The 2025 International Tax Conference was a two-day journey of expertise, collaboration, and forward-thinking in the world of international tax. Mérida, the vibrant capital of Yucatán, provided the perfect backdrop for this distinguished event. Renowned for its rich cultural heritage, historic architecture, distinguished Yucatecan food, and natural wonders, Mérida created an inspiring setting where global leaders connected, exchanged innovative ideas, and shaped the future of international tax.
2025 Speakers
Roberto Pérez Teuffer
Chamberlain Hrdlicka
AGENDA – Monday February 17th, 2025
| TIME | PANEL |
|---|---|
| 08:00 a.m. – 8:45 a.m. | Registration and Continental Breakfast |
| 8:45 a.m. – 9:00 a.m. | Inauguration and Opening Remarks |
| 9:00 a.m. – 10:00 a.m. | 1A – Judicial Deference to International Tax Regulations |
| 10:10 a.m. – 11:10 a.m. | 2A – Cross-Border Partnerships and JVs, Reporting and Planning |
| 2B – Transportation Businesses – Tax and Immigration and Much More | |
| 11:10 a.m. – 11:30 a.m. | Coffee Break |
| 11:30 a.m. – 12:20 p.m. | 3A – Can I Count on the Foreign Tax Credits? |
| 3B – I Have a Trust – My Rich Grandparent Made It – Now What? | |
| 12:30 p.m. – 13:20 | 4A – Cross-Border Financing v. Equity |
| 4B – Cross-Border Tax Controversies | |
| 13:30 – 14:50 | Lunch |
| 15:00 – 16:00 | 5A – International M&As – Joint Ventures – Getting the Deal Done |
| 5B – Cross-Border Tax and Financial Fraud in 2025 and Beyond | |
| 16:10 – 17:10 | 6 – Impacts of Mexico’s Judicial Reform (Voting and Politics) |
| END OF DAY | END OF DAY |
AGENDA – Tuesday February 18th, 2025
| TIME | PANEL |
|---|---|
| 08:00 a.m. – 08:50 a.m. | Continental breakfast |
| 09:00 a.m. – 09:50 a.m. | 7A – U.S.-Mexico cross-border corporate distributions to shareholders |
| 7B – International Tax Update | |
| 10:00 a.m. – 10:50 a.m. | 8A – Realization and Wealth Taxation in the Post Mexico/U.S. 2024 Presidential Elections – those Pesky 2801 Regulations – now final after decades |
| 8B – Yellow Brick Road to America – Immigration Visas in 2025- Post 2024 Elections | |
| 10:50 a.m. – 11:15 a.m. | Coffee Break |
| 11:15 a.m. – 12:05 p.m. | 9A – Cross-Border Real Estate Investments |
| 9B – Cross-Mobility and Remote Work (Cross Border Retirement Benefits) | |
| 12:15 p.m. | 10A – Tax Treaties Applying the Law; including regulations |
| 13:15 | 11A – Tariffs, The Big Stick in Cross-Border Policy |
| CONFERENCE ENDS | CONFERENCE ENDS |
Courses and Speakers 2025
| Courses | Speakers |
| Panel 1-A: Judicial Deference to International Tax Regulations: Revisiting a range of cross border investment and trade or business tax issues after Loper Bright. | Robert Schapiro (Dean, University of San Diego School of Law) James Kelly (IRS) Pablo Ramírez (Ortíz Abogados) Prof. Bret Wells (University of Houston Law Center) Patrick W. Martin (Chamberlain Hrdlicka) |
| Panel 2-A: Cross-Border Partnerships and JVs, Reporting and Planning: Tax implications and planning opportunities for flow-thru entities and reporting in Mexico and the U.S. | Michael Lebovitz (Eversheds Sutherland) Gerardo Napolitano (Muñoz Manzo y Ocampo) Anuar Estefan (Chamberlain Hrdlicka) |
| Panel 2-B: Transportation Businesses – Tax and Immigration and Much More: Tax, corporate, regulatory and recent legal implications across the U.S.–Mexico border. | Claudia Baellow (DMCA) Rosendo “Chendo” Carranco (Carranco & Lawson) Luz E. Villegas (Chamberlain Hrdlicka) Andrew Lawson Carranco (Carranco & Lawson) Bradford Hughes (Clark Hill) |
| Panel 3-A: Can I Count on the Foreign Tax Credits? Analysis of foreign tax credit limitations and regulations in both the U.S. and Mexico. | Mario Alberto Gutiérrez (PwC) Prof. Bret Wells (University of Houston Law Center) Zachary Cruz (Chamberlain Hrdlicka) |
| Panel 3-B: I Have a Trust – My Rich Grandpa Made It – Now What? Proposed U.S. foreign trust regulations and reporting obligations and income tax consequences. | Gabryela Valencia (Galicia Abogados) Luz E. Villegas (Chamberlain Hrdlicka) Eugenio Grageda (Holland & Knight) |
