Fernando Lorenzo

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.