Experience
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.
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).
LANGUAGES: Spanish, English.
“She can anticipate what comes up in cross-border tax structuring matters and gets the job done efficiently.” - Chambers Latin America 2025
“Mariana Eguiarte Morett works well with clients, and she has a lot of experience.” - Chambers Latin America 2025
“Great attitude. Problem solver. Hands-on, very accountable and reliable. The best point of contact. Love working with her. The best in Mexico.” – IFLR 1000 2024
"The team at Sánchez DeVanny Eseverri are knowledgeable and provide tangible, useful and commercially aware advice. They are always very responsive and reachable.” - Chambers Global 2024
“High-level professionals, constant support.” – Legal 500 Latin America 2025
“Well-sized, fast, rigorous team. Specificity in scope and price adjustment.” – Legal 500 Latin America 2025
