Attorneys
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Experience
Mariana
Eguiarte-Morett

Mariana is the Managing Partner for our Mexico City Office. Mariana has almost 20 years of legal experience, and is admitted to law practice both in Mexico and in the State of New York, USA. Her practice is primarily focused on two fronts. The first is advising national and multinational companies in domestic and international tax issues (inbound and outbound), including mergers and acquisitions, corporate restructurings, leveraged financing and project financing, tax aspects of compliance and diligence processes, along with interpretation and application of treaties.

She has also developed a niche practice in consumption taxes, focusing on Value Added Tax and Special Goods and Services Tax. The second, which is closely related with her tax advisory capacities described on the first front, comprises the assistance in dealing with the tax authorities (i) in the negotiation of complex tax rulings and agreements for clients to optimize and secure their tax treatment in Mexico, including international tax and transfer pricing issues (such as APAs and BAPAs), along with assisting in complex administrative procedures to obtain tax authorizations and refunds of taxes; and (ii) in tax audits and investigations aimed at eliminating or minimizing tax exposure of clients subject to audit procedures by the authorities.

Mariana has advised national and multinational clients in diverse sectors including real estate, energy, hospitality, automotive, retail, and air transportation. 

Before joining Sánchez Devanny, she participated in the opening of the Business Planning and Tax practice group of a Texas law firm with offices in Mexico City. She also worked in the tax consulting area of an important full service law firm in Mexico City.

  • Education
    • Master of Laws in Tax, distinguished as a scholarship recipient by the Ministry of Education. Universidad Panamericana, Mexico City, Mexico (2013).
    • Studies in corporate finance. Instituto Tecnológico Autónomo de México, Mexico City, Mexico (2010, 2011).
    • Master of Laws (LL.M.) in International Tax Law, distinguished as Wallace and CONACYT’s scholarship recipient. New York University School of Law, New York, USA (2009).
    • Special Studies in Tax Law, honorable mention. Universidad Panamericana, Mexico City, Mexico (2007).
    • Law Degree, honorable mention. Universidad Panamericana, Mexico City, Mexico (2006).
  • References

    "Mariana Eguiarte Morett is a very distinguished and highly knowledgeable professional who is focused on solving complex domestic and international tax matters."  – Chambers and Partners Latin America 2022

    "Flexibility, in the sense that she helps us to see different angles of our matters in order to find the necessary solution without being closed to new ways to find alternatives." – Chambers and Partners Global 2021

    “Mariana Eguiarte Morett has an impressive technical knowledge on international tax matters and an extensive international network to help dealing with impacts in multiple jurisdictions.” – The Legal 500 2021

    “Mariana Eguiarte Morett is “highly specialised in international taxation” and excels across the full spectrum of inbound and outbound corporate tax matters.” – Who’s Who Legal 2021

    Mariana Eguiarte Morett  comes highly recommended for her expert handling of M&A, restructuring and financing-related tax issues.” Who’s Who Legal 2021

  • Practice Areas • Tax
  • Industry Groups Life Sciences Industry Group
    Retail and E-Commerce Industry Group
    Fintech Industry Group
  • Rankings