L uis Vázquez R.


Mr. Vázquez’s practice focuses on tax controversy and tax litigation. He regularly advises and represents large multinationals and banks before the Mexican tax authority on tax inspections and refund applications. Also, Mr. Vazquez specializes in tax litigation, focusing particularly on financial transactions and tax treaty benefits.

Most notably, Mr. Vázquez has assisted several Mexican financial institutions on tax inspections relating to the tax treatment of financial derivatives, including the restructuring of their derivative portfolio. He has also advised multinationals on tax inspections relating to the application of tax treaty benefits on cross-border transactions, reducing their tax liability considerably and in some cases eliminating the assessment of tax deficiencies altogether.

Additionally, Mr. Vázquez’s practice also covers M&A transactions. Recently, he was involved in the acquisition of Nextel Mexico by AT&T for approximately US$2 billion.

Mr. Vázquez is a member of the International Fiscal Association (IFA) and of the Mexican Bar Association, where he is currently adjunct chair of the tax committee. He has been a professor of taxation at his alma mater, Universidad Iberoamericana, in both undergraduate and graduate programs. He has written articles on international taxation in several specialized publications and co-authored the chapter of a book on tax transparency on tax treaties edited by the Mexico Chapter of IFA.

Mr. Vázquez became partner of Creel, García-Cuéllar, Aiza y Enríquez, S.C., in 2017. He has over 13 years of experience in the field of taxation, including working at the Madrid office of Cuatrecasas for a period of six months.

Mr. Vázquez was born in Mexico City, Mexico. He received his law degree (JD) from Universidad Iberoamericana and obtained his LL.M. degree in taxation from Georgetown University Law Center.  He is fluent in Spanish and English.