Mr. Ramírez has more than 19 years of professional experience, which he has developed mainly in Social Security, Fiscal and Local Tax advisory, within various sectors such as manufacturing, maquiladora, aeronautics, service-providing and automotive.
He acted as the Director of the practice of Social Security and Tax Services in Remunerations of the international firm KPMG in the Bajío Region (Central Mexico) for more than 5 years. He was also in charge of the Guadalajara office for more than 14 years in the Western Region.

Mr. Ramírez earned a Bachelor’s Degree in Public Accounting from the University of Guadalajara (Universidad de Guadalajara, 2000), and a Master's Degree in Business Administration with a Specialization in MBA Talent Management from the University of the Valley of Mexico (Universidad del Valle de México, 2018).

He is currently a member of the non-profit organization Association of Public Accountants of Guadalajara Jalisco (Colegio de Contadores Públicos de Guadalajara Jalisco, A.C.), and the Representative Commission before Social Security Institutions (Comisión Representativa ante Organismos de Seguridad Social), serving as president of such in 2010. He has collaborated in several publications on Social Security and Labor matters, and has participated as a speaker in several business forums and chambers.

Mr. Enrigue has 30 years of experience as an attorney focused on consulting and litigation on foreign trade issues, such as auditing of customs and legal procedures, HTS classification, customs value, verification of FTA by certification of origin, refund of tariffs, anti-dumping duties and other topics, mainly for large international groups.
A pioneer member of the Foreign Trade Commission of the Mexican Bar Association (Comisión de Comercio Exterior de la Barra Mexicana Colegio de Abogados), he has also served as legal advisor to the Mexican Congress, for the Foreign Trade Commission of the Senate of the Republic.

Mr. Ramírez is an Attorney graduated from the Iberoamerican University (Universidad Iberoamericana) in Mexico City, with a specialization in Constitutional Relief Proceeding (Amparo) Law from the Panamerican University (Universidad Panamericana) and in Public Policies from the Autonomous Technological Institute of Mexico (ITAM).
Mr. Ramírez has more than 25 years of experience in Tax Law. He has a career in the tax field within the public sector, where he held the posts of Special Legal Administrator and Legal Administrator of Large Taxpayers, as well as Technical General Director and Director of Negotiations of International Treaties.

In the private sector, Mr. Ramírez was a partner of the international firm Ernst & Young for 14 years and later on he founded his own law firm specialized in tax practice.

He is a member of the Mexican Bar Association (Barra Mexicana Colegio de Abogados) where he presided over the Tax Commission. Additionally, he has been a lecturer in both national and international forums and has published several works on tax matters.

Mr. García is an Attorney graduated from the Law School of the Technological Institute of Higher Education of the West (Facultad de Derecho del Instituto Tecnológico de Estudios Superiores de Occidente -ITESO-), with several diplomas and postgraduate degrees from the non-profit organization National Association of Business Attorneys (Asociación Nacional de Abogados de Empresa, A.C. -ANADE-).
He has more than 20 years of experience in the field of real estate-contract law, by having collaborated in several notary public offices, as well as fiduciary delegate.

Mr. García currently advises several companies in the real estate sector, both on the structuring of projects in national territory and abroad, and the design and implementation of financial vehicles that allow obtaining resources for business development, mainly real estate. Likewise, he advises companies on the implementation of partnership mechanisms for the execution of projects of infrastructure and strategic planning.

As a founding partner of the firm MCG Consultores, Mr. García leaded the real estate and contract law practice.

He is an active member of the non-profit organization National Association of Business Attorneys (Asociación Nacional de Abogados de Empresa, A.C. -ANADE-), specifically the Jalisco Chapter of said Association.

In the teaching field, Mr. García has imparted several lectures at the Chamber of Commerce (Cámara de Comercio), ANADE and real estate associations such as Grupo Guía, about several topics such as “The Trust in Mexico”, “Disincorporation of land from the Ejidal (communal ownership) system”, “Most common transfer of ownership and use contracts”, among others.

Mr. Flores has a Bachelor’s Degree in Public Accounting from the University of Guadalajara (Universidad de Guadalajara), he is a Certified Public Accountant, and has a Professional Certification in Taxation from the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos -IMCP-).
He has a Specialization in Tax Matters, as well as several diplomas in tax and international tax matters from the Association of Public Accountants of Guadalajara (Colegio de Contadores Públicos de Guadalajara).

Mr. Flores collaborated with the firm KPMG in Colombia, in the tax practice of Bogotá in 2008, and while there he attended the Seminar of Tax Law Colombian Conferences in Cartagena, Colombia.