| Panel 4-A: Cross-Border Financing v. Equity: Strategies, risks, and tax implications and tax treaty implications of both. | John Merrick (IRS) Zachary Cruz (Chamberlain Hrdlicka) Ivonne Montaño (Galicia Abogados) |
| Panel 4-B: Cross-Border Tax Controversies: Using AI and Technology by governments re: tax audits, collecting information, and creating taxpayer audit profiles for tax audits. | James Kelly (IRS) Enrique Ramírez (Mijares Angoitia) Jaime Vasquez (Chamberlain Hrdlicka) Charles Rettig (Chamberlain Hrdlicka) |
| Panel 5-A: International M&As – Joint Ventures – Getting the Deal Done: key international tax issues and planning (buy-sell side). | Carlos Martínez (White & Case) Michael Lebovitz (Eversheds Sutherland) Anuar Estefan (Chamberlain Hrdlicka) |
| Panel 5-B: Cross-Border Tax and Financial Fraud in 2025 and Beyond: criminal investigations where are the U.S. and Mexican governments focused? | Daniel Silva (Buchalter) Joshua Smeltzer (Gray Reed) Ambrosio Michel (Michel Abogados) Larry Campagna (Chamberlain Hrdlicka) – Moderator |
| Panel 6: Impacts of Mexico’s Judicial Reform (Voting and Politics): A New Judicial World Order in Mexico and Implications in the “USMCA” (previously “NAFTA”) World. | Arturo Pueblita (Pueblita Abogados) Marco Antonio Rojo Olavarría (Candidate to District Judge) Veronica Vasquez (Probate Judge in Bexar County, Texas) Anuar Estefan (Chamberlain Hrdlicka) – Moderator |
| Panel 7-A: U.S.-Mexico Cross-Border Corporate Distributions to Shareholders. | Arturo Garza Mátar (Sanchez Devanny / Garrigués) John Merrick (IRS) Anuar Estefan (Chamberlain Hrdlicka) |
| Panel 7-B: International Tax Update –summary of major developments in 2024 in Mexico and the U.S. | Prof. Bret Wells (University of Houston Law Center) Alejandro Javier Torres (Von Wobeser) Andres Berdugo (Chamberlain Hrdlicka) Roberto Pérez Teuffer (Chamberlain Hrdlicka) – Moderator |
| Panel 8-A: Realization and Wealth Taxation in the Post Mexico/U.S. 2024 Presidential Elections –those Pesky 2801 Regulations—now final after decades: Exploring “tax fairness” and Constitutional limitations after the Moore decision. | Clarissa Cole (Andersen) Eugenio Grageda (Holland & Knight) Prof. Reuven Avi-Yonah (University of Michigan School of Law ) Patrick W. Martin (Chamberlain Hrdlicka) |
| Panel 8-B: Yellow Brick Road to America – Immigration Visas in 2025- Post 2024 Elections: immigration law today and what changes are in the offing for investors and executives. | Claudia Baellow (DMCA) Michael Liberatore (Michael J. Liberatore Law Firm) Roberto Pérez Teuffer (Chamberlain Hrdlicka) – Moderator |
| Panel 9-A: Cross-Border Real Estate Investments: After the Acts of God – and Impacts Beyond Taxation in U.S. and Mexico. | Patrick W. Martin (Chamberlain Hrdlicka) Eduardo Cukier (Kostelanetz) Rodrigo Adam (HgL Asesores) |
| Panel 9-B: Cross-Mobility and Remote Work (Cross Border Retirement Benefits: FICA/FUTA – Seguros Sociales: Tax Treaty Law) Corporate and international tax implications and income inclusion. | Subin Seth (IRS) Alejandro Calderón (Calderón & González) Clarissa Cole (Andersen) Michael Liberatore (Michael J. Liberatore Law Firm) Luz E. Villegas (Chamberlain Hrdlicka) – Moderator |
| Panel 10-A: Tax Treaties Applying the Law; including regulations: U.S.–Mexico – benefits, traps for the unwary, and opportunities. | Subin Seth (IRS) Mario Barrera (Clark Hill) Prof. Bret Wells (University of Houston Law Center) Patrick W. Martin (Chamberlain Hrdlicka) |
| Panel 11-A: Tariffs, The Big Stick in Cross-Border Policy: Implications of tariffs on the economies of the United States and Mexico and their effects on bilateral trade. | Jorge Suárez-Vélez (Americana Partners) Kelsey Christensen (Clark Hill) Prof. Reuven Avi-Yonah (University of Michigan School of Law) Roberto Pérez Teuffer (Chamberlain Hrdlicka) – Moderator |
The University of San Diego School of Law - Chamberlain International Tax Institute 