Specializes in tax law, tax controversies, and tax litigation
Works with multinational businesses and family offices
Mexico City
@alvarezmarsal
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Fernando Lorenzo is a Managing Director with Alvarez & Marsal Tax in Mexico. He specializes in tax law. His primary areas of concentration are tax controversy and tax litigation, legal tax services, and preparation of tax litigation. With more than 30 years of experience, Mr. Lorenzo has advised multinational companies in many tax law matters.
Before joining A&M, Mr. Lorenzo served in various positions and legal areas in the Tax Administration Service in Mexico and other tax law firms (including Creel García-Cuellar, Aiza y Enriquez SC, PwC, the Andersen Firm, and Ortiz, Sainz y Erreguerena, S.C.). For the Mexican government, he negotiated several mutual agreement procedures (MAPs) under tax treaties and was the delegate for Mexico in the OECD’s Tax Treaties and Related Matters working group. Furthermore, he oversaw the bank and financial entities registry, the application and interpretation of tax conventions, and the resolution of rulings and administrative appeals concerning national and international matters. Mr. Lorenzo has vast experience in both consultancy services and tax litigation, including transfer pricing.
Mr. Lorenzo graduated as a lawyer from a top law school in Mexico, Escuela Libre de Derecho, and earned a master’s degree in taxes and international commerce from the University of Warwick, U.K. He is a member of the Barra Mexicana Colegio de Abogados, the U.S. Chamber of Commerce, and the International Fiscal Association (IFA). He is also a Professor of double tax treaties at the Accounting and Economics Faculty of the National Autonomous University of Mexico (UNAM) and a panelist and speaker at international taxation seminars organized by former employers, the IFA, the Mexican Association of Public Accountants, the Mexican Bar Association, and the University of San Diego, U.S. He was appointed as the Mexican delegate for double tax treaties at the OECD in Paris, as well as the competent authority to carry out MAPs under double tax treaties signed by Mexico with different countries. He is the current President of the Britcham Tax Commission.
En días pasados, se publicó en la Revista del TFJA correspondiente al mes de Mayo de 2026, la tesis IX-P-SS-509, mediante la cual la Sala Superior de dicho Tribunal sostuvo el criterio de que es improcedente el aumento de la Cuenta de Capital de Aportación (CUCA), cuando la aportación de capital se pretende pagar mediante la cesión o transmisión de derechos de cobro derivados de títulos de crédito.
En los últimos meses, el Servicio de Administración Tributaria (“SAT”) ha intensificado su enfoque de fiscalización mediante el uso de herramientas tecnológicas y cruces automatizados de información. En este contexto, el Certificado de Sello Digital (“CSD”) se ha consolidado como un instrumento clave de supervisión, en tanto constituye el medio indispensable para la emisión de CFDI y, por tanto, para la operación comercial de los contribuyentes, lo que ha llevado a que su restricción o cancelación sea utilizada como una medida efectiva para inducir el cumplimiento fiscal incluso de manera previa a la determinación formal de irregularidades. Asimismo, los desarrollos normativos y operativos recientes han reforzado esta tendencia, ampliando los supuestos de restricción y permitiendo bloqueos automatizados derivado de inconsistencias o riesgos fiscales detectados electrónicamente, incrementando de forma relevante el impacto operativo de estas medidas sobre las empresas.
En días pasados, se presentó en el Senado de la República una iniciativa de reforma a las Leyes del Impuesto Sobre la Renta, del Seguro Social, del Impuesto al Valor Agregado y de Coordinación Fiscal, con el objetivo de gravar el patrimonio y las grandes herencias.
On February 2, 2026, the Organization for Economic Co-operation and Development (“OECD”) published on its website the Manual on Effective Mutual Agreement Procedures for 2026 (referred to as “MEMAP 2026”).
Latest insightsThe latest insights from Fernando Lorenzo's team
The Hong Kong Government gazetted the long-awaited Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (the “Bill”) on 12 June 2026. The Bill proposes enhancements to the existing preferential tax regimes for funds, family owned investment holding vehicles (“FIHVs”) managed by single family offices and the carried interest concession.