Aldo Cain Mendoza Rodriguez


Aldo Cain Mendoza Rodriguez


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. Aldo has handled administrative law actions, nullity actions, amparo actions, and appeals of reconsideration, review, revocation, and rehearing. His appeals practice tends to focus on tax litigation and administrative litigation, including trademarks, government procurement, foreign trade, and customs.

Aldo has a history 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 of 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.

Representative Experience

  • Bupa Insurance Co.
  • ClubCorp Inc.
  • Comdisco de México S.A. de C.V.
  • Dalkia Energía y Servicios S.A. de C.V.
  • Dril-Quip Inc.
  • Ediciones Castillo S.A. de C.V.
  • Enlace INT S.A. de C.V.
  • Grupo Axo
  • HDI Gerling de México S.A. de C.V.
  • Herbalife Ltd.
  • Hule y Silicón S.A. de C.V.
  • Leeco Steel LLC
  • Sanofi Aventis de México S.A. de C.V.
  • Tesco Corp.
  • U-Storage de México S.A. de C.V.
  • World Acceptance Corp.
  • EF Johnson Technologies Inc.
  • KCA Deutag Drilling Ltd.
  • TTI Inc.
  • IDEXX Laboratories Inc.
  • Brightstar de Mexico, S.A. de C.V.
  • Ford Motor Credit de Mexico, S.A. de C.V., Sofom
  • Alex Musical, S.A. de C.V.
  • GTECH Corp.

Awards and Recognition

  • The Legal 500 Latin America – Tax (2017)
  • Honorific Mention, Universidad Panamericana (2012)
  • Academic Excellence, Universidad Iberoamericana (2009)

Community Involvement

  • Assistant Professor of Tax Law, Universidad Iberoamericana


  • Spanish
  • English
20 December 2023 Deals and Wins

Foley Team Secures Favorable Resolution in Wheeling Charges Constitutional Trial in Mexico

Foley & Lardner México S.C. represented its client, an international renewable power generation company, before the Mexican Federal Courts against an administrative order to increase wheeling charges for renewable and efficient cogeneration legacy energy projects in Mexico.
18 October 2023 Article

Mexican Government Promotes Nearshoring Through Tax Benefits

05 July 2023 Article

VAT tax consequences due to the offsetting of debts

In any type of transaction, it is usual for two parties to enter into a debtor/creditor relationship and use the legal concept of compensation as a method of payment for their respective debts, making it easy to comply with their obligations without the need for the movement of money.
02 June 2023

Mexican Supreme Court of Justice Invalidates Key Provision in Federal Tax Code That Authorized the Disclosure of PII by Federal Tax Agency

The Mexican Supreme Court of Justice ruled to invalidate the last paragraph of Article 17-F of the Mexican Federal Tax Code, which allowed requests be made to the Mexican Tax Administration Service (Servicio de Administración Tributaria) to verify and authenticate electronic signature certificates and to disclose to any third party personal identifiable information (PII) to verify the identity of users of electronic signatures, including biometric information, without prior consent by users.
09 January 2023 Blogs

Foley Assisted Client in Obtaining Favorable Resolution in Constitutional Trial Against the Reforms Made to the Electric Industry Law

Foley recently assisted a Client in the preparation, filing, and follow up of a constitutional trial before the Mexican Federal District Courts against a bill to undo the Constitutional changes that opened the power market for private investment and to limit/preclude private sector participation.
08 April 2022 Newsletters

Mexico’s Supreme Court Resolved the Constitutional Trial Filed Against the Reforms Approved Last Year to the Electric Industry Law

Justices of the Supreme Court resolved the Constitutional Trial 64/2021 filed by the Minority of the Senators against the reform passed by the Mexican Congress to the provisions of the Electric Industry Law.