Aldo Cain Mendoza Rodriguez

Associate

Aldo Cain Mendoza Rodriguez

Associate

[email protected]

Mexico City 52.55.5201.4521

Sectors

Practice Areas

Education

Center for Advanced Studies in Tax and Administrative Law of the Federal Court of Administrative Justice (Centro de Estudios Superiores en materia de Derecho Fiscal y Administrativo del Tribunal Federal de Justicia Administrativa), Advanced Studies in Administrative Justice, 2022
Instituto Tecnológico Autónomo de México and Duke University: Advanced Studies in International Taxation, 2013
Universidad Panamericana, Advanced Studies in Constitutional Litigation, with highest honors, 2012
Escuela Libre de Derecho, Advanced Studies in Tax Law, 2010
Universidad Iberoamericana, J.D., with highest honors, 2007

Admissions

Mexico

Aldo Mendoza is a tax and general business lawyer with extensive experience in tax litigation, administrative litigation, and tax consultancy for a wide range of industry sectors.

He has handled administrative law actions, nullity actions, amparo actions, and appeals of reconsideration, review, revocation, and rehearing. His appellate practice focuses on tax litigation and administrative litigation, including trademarks, government procurement, energy, foreign trade, and customs.

Aldo has a record of obtaining important provisional remedies, suspensions, and security measures in a variety of settings and legal proceedings. He has also participated in several different challenges to local and federal laws through constitutional remedy (juicio de amparo), in which the Mexican courts have agreed that the statutes were unconstitutional.

He represents clients in municipal, local, and federal procedures, and has represented them before the Supreme Court of Justice, federal trial courts, federal tax and administrative law courts, and local administrative law courts.

At the cross-border level, Aldo has experience in the promotion and handling of Mutual Agreement Procedures under different Double Taxation Avoidance Treaties.

Aldo is also a law school professor at the Universidad Iberoamericana and Universidad de LaSalle where he teaches tax and administrative law.

Representative Experience

Representing domestic and multinational companies in Mexico in connection with tax and administrative law matters, including:
- Samuel Caid México, S.A. de C.V.
- Sky EPS supply, S.A. de C.V.
- Faurecia Sistemas Automotrices de México, S. de R.L. de C.V.
- Tempur Sealy México S. de R.L. de C.V.

Awards and Recognition

Recognized, Ones to Watch in Mexico in Tax law, Best Lawyers (2025)

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August 17, 2026 Foley Viewpoints

Recent SAT Publications on Fraudulent CFDIs – Immediate Risks for Your Business

The Tax Administration Service (SAT) continues to audit taxpayers as part of the new expedited domiciliary audit procedure, through which it can determine whether the digital tax invoices (CFDI) issued by such taxpayers are fraudulent.

A person fills out tax forms with a pen, several financial documents spread out on a desk—typical of what you might see at a busy corporate law office or among lawyers in Chicago assisting clients.

June 15, 2026 Foley Viewpoints

Mexico Overhauls Administrative Litigation: What the LFPCA Reform Means for Taxpayers and Businesses

This reform represents the most significant change to administrative litigation in recent years, with direct and immediate implications for all taxpayers and businesses that have lawsuits or may have lawsuits before the Federal Administrative Court (Tribunal Federal de Justicia Administrativa, or TFJA).

A person fills out tax forms with a pen, several financial documents spread out on a desk—typical of what you might see at a busy corporate law office or among lawyers in Chicago assisting clients.

May 8, 2026 Foley Viewpoints

New Criteria for Tax Audits and Refunds: Greater Tax Certainty for Your Business

Recently, Mexico’s Ministry of Finance (SHCP) published the “Agreement Establishing General Criteria and Operational Guidelines of an Advisory Nature to Promote Productive Investment and Tax Compliance.” In practice, this instrument aims to foster a clear and predictable tax environment, streamline administrative procedures, encourage investment, and provide greater certainty in tax audits and refund processes. This is particularly significant in light of the upcoming review of the United States-Mexico-Canada Agreement (USMCA) and the growing interest in attracting both domestic and foreign capital to operate in Mexico.

April 22, 2026 Foley Viewpoints

Mexican Supreme Court Validates the Blocking of Bank Accounts

On April 6, 2026, the Mexican Supreme Court (“SCJN”), when ruling on the constitutional challenge (acción de inconstitucionalidad) 58/2022, recognized the constitutionality of Article 116 Bis 2 of the Credit Institutions Law (“LIC”), validating the blocking of bank accounts by the Mexican Ministry of the Treasury, through its Financial Intelligence Unit (“UIF”), based on the “Blocked Persons List” when there is sufficient evidence to believe that these persons are involved in crimes of (i) terrorist financing, (ii) operations with illicit funds, or (iii) related offenses. This precedent is of particular relevance for anyone who maintains bank accounts or performs transactions through the Mexican Financial System.

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April 13, 2026 Foley Viewpoints

The System for Securing Tax Debts Contested by Taxpayers Made More Flexible

On April 9, 2026, a crucial amendment to Mexico’s Federal Tax Code (CFF) was published, restoring taxpayers’ ability to choose the type of tax guarantee that best suits their needs when securing tax liabilities and thereby avoiding collection actions by the tax authority while any defenses filed are being processed. This gives taxpayers back control over the protection of their interests while litigation regarding tax debts is ongoing.

A Mexican flag flies atop a beige government building under a blue sky with some clouds, reminiscent of the professional presence found at top corporate law offices.

March 18, 2025 Foley Viewpoints

Amendments to the Amparo Law

On March 13, 2025, several amendments to the Amparo Law were published. These amendments intend to harmonize the Amparo Law with the recent modifications made to the structure and operation of the Federal Judicial System.

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