Ricardo González Orta is a partner in Deloitte Mexico, Mexico City office and leads the Tax & Legal practice in Mexico. He advises multinational companies on tax-related matters, including controversy issues with tax authorities on domestic and international matters, structuring new businesses, acquisitions, reorganizations, joint ventures, double taxation issues and transfer pricing. He joined the organization in 2001. He also leads the Latin American Business Tax practice. Prior to this responsibility, he led the Mexican Business Tax practice and, from 2001 to 2010 the Latin American and Mexican transfer pricing practices.
Before joining Deloitte, Ricardo spent eight years in the Ministry of Finance and the Mexican Tax Administration Service (SAT). From July 1999 to November 2000, Ricardo was General Director of Tax and Customs Policy at the Under Ministry of Income, where his duties included designing tax and customs policy. In this position, he negotiated the Mexico-US intergovernmental transfer-pricing agreement in the maquiladora industry. Before this, he acted as General Director of Legislation and International Negotiations (1998 to 1999), where his main functions included drafting tax and customs legislation, negotiating double-taxation treaties, and representing the Mexican government in international forums (especially OECD). From March to June 1998, he was General Director of International Tax Affairs at the SAT. Primary responsibilities included transfer-pricing audits, the negotiations of advance-pricing agreements, the issuance of private letter rulings regarding foreign residents with Mexican source income, the exchange of tax and customs information with other countries and the performance of audits and issuance of rulings in line with Mexico’s free trade agreements. Before this, he was Assistant General Director for International Audits (1993 to 1998). In this position, Ricardo created the international audit program, which included transfer-pricing inspections, negotiating advance-pricing agreements, drafting the 1997 tax reform on transfer pricing, the inspection of international transactions, audits of origin pursuant to Mexico’s commercial agreements, acting as competent authority for the exchange of tax and customs information, and inspection of Mexican residents with investments in low-tax jurisdictions.
Ricardo is a frequent speaker in different national and international forums and writes periodically for the International Management Tax Journal on domestic and international topics. For almost a decade he has been named by Euromoney as a Lead Transfer Pricing Advisor, Lead Tax Advisor and was recently included in the International Tax Review’s Tax Controversy Leader guides.
Graduate, Universidad Iberoamericano
Bloomberg Tax Management Portfolios
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (L-N) (Portfolio 6892)
This Portfolio discusses the competent authority functions and procedures of Luxembourg, Mexico, Netherlands, New Zealand, and Norway.