Curriculum

C.P. Ramiro González Espinosa

1EDUCATION
- Graduate of Public Accountant at the Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM) 1966.
- Master of Business Administration at the Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM) 1972.
2LABORAL EXPERIENCE
After an important trajectory in others International Firms in the Tax Department in 1999 founded Gonzalez Espinosa y Asociados S.C.
3LABORAL EXPERIENCE
- Member of the Mexican Institute of Public Accountants, A.C. (Instituto Mexicano de Contadores Públicos, A.C.)
- Member of the Tax Law Academy of Nuevo Leon, (Socio de la Academia de Derecho Fiscal de Nuevo León).
- Ex Member of the Tax Board at the Public Accountants Institute of Nuevo Leon A.C. (Comisión Fiscal del Instituto de Contadores Públicos de Nuevo León, A.C.)
4MEMBER OF BOARD OF DIRECTORS
- Grupo Chapa S.A. de C.V. and Affiliate Companies.
- Tecniquimia Mexicana, S.A. de C.V. y Affiliate Companies.
- Asociación Mexicana de Productores Cerámicos A.C.
5LANGUAJES
- Spanish native and English

C.P. Ramiro González Flores

1EDUCATION
- Universidad Regiomontana A.C. Public Accountant and Audit. 1989
- Now taking the Master in Taxation at the Instituto de Especializacion para Ejecutivos S.C. - Master in Taxation Instituto de Especializacion para Ejecutivos S.C. 2007 - International Tax Degree Instituto tecnologico Autonomo de Mexico(ITAM) and DUKE University 2009 - International Transfer Pricing Degree Universidad Anáhuac, Universidad de Cantabria (Spain) 2012, Doctorate (candidate) Fiscal Sciences 2019 - 2020
2LABORAL EXERIENCE
After an important trajectory in others International Firms in the Tax Department in 1999 founded Gonzalez Espinosa y Asociados S.C.
3LANGUAGES SPOKEN
- Spanish native and English
4OTHERS
- Participant in different conferences and courses regarding Tax and Finances topics. - Member of the Mexican Institute of Public Accountants (IMCP).

Lic. Marcelo González Flores

1EDUCATION
- The World Trade Institute, University of Berne, Berne, Switzerland.
- The World Trade Organization, The UNCTAD, Geneva, Switzerland.
- Dispute Settlement Understanding, Summer Program July-August 2004 - University of Illinois College of Law, Champaign, Illinois Master in Laws (LL.M), May 2003
- Universidad Regiomontana, Monterrey, Mexico
Master in Tax Law,(LLM), August 2003
- Universidad Regiomontana, Monterrey, Mexico Bachelor in Law, August 1998
- Member of the student association, provided advice organizing speech and activities for the University
- Universidad Regiomontana, Monterrey, Mexico Bachelor in Marketing, August 1997
2EXPERIENCE
- Vice president of the student association, college of marketing: organized activities and speeches in international subjects for the University.
Gonzalez Espinosa y Asociados, S.C. Partner: 2003
- Tax planning and Litigation; International Business Transactions.
Rojas, González, De la Garza, Maldonado y Valdés Abogados Attorneys & Counselors at Law
Associate Attorney: 2000 - 2001, summer 2002
- Consulted on international transactions. - Litigated federal taxation law, representing private and international companies in Mexico.
- Negotiated and drafted transactions and labor contracts.
- Provided advice on corporate, labor and administrative law.
- Conducted legal audits for private companies.
3LANGUAGE PROFICIENCY
English (fluent), French (fluent), Japanese (basic)
4LICENCE
- Obtained a Law license in 1998.
- Obtained a Marketing license in 1997.

C.P. Eleazar F. Rangel Soto

1ACADEMIC BACKGROUND
- Degree in Public accounting at the Universidad Autónoma de Nuevo Leon (1978-1982).
2PROFESSIONAL DEVELOPMENT
- Despacho Daniel de la Garza BDO member (audit manager) - Despacho Mancera Ernst & Young member (audit Manager)
3TRAINING
Actualization semminars taken at the Public Accountans Institute of Nuevo Leon A.C., Despacho Daniel De La Garza BDO and Mancera, S.C. Ernst & Young
- Auditing
- Tax
4MEMBERSHIP IN ORGANIZATIONS
- Nuevo Public Accountans Institute of Nuevo Leon A.C. (ICPNL)
5SPEAKER AT
Nuevo Public Accountans Institute of Nuevo Leon A.C. (ICPNL) Despacho Daniel de la Garza BDO Mancera, S.C., Ernst & Young