Tax Advisers - Deloitte

Mexico
Ricardo González Orta
Deloitte
Paseo de la Reforma 505
Col Cuauthémoc
06500 México, DF
México
Tel: (52) 55 50 80 70 23
Fax: (52) 55 50 80 60 01
Email: rgonzalezorta@deloittemx.com
Website: www.deloitte.com/mx
Ricardo González Orta is a partner in Deloitte’s Mexico City office. He advises
multinational companies on tax-related matters, including structuring new businesses,
acquisitions, reorganizations, joint ventures, double taxation issues and transfer pricing.
He joined the organization in 2001, has significant experience in transfer pricing, and
coordinates the national and Latin American transfer-pricing practice.
Before joining Deloitte & Touche, Ricardo González spent eight years in a number of top
executive posts with the Ministry of Finance and the Mexican Tax Administration Service.
From July 1999 to November 2000, Ricardo González was general director of tax and
customs policy at the Under Ministry of Income, where his duties included designing tax
and customs policy. In this position, he negotiated the Mexico-US inter-governmental
transfer-pricing agreement in the maquiladora industry. Before this, he acted as general
director of legislation and international negotiations (1998 to 1999), where his main
functions included drafting tax and customs legislation, negotiating double-taxation
treaties, and representing the Mexican government in international forums (especially
OECD).
From March to June 1998, he was general director of international tax affairs at the Tax
Administration Service (formerly Under Ministry of Income of the Ministry of Finance
and Public Credit). Primary responsibilities included transfer-pricing audits, the
negotiations of advance-pricing agreements, the issuance of private letter rulings
regarding foreign residents with Mexican source income, the exchange of tax and customs
information with other countries and the performance of audits and issuance of rulings in
line with Mexico’s free trade agreements.
Before this, he was assistant general director for international audits (1993 to 1998). In
this position, Mr González created the international audit programme, which included
transfer-pricing inspections, negotiating advance-pricing agreements, drafting the 1997
tax reform on transfer pricing, the inspection of international transactions, audits of origin
pursuant to Mexico’s commercial agreements, acting as competent authority for the
exchange of tax and customs information, and inspection of Mexican residents with
investments in low-tax jurisdictions.
Mr González has been a frequent speaker in different national and international forums
and has represented his country before several international organizations such as the
OECD Committee on Fiscal Affairs, Working Party no 6 (transfer pricing and
multinational companies) and Working Party no 8 (information exchange and
international tax evasion).
He has written numerous articles and regularly contributes to the Tax Management
International Journal on domestic and international tax matters, as well as transfer pricing.
Mr González Orta graduated from the Universidad Iberoamericana.
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