Cornejo Méndez González y Duarte

We believe that high quality legal services are indispensable, but that is only a beginning


Is made up of professionals trained in all areas of law, with vast experience and skills to meet the most demanding legal and labor needs

Markets move quickly, forcing decisions to be made and applied quickly; the continuous evolution of technology and the growing need for companies to develop in a highly competitive environment force them to demand speed, comprehensive services and the highest level of quality in the legal services they require. With this in mind, we offer services, tools and resources that meet the legal needs of our clients.


Alfonso González Uribe works mainly in the areas of labor law and social security. Alfonso is one of the founding members of Cornejo, Méndez, González and Duarte, SC (“CMGD”). Alfonso obtained his degree in 1992 at the Universidad Iberoamericana, graduating in the best 3% of his generation.

Alfonso has represented American, Canadian and European companies and their Mexican subsidiaries in labor and social security matters. His experience is mainly oriented to litigation in relation to individual and collective labor demands of employees against multinational companies; negotiations of collective bargaining agreements in different industries, such as chemistry, petrochemicals, tourism, food, textiles, pharmaceuticals, transportation, mining, automotive and maquiladora; daily advice focused on human resources departments; elaboration of strategies related to the revision of collective bargaining agreements, among others; development of strategies to minimize employee exposure to work; non-competition contracts, confidential information, among others; Ex-Pat work contracts; analysis and development of health and safety programs; negotiations with unions in relation to restructuring labor conditions, and codes of conduct and ethics policies for various multinational companies.

Alfonso has prepared several articles related to labor issues in Mexico for publications such as:

  • “Digest Commercial Laws of the World: Mexico Forms -Labor”, published by Oceana Publications, Inc. in New York 2003;
  • “Mexican Labor Law: Is it Really Prepared for the Technological Change?”, Published by Mondaq Ltd in October 2004;
  • “Employment Termination in Mexico, A Trap for the Unwary?”, Published by Mondaq Ltd in July 2004.

He has been a member of the human resources committee of the American Chamber of Commerce in Mexico and in 2002, 2003 and 2004 he participated in the annual employment and labor law programs sponsored by the Center for American and International Laws ( The Center for American and International Law) based in Dallas, TX.


José Luis Duarte Cabeza provides comprehensive legal advice focused in tax (national and international), litigation and corporate matters, including investment structures, mergers, real estate acquisitions, trademarks and day-to-day operation. He has significant experience in advising North American and European investors in relation to direct investment in Mexico, where he has represented clients from various industries, such as hospitality, real estate, transportation, textile, pharmaceutical, chemical, mining and energy. José Luis has advised clients in various constitutional, administrative and tax litigations, including appeals before the Supreme Court of Justice.

José Luis co-directed the structure and establishment of an investment fund of more than one billion dollars for the acquisition of hotels in Mexico and the Caribbean, represented clients in the acquisition of portfolio of properties of more than 500 million dollars and provided advice to its clients in their daily operations. As for litigation, José Luis has obtained favorable results that have represented savings in taxes and fines of more than two hundred million dollars.

José Luis obtained his law degree from the Faculty of Law of the National University of Mexico (UNAM), graduating with honors in 1999. Additionally, he did postgraduate studies at the Autonomous Technological Institute of Mexico (ITAM) and completed the course for drafting constitutional judgements (Federal Judiciary Institute. January-December 2010). He was a senior associate at Kaye Abogados, SC and at Eseverri Ramírez Villegas, SC before joining Sánchez DeVanny Eseverri, where in 2004 he was appointed partner. In 2005 José Luis, together with 4 other partners, founded CMGD.

