminal Law
    • E.U. & Antitrust
    • Environmental
    • Human Capital Services
    • Intellectual Property
    • Labor and Employment Law
    • Litigation and Arbitration
    • Mergers & Acquisitions
    • Planning and Zoning
    • Real Estate
    • Restructuring and Insolvency
    • Securities Markets
    • Startups & Open innovation
    • Tax

    Industries

    • Agribusiness
    • Automotive
    • Corporate Governance and Corporate Responsibility
    • Energy
    • Family Business
    • Fashion Law
    • Financial Institutions
    • Insurance
    • Life Sciences and Healthcare
    • Private Equity
    • Real Estate
    • Smart Cities
    • Sports & Entertainment
    • Technology & Outsourcing
    • Telecommunications & Media
    • Tourism and Hotels
    • Transport & Shipping
  • Locations More

    America

    • ChileSantiago de Chile
    • ColombiaBogota
    • United StatesNew York
    • MexicoMexico City
    • PeruLima

    Africa

    • MoroccoCasablanca

    Asia

    • ChinaBeijing
    • Shanghai

    Europe

    Spain

    • A Coruña
    • Alicante
    • Barcelona
    • Bilbao
    • Las Palmas de Gran Canaria
    • Madrid
    • Malaga
    • Murcia
    • Oviedo
    • Palma de Mallorca
    • Pamplona
    • San Sebastian
    • Sta. Cruz de Tenerife
    • Seville
    • Valencia
    • Valladolid
    • Vigo
    • Zaragoza
    • BelgiumBrussels
    • United KingdomLondon
    • PolandWarsaw
    • PortugalLisbon
    • Oporto

    Desks

    • Asia-Pacific Desk
    • Brazilian Desk
    • French Desk
    • German Desk
    • Indian Desk
    • Italian Desk
    • US Desk
  • Team More
    • A
    • B
    • C
    • D
    • E
    • F
    • G
    • H
    • I
    • J
    • K
    • L
    • M
    • N
    • O
    • P
    • Q
    • R
    • S
    • T
    • U
    • V
    • W
    • X
    • Y
    • Z

    Search a lawyer

  • Commitment
    • Garrigues and society
    • Diversity and equality
    • Environment
    • Education and research
    • Garrigues Sustainable
    • Innovation
    • Integrated Report
  • Garrigues news room
    • News
    • Legislative developments
    • Garrigues Op Ed
    • Garrigues Digital
    • Specials
    • Guides
    • Blogs
    • Contacts
  • Calendar of events
  • Work with us More

    Work with us

    • Join Garrigues
    • About us
    • Brochures and videos
    • Employment forums and presentations
    • FAQ
    • Selection process
    • Send your cv

You are here

Home // Team

Search filter

Manuel Llaca Razo- Garrigues

Manuel
Llaca
Razo

Partner
[email protected]
Mexico City

Manuel Llaca is a tax attorney and an expert in tax litigation. Manuel is also an expert in risk prevention and tax litigation. He has reached multiple agreements applying alternative means of dispute resolution, such as the conclusive agreement, the mutual agreement procedure (MAP's), the advance pricing agreements (APA's) and in the contentious field he has litigated cases that have resulted in the issuance of precedents and jurisprudences that have favored companies from different industries in Mexico.

Experience: 

Manual Llaca is currently a partner of Garrigues specialized in Tax Litigation and Tax Controversy and Dispute Resolution.

Until April 2019, Manuel was the partner in charge of the legal practice in KPMG México.

Manuel has 25 years of experience providing tax and legal advice to multinational enterprises and groups, specifically in tax litigation and tax controversy and dispute resolution.

His experience includes tax/legal and corporate advice, tax litigation and tax dispute resolution and he has advised multinational enterprises and groups in broad range of industries, such as: pharmaceutical, automotive, manufacturing, mining, aerospace, consumer products, construction, entertainment, industrial products, tourism and telecommunications.
Academic background: 

Universidad Latinoamericana (ULA). Law Degree. January 1993 – December 1996. Graduated with honorable mention.

Instituto Panamericano de Alta Dirección de Empresa de la Universidad Panamericana. IPADE Business School / AD (MBA). Senior Business Management Program October 2018 – in progress

Georgetown University, The McDonough School of Business, Executive Education. Latin America Leadership Development Program Qualified in Senior Management and Leadership 2016.

UNAM, Universidad Panamericana, Escuela Libre de Derecho, Mexican Bar Association and Centro de Estudios Fiscales, among others.
Various qualifications and specialization courses in tax law, international taxes, local and federal litigation procedures, Amparo procedures and Constitutional defense, and matters relating to transfer pricing disputes. 1998 - 2018

International House of Portland, Oregon. General English Course 2007.
Publications: 

- International Compliance / Legal Requirements of Business Organization in over 30 Countries. Chapter on Mexico. / von Busekist / C.H.BECK . HART NOMOS. 2016.

- Book: “Proposed Legal Reforms and Interpretation of Existing Law” published by the Mexican Bar Association in 2002, Publisher Themis; Various authors. Subject: “Proposed reform of the fifth paragraph of article 80-A of the Income Tax Law to make the application of the creditable subsidy fair and effective”.

- Author and co-author of various technical articles on litigation, tax and transfer pricing in the Review Puntos Finos, Dofiscal.

Practice Area/Industry

Tax

Languages Known

English
Spanish
v-CARD
​
​Print
  • Follow us
  • Follow us
  • Follow us
  • Follow us
  • About Garrigues
    • Corporate governance
    • Strategic vision
    • Professional ethics
    • Our history
    • Awards and rankings
  • Team
    • Search team
  • Extranet and online tools
  • Join us
    • Send your CV

Contact:

  • [email protected]
  • Tel: +34 91 514 52 00

Contact form

 

©2023 J&A Garrigues, S.L.P. All rights reserved

  • LEGAL TERMS & CONDITIONS
  • COOKIES POLICY
  • PRIVACY POLICY
  • SECURITY POLICY
  • RSS