O mar Zúñiga Arroyo

OMAR ZUÑIGA A. IS A PARTNER IN THE MEXICO CITY OFFICE, SPECIALIZING IN HIGH-LEVEL TAX MATTERS. HE CURRENTLY SERVES AS MANAGING PARTNER OF THE FIRM AND SITS ON ITS BOARD OF DIRECTORS.

With nearly three decades in practice, Omar is widely recognized as one of Mexico’s leading tax attorneys. His work focuses on international tax issues, guiding multinational companies investing in Mexico and advising Mexican businesses expanding abroad. He also handles tax aspects of M&A deals, private equity transactions, and high-level tax controversies.

Over the years, Omar has led the tax side of numerous M&A transactions—including major real estate acquisitions, capital investments, and fiscal audits—while counseling on complex financing operations. He has successfully represented both Mexican and international clients before the Tax Administration Service (SAT), and routinely provides ongoing advice across multiple industries.

Before rejoining the Firm, Omar served as GE Mexico’s Country Tax Leader, earning recognition as one of the “10 Best Tax Directors in Latin America” by International Tax Review. He’s ranked Band 1 for non-contentious tax by Chambers & Partners and is highlighted as a “notable practitioner” in The Legal 500 for Mexico’s tax market.

A member of the International Fiscal Association (IFA) and of NYU’s International Tax Program Practice Council, Omar has published articles in Tax Notes International and has lectured in the Postgraduate Tax Studies Department of the Escuela Libre de Derecho for more than 20 years. He regularly speaks at conferences hosted by the IFA, the University of San Diego, the Mexican Institute of Chartered Accountants, and the Escuela Libre de Derecho.

He graduated Magna cum Laude with a JD from the Escuela Libre de Derecho (1995), holds an LL.M. in International Taxation from New York University (1997), and completed Postgraduate Studies in Tax Law at the Escuela Libre de Derecho (1996). Omar is fluent in Spanish and English and speaks colloquial German.