José Luis is a member of the Mexican Bar, Colegio de Abogados, AC, has taught courses on litigation, among others, at the Autonomous Technological Institute of Mexico (ITAM) and has published several articles for publications such as TAX NOTES INTERNATIONAL and DIGEST OF COMMERCIAL LAWS OF THE WORLD. With Ana L. Méndez has prepared in recent years the Chapter for Mexico for the International Comparative Legal Guide “Lending and Secured Finance” (a practical cross-border insight into lending and secured finance)


Karin leads the Foreign Trade and Customs practice group at Cornejo Méndez González y Duarte, S.C. (“CMGD”), since 2005. She obtained her Bachelor in Business Management from the UNIVERSIDAD IBEROAMERICANA, Mexico City in August 1998, with a Finance major. In March 2004, Karin was admitted as a Master of Science in International Management by the UNIVERSIDAD ANÁHUAC DEL SUR/CENTRO DE INVESTIGACIÓN EN EDUCACIÓN Y NEGOCIOS INTERNACIONALES/WORLD TRADE CENTER MEXICO/ BANCO NACIONAL DE COMERCIO EXTERIOR, Mexico City.

Karin specializes in performing international trade and customs audits; in obtaining, managing and controlling export and foreign trade promotion programs (such as IMMEX, PROSEC, In-bond Warehouses, Strategic Bonded Warehouses, IVA and IEPS Certified Companies, and Cross-Border Security Programs, such as OEA -CT-PAT’s mirror program in Mexico-, etc.); Duty Draw-Backs; compliance with non-tariff restrictions and regulations (permits, quotas, Official Mexican Standards -“NOMs”-, etc.) from different government agencies; automotive industry; Free Trade and Commercial Agreements entered to by Mexico: tariff reduction, origin rules, origin certification, quotas, product negotiation, waivers and automotive and auto-parts industry; customs valuation; Harmonized Tariff Classification; import legalization, and, in general terms, attaining full compliance and the optimization of client’s foreign trade and customs operations.

Karin has set-up and structured the foreign trade operations of many foreign companies new to the Mexican market, including establishing large production facilities and/or logistic centers for the automotive, chemical, pharmaceutical, transport, railway, auto-parts, textile, electronic, electric, oil and drilling industries, etc.

Juan Carlos Molina is the partner in charge of the practice of international taxation and BPO in Cornejo, Méndez, Gonzalez and Duarte, SC He started his professional practice at Arthur Andersen in 2000. In 2003 he left the firm to continue his studies abroad obtaining the degree of LLM in international tax law.

Upon returning to Mexico he joined the firm Chevez, Ruiz, Zamarripa, SC; He subsequently rejoined the practice of international taxes at Deloitte, where he was promoted to manager and subsequently to practice director of Business Tax Consulting, Compliance & Reporting Services. In 2014 he left Deloitte to join Rödl & Partner, SC as partner in charge of tax practice for Mexico and since 2015, co-responsible for the operations of the offices in the country.

He is currently a CFA candidate (Charter Financial Analyst) of the CFA Institute of Chicago and has participated in several courses on international tax matters.

Javier García Sotés. Law graduate with more than twenty five years as a lawyer specializing in foreign trade, customs and regulatory matters in several prestigious law firms in Mexico City.

Tax litigation related with foreign trade and customs, before Mexican courts.

Advise on general foreign trade and customs matters; mergers, acquisitions, restructurings, and privatizations; importation and exportation; reduction of tax burdens; antidumping; human health and biotechnology regulatory matters; and the acquisition of licenses, registries, permits, and notices from the Federal Commission for the Protection against Sanitary Risks (“COFEPRIS”).

Participated in a North American Free Trade Agreement (“NAFTA”) dispute settlement panel, and on several dumping and antidumping procedures.

In the past, served for a couple of years as an assistant teacher in Foreign Trade and Tax law, at Universidad Iberoamerica in Mexico.

Omar Camacho has a degree in Economics and a Master in Finance from ITAM. Omar has more than 18 years of experience in transfer pricing. He has directed and worked in multidisciplinary teams with specialists in areas such as tax, legal and audit, for the development of various tax consulting and compliance services, focused on national and multinational groups. He has developed various transfer pricing analyzes such as profitability analysis, fiscal and financial adjustments and strategies, company valuation, corporate restructuring, expert evidence, preparation of documents related to the BEPS project and preparation of transfer pricing studies.

