Patricio Sandoval headshot.

帕特里西奥-桑多瓦尔

协理

帕特里西奥-桑多瓦尔

协理

Patricio Sandoval is a tax and business lawyer. He specializes in tax controversies, representing clients in federal tax disputes such as audits, administrative appeals, alternative dispute resolution proceedings, and international tax issues, as well as tax litigation including nullity actions before federal administrative courts and constitutional challenges (amparo) before federal courts of appeals and the Mexican Supreme Court, in cases against local and federal tax agencies.

Patricio is also experienced in tax consultancy, analyzing Mexican laws and regulations to strategize on the tax effects of corporate transactions involving domestic and international companies.

代表经验

  • Assisted clients in the automotive sector with the filing of Mutual Agreement Procedure (MAP) requests before the Large Business Section of the Tax Administration Service.
  • Represented manufacturing sector clients obtaining income and value-added tax refunds from the Administrative Court.
  • Represented clients in government procurement and bidding processes.

社区参与

  • Assistant Professor of Tax Law and Administrative Litigation, Universidad La Salle
  • Volunteer, Fundación Pro Niños de la Calle

演讲和出版物

  • Author, “Obligation to register in the Mexican Federal Taxpayer Registry for individuals as of June 2023,” La Salle Law Review (August 28, 2023)

语言

  • 西班牙语
  • 英语
2025 年 7 月 30 日 福里观点

美国 FinCEN 针对 CIBanco 的命令将颠覆墨西哥信托市场

In late June 2025, the U.S. Treasury's FinCEN (Financial Crimes Enforcement Network), under new authorities granted pursuant to the...
The flag of Mexico with green, white, and red vertical stripes and a national emblem in the center is shown flying against a partly cloudy sky, symbolizing pride often seen outside law offices or among Chicago lawyers.
April 8, 2025 Foley Viewpoints

President Trump’s Tariffs Announcement and their Impact on Mexico

On April 2, 2025, U.S. President Donald Trump announced his tariff policy for numerous countries. In the case of Mexico, exported products that comply with the USMCA regulations are exempt from tariffs, which are approximately half of Mexico’s exports to the United States.
The Mexican flag flies above the National Palace, a historic government building with ornate architectural details and red awnings, once housing important law offices, under a partly cloudy sky.
March 18, 2025 Energy Current

Mexican Government Proposes Bill to Regulate the Energy Sector

On February 4, 2025, Mexican President Claudia Sheinbaum submitted a bill to the Mexican Senate to revoke, issue, and amend various energy laws in accordance with the constitutional amendments passed in December 2024.
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.
2025 年 3 月 18 日 福里观点

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.
墨西哥国旗由绿、白、红三色竖条纹组成,中央是一只雄鹰,鹰爪上有一条蛇,蛇在仙人掌上,在蔚蓝的天空下,象征着芝加哥许多专门从事公司法的律师事务所。
2025 年 1 月 28 日 福里观点

墨西哥总统为本地和外国投资者提供机遇

2025 年 1 月 13 日,谢因鲍姆总统提出了《墨西哥计划》(MP),该计划详细规定了税收激励措施,提高了行政程序的效率,并概述了能源、城市交通和住房等相关基础设施的投资目标。