Alejandro H. Calderón Aguilera

He earned his Law degree from the National Autonomous University of Mexico (UNAM) and later completed a specialization in Tax Law at the same institution, as well as introductory studies on the Anglo-Saxon legal system at the University of Florida, United States.

He obtained a Diploma in Advanced Studies in the Postgraduate Program in Tax Law at the University of Salamanca, Spain, and is currently a Doctoral Candidate in Tax Law at the same university.

He is the first attorney certified as an expert in Transfer Pricing by the College of Economists and the Mexican Ministry of Education (October 2017).
He serves as Professor in the International Taxation Diploma Program at the Public Accountants Association of Guadalajara and in the International Tax Law Specialization at Universidad IBERO. He previously taught International Tax Law in the Corporate Law Master’s Program at Universidad Anáhuac (1997–2002), and has also been a professor at the National Polytechnic Institute and the Public Accountants Association of Mexico (1995–2004).
Since January 2022, he has served as President of the Academy of Tax Studies.

He is an active member of the International Tax Committee of the Public Accountants Association of Mexico and of the Transfer Pricing Committee of the Mexican Institute of Public Accountants. He also serves as Academic Secretary of the Ibero-American Association of Transfer Pricing Specialists.
He is President of the Transfer Pricing Committee of IFA Mexico and a member of the Executive Committee of ANEFAC Mexico. He previously served as Coordinator of the Tax Committee of the Mexican Bar Association (2003–2005) and as President of the Studies and Documentation Committee of the International Fiscal Association (2012–2014).

He is the author of the book “The General Anti-Avoidance Rule under Article 5-A of the Federal Tax Code: An Interpretation Based on Its Nature” and co-author of several publications, including “International Tax Challenges in Ibero-America”, “Introduction to Double Taxation Treaties”, “Treaties to Avoid Double Taxation”, “Transfer Pricing”, and “Selected Topics in Transfer Pricing”, among others.

He has been recognized as one of Mexico’s leading tax attorneys by The International Who’s Who of Corporate Tax Lawyers. He has been ranked as a “Recommended Lawyer” in tax matters by Global Counsel 3000, and since 2003 has been consistently listed as a recommended tax attorney by Latin Lawyer. Since 2009, he has been recognized as a tax specialist by Chambers Latin America, International Tax Review, and Best Lawyers in Mexico.

He is currently a Partner at Calderón, González y Asociados, S.C.
Previously, he was Founding Partner and Head of the Tax Practice at Capín, Calderón, Ramírez y Gutiérrez-Azpe, S.C., and also served as Tax Partner at Goodrich, Riquelme y Asociados, S.C.