Mr. Flores has participated as a member and president of several commissions of the Association of Public Accountants of Guadalajara, of which he has been an associate since 2004, and where he currently serves as a Board Member. Likewise, he has been affiliated to the IMCP also since 2004.

He is a member of the Mexican Institute of Tax Research (Instituto Mexicano de Investigación Tributaria -IMIT-) since 2010. He also participated from 2013 to 2017 as a mentor for Endeavor Occidente.

Mr. Flores collaborated until 2017 with the firm KPMG Guadalajara, where he worked for 15 years, his last post being Tax Director. He was also the coordinator of the Tax Committee of Tequileros for several years, in the aforementioned Institution.

Mr. Flores is currently a partner of the Firm Copper Wolf México, which he joined since 2017.

Partner of the Copper Wolf México office in Guadalajara, Mr. Morelos has more than 22 years of experience in the tax and accounting compliance fields.
He earned a Bachelor’s Degree in Public Accounting from the University of Guadalajara (Universidad de Guadalajara), and he has a Specialization in Tax Analysis from the University of Guadalajara.
Mr. Morelos is a Certified Public Accountant by virtue of having passed the uniform certification exam by the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos). He also earned the certification in the Tax Discipline by the Mexican Institute of Public Accountants.

Mr. Morelos is an associate of the Mexican Institute of Public Accountants and the non-profit organization Association of Public Accountants of Guadalajara Jalisco (Colegio de Contadores Públicos de Guadalajara Jalisco, A.C.), in which he participates in the tax commission. He has served in different posts within the board of directors, acting as general president in the year 2020.

He has completed the Tax, Auditing and International Taxation Diploma courses taught by the Association of Public Accountants of Guadalajara Jalisco.

Mr. Morelos is a speaker on tax matters in several Associations of Accountants affiliated to the Mexican Institute of Public Accountants; in the University of Guadalajara, both in the University Center of Administrative Sciences (Centro Universitario de Ciencias Administrativas -CUCEA-) and in the University Center of the Valleys of the University of Guadalajara (Centro Universitario de los Valles de la Universidad de Guadalajara -CUVALLES-); and before business organizations.

He is a teacher in the Specialization in Tax Matters of the Association of Public Accountants of Guadalajara Jalisco.

Mr. Castillo is a Partner in the Tax practice at the Monterrey, Nuevo León Office. He has experience serving multinational clients in matters such as corporate taxes, reorganizations, due diligence, tax consulting and international taxes. He has extensive experience in the mining, manufacturing, real estate and construction sectors.
Mr. Castillo is a Public Accountant, graduated Cum Laude from the Autonomous University of La Laguna (Universidad Autónoma de la Laguna). He earned a Master’s Degree in Taxes from the School of Tax and Financial Administration of the Autonomous University of Coahuila (Facultad de Administración Fiscal y Financiera de la Universidad Autónoma de Coahuila), and a Diploma in International Taxes from the Autonomous Technological Institute of Mexico (Instituto Tecnológico Autónomo de México) in conjunction with Duke University.
He collaborated with EY México in the Tax practice from March 2003 to November 2015, being a partner in the international taxes practice at the Monterrey office for the last two years.

He participates in the Northeast Regional Tax Commission (Comisión Fiscal Regional Noreste). He has taught the subject of Taxes at the Iberoamerican University (Universidad Iberoamericana) and at the School of Tax and Financial Administration of the Autonomous University of Coahuila, in the latter as a professor at the Master in Taxes.

Mr. Bretado is a Partner in the Tax practice. He is the Managing Partner of the Torreón Office. He was a partner in the Tax practice of a “Big Four” firm. He has provided services to important companies such as Grupo Industrial Lala, the most important dairy company in Mexico; Grupo Bafar, the most important food producer in Mexico; Peñoles, Grupo Simsa and Tyson.
Mr. Bretado served as Vice President of the Northeast region of the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos) and is a former President of the Association of Public Accountants of La Laguna (Colegio de Contadores Públicos de la Laguna). He is the author of several articles on tax matters for the magazine of the Association of Public Accountants of La Laguna and for the newspaper El Siglo de Torreón. He is a professor at the Autonomous University of Coahuila (Universidad Autónoma de Coahuila) and at the Laguna Campus of the Iberoamerican University (Universidad Iberoamericana).

