Mr. Hoyos advises the financial sector on establishing, in collaboration with tax authorities, the tax treatment for various operations, including derivative financial transactions, the placement of debt and equity instruments in the global market, securities traded on the international quotation system (SIC) of the Mexican Stock Exchange, capital and debt issuing trusts, real estate investment trusts (FIBRAS), infrastructure and energy investment trusts (FIBRA E), and global agreements for the exchange of tax and financial information.

Mr. Hoyos has participated in various processes related to the development of the financial industry in the country, including nationalizing the banking sector, developing brokerage firms, privatizing and re-privatizing banks, the banking rescue program by FOBAPROA, economic support programs for bank debtors by Banxico, establishing financial groups, and globalizing Mexican banking. 

Mr. Hoyos has been a Partner and leader at some of the world’s top firms, including Arthur Andersen, KPMG, and Deloitte, where he served as Lead Tax Partner in the financial sector. Prior to joining A&M, he was Senior Partner at Quadis in Tax, Legal, and Administrative Services. He has participated in various tax committees and subcommittees, both professional and industry-related. He is a member of the tax subcommittee of the Mexican Association of Securities Intermediaries (AMIB), where he also served as President.

Mr. Hoyos has been a speaker on financial tax topics in various forums in Mexico and abroad. He is also the author of several articles in specialized tax journals, both national and international. Mr. Hoyos is a graduate of the Faculty of Accounting and Administration at the National Autonomous University of Mexico. He is a Certified Public Accountant and Certified Tax Professional with the Mexican Institute of Public Accountants.