Omar worked for KPMG for more than six years as Transfer Pricing Director for different companies and industries such as automotive, entertainment, insurance, financial, manufacturing, distribution, among others. Additionally, he worked for the Siemens Group for 3 years as Senior Manager in charge of planning, consulting and implementation of tax and transfer pricing strategies for companies in Mexico and Central America. Likewise, Omar worked at Deloitte for 7 years where his last position was that of Manager, developing documentation and advice on transfer pricing for different companies in different productive sectors. Finally, Omar worked for a year for the Tax Administration Service as a transfer pricing auditor involved in different transfer pricing audits. He is a member of the Transfer Pricing Commission of the Mexican Institute of Public Accountants. In 2020, he joined the firm Molina, Escalante & Zapien, S.C as a Transfer Pricing partner.

Pablo Escalante, more than 18 years of experience in issues related to taxation and national and international corporate law, including issues related to mergers and acquisitions, international tax planning and international double taxation.

He has specialized in advising multinational companies that conduct business in Mexico, directing the legal aspects in the planning and implementation of international tax planning structures as well as the application of double taxation treaties, legal implications of business strategies related to mergers. . and acquisitions, corporate governance and national and international contracting.

Likewise, he has advised on matters of estate planning for individuals looking for vehicles and structures that make efficient the conservation and protection of their assets as well as the planning of a clean and orderly succession.

A lawyer graduated from the Anáhuac University, he studied international tax law and taxation in the European Community at Kings College London University. Having worked in firms such as Creel, García-Cuellar and Müggenburg, S.C.; SAI Consultores, S.C.; Deloitte Mexico; Deloitte Tax LLP (New York); Ernst & Young y Ortiz Abogados Tributarios, S.C., currently heads his own firm as a founding partner.


Ana Laura Méndez Burkart works mainly in the corporate, real estate and financial areas. Ana is one of the founding members of Cornejo, Méndez, González and Duarte, SC (“CMGD”). She obtained her professional degree in the Faculty of Law of the Universidad Iberoamericana, graduating as Magna Cum Laude Valedictorian in 1992. In addition, Ana has completed additional studies and workshops at the University of Chicago and the Harvard Law School. He was an intern in the General Office that served as liaison between PROFECO and the Public Ministry. She was a senior associate of Baker & McKenzie in Mexico before becoming a founding partner of Sánchez DeVanny Eseverri in 1996. In 2005 Ana, together with 4 other partners, founded CMGD.

Ana specializes in acquisitions, real estate transactions, joint liability companies, joint ventures, reorganizations, trusts and financial projects of private and financial institutions. She has advised clients mainly North American or European in their business in Mexico, including the start of its operations and its introduction into the local market.

She recently participated in the beginning of operations of business units of various companies that are among the Fortune 500 companies, including the negotiation of incentive contracts with the Mexican local government in several states, with the corresponding acquisitions and construction of spaces for their operations.

She has also participated in the negotiation of contracts between the Central Bank and foreign investors for the issuance of new banknotes. She recently participated in the creation of a virtual store for a multinational company, and in the negotiation of financial trusts to ensure Mexican transactions, as well as in advising clients in their daily operations.

She has published several articles related to real estate and corporate issues in Mexico for publications such as International Law Office, American Chamber’s doing business in Mexico, Foreign Counsel Review and Latin Lawyer magazine. With José L. Duarte has prepared in recent years the Chapter for Mexico for the International Comparative Legal Guide “Lending and Secured Finance” (a practical cross-border insight into lending and secured finance).


Montes Urales
Lomas de Chapultepec, México
+52 55 5540-4450

Cornejo Méndez González y Duarte

Montes Urales, Lomas de Chapultepec, México
+52 55 5540-4450