Mr. Moreno is an Attorney graduated from the Law School of the Guadalajara Campus of the Panamerican University (Facultad de Derecho de la Universidad Panamericana).
In the professional field, he has 20 years of experience in the corporate practice and has collaborated in several law firms, among which the following stand out: Baker & McKenzie Abogados, S.C.; Robles, Sánchez, Lazo, Gallardo & Valdez, S.C. as Associate in the practice of Corporate and Real Estate Law, and Head of the Office of said firm in Puerto Vallarta, Jalisco; later on, he founded the firm MCG Consultores in 2010, specialized in corporate, transactional and real estate legal services.

As a Partner at Copper Wolf, Mr. Moreno leads the practice of corporate law, industrial property and transactions.

He is an active member of the non-profit organization Mexican Bar Association (Barra Mexicana Colegio de Abogados, A.C. -BMA-), and served as Treasurer of the Executive Committee of the Jalisco Chapter of said Association.

In the teaching field, he has acted as head professor of the subject “Legal Framework of Business” taught at the Technological Institute of Higher Education of the West (Instituto Tecnológico de Estudios Superiores de Occidente -ITESO-).

Mr. Puga is an Attorney graduated from the Panamerican University (Universidad Panamericana) in Mexico City, with a specialization in Tax Law from the aforementioned University.
He has 34 years of service and experience in Tax Law, having been a partner of relevant firms such as Ortiz, Sainz y Tron, KPMG and Ernst & Young, later on founding Ramírez, Puga y Enrigue, S.C., a firm specialized in the tax practice.

He developed in the teaching field as a professor at prestigious universities such as the Autonomous Technological Institute of Mexico (ITAM) and the Panamerican University.

Mr. Puga stands out for having participated as a speaker and lecturer in various technical events on tax matters and other legal topics for several professional, academic and business organizations. He is a member of the Mexican Bar Association (Barra Mexicana Colegio de Abogados) and of the Tax Commission of the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos). Author of articles for tax magazines such as Puntos Finos, Fiscoactualidades and IDC, and the newspaper El Economista, among others.

Partner of the Firm Copper Wolf in Mexico City, Mr. Delgado has more than 20 years of professional experience, which he has developed mainly in tax advice and compliance, in matters of national and international corporate taxes. He was a partner in the Tax practice of an International Firm for 5 years.
He earned a Bachelor’s Degree in Public Accounting from the National Autonomous University of Mexico (Universidad Nacional Autónoma de México), and a Diploma in International Taxes from the Autonomous Technological Institute of Mexico (ITAM). He is currently pursuing a Master's Degree in Taxes at the Panamerican University (Universidad Panamericana).

Mr. Delgado is a member of the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos) and the Association of Public Accountants of Mexico (Colegio de Contadores Públicos de México). He is currently part of the Tax Research Commission of the Association of Public Accountants of Mexico.

He has participated as a speaker in various forums and is the author of articles on tax matters for several publications.

Partner of the Firm Copper Wolf México in Guadalajara, Mr. Nuño has more than 23 years of professional experience, which he has developed mainly in tax advice and consulting, on matters of national and international corporate taxes.
He has a Bachelor’s Degree in Public Accounting, as well as Postgraduate Studies in Tax Matters and Corporate Law at the Panamerican University (Universidad Panamericana). He also earned a Diploma in International Taxes from the Autonomous Technological Institute of Mexico (ITAM) in Mexico City.

He is a current Member and former President of the non-profit organization Jalisco National Association of Tax Specialists (Asociación Nacional de Especialistas Fiscales Jalisco, A.C. -ANEFAC-). He is also a Member of the Mexican Institute of Public Accountants (Instituto Mexicano de Contadores Públicos) and the non-profit organization Association of Public Accountants of Guadalajara Jalisco (Colegio de Contadores Públicos de Guadalajara Jalisco, A.C.), serving as its General President in 2015.

Regarding the sphere of business organizations, Mr. Nuño participated from 2016 to 2018 as the president of the tax commission of the Board of Industrial Chambers of Jalisco (Consejo de Cámaras Industriales de Jalisco -CCIJ-), a top organization that assembles the 25 industrial chambers of the state of Jalisco, and by having a post on the board of the aforementioned organization.

Mr. Nuño has also experience in Seminars abroad, such as the seminar on International Tax Law he attended at the Law School of the Southern University (Escuela de Derecho de la Universidad Austral) in Buenos Aires, Argentina; as well as the update Seminars on Mexican-American Cross-Border Tax Topics, taught by the School of Law of the University of San Diego, California and the Procopio International Tax Institute, in San Diego, California.