E&A Legal is a boutique law and accounting firm highly specialized in tax matters, with offices in Mexico City and Houston, Texas. Established in 2015 by Managing Partner Ángel Escalante Carpio, we bring a high level of technical expertise and a tailored approach to complex domestic and cross-border matters.
The firm has a solid and growing track record, consistently increasing in sophistication and cross-border capabilities. In 2022, we expanded our footprint by opening a representative office in Houston, Texas, strategically positioning ourselves in one of the U.S. states with the strongest business ties to Mexico.
This binational presence allows us to offer seamless, responsive service to companies navigating the legal and regulatory complexities between the United States and Mexico. We provide strategic international tax and trade counsel adapted to the realities of doing business across both jurisdictions.
Our team has extensive experience and proven capacity in their areas of specialization, backed by training in the most prestigious institutions in Mexico and abroad.
Complete corporate, international, and local tax planning. We structure your operations for efficiency and certainty, handling everything from day-to-day compliance to complex cross-border treaties.
Strategic defense in tax and administrative matters. We protect your business interests against authority actions, focusing on negotiation and effective legal resolutions.
Integrated customs and transfer pricing solutions. We optimize your supply chain under USMCA rules, manage IMMEX/PROSEC programs, and ensure OECD-compliant pricing policies.
We provide comprehensive legal and tax counsel for the entire development lifecycle. From acquisition and financing to the operation of REITs (FIBRAs), we ensure legal certainty and efficiency in large-scale commercial, industrial, and residential projects.
We design tailored solutions for high-net-worth individuals and families. Our expertise covers succession planning, international trust structures, and asset protection vehicles, ensuring a seamless and tax-efficient generational transition.
We support investment funds and private equity firms in enhancing the efficiency and sustainability of their returns. We focus on designing tax-efficient investment structures, conducting rigorous tax due diligence for M&A, and executing exit strategies that optimize capital value.
We get straight to the point. We design clear strategies to solve problems and generate real value for our clients.
We are truly involved. We listen, understand the context, and guide our clients through key decisions as long-term allies.
We act with honesty, transparency, and ethics. We safeguard the trust placed in us and take responsibility at every step.
We believe in working together. We share ideas, experience, and judgment to build solid and consistent solutions.
“We strive to be a client-focused firm, recognized for our high level of specialization and complexity in tax services”
To provide highly specialized services in tax structuring, advisory, and litigation across multiple industries, both domestic and international, as well as in international trade.
To be a client-centered firm, recognized as a leader in sophisticated tax and international trade services, defined by collaboration, innovation, and technology, and grounded in the professional excellence of our team.
Founding partner
Ángel Escalante is a founding partner of E&A Legal. He graduated from the Escuela Libre de Derecho and holds a Master’s degree in Tax Law from the Universidad Panamericana. In addition, he has a Bachelor’s degree in Accounting from the Escuela Bancaria y Comercial.
He has completed various specialized programs in international taxation, including the Advanced Professional Certification in International Taxation granted by the International Bureau of Fiscal Documentation (IBFD). He is also certified in anti–money laundering compliance by Mexico’s National Banking and Securities Commission (CNBV), further strengthening his expertise in regulatory and tax compliance.
Ángel Escalante has extensive experience in tax law, international trade, and anti–money laundering (AML). He possesses a strong and proven track record in income tax, international taxation, foreign trade law, and AML compliance, with more than 18 years of advising clients across diverse industries, including financial services, real estate, pharmaceuticals, consumer goods, and retail. He is recognized as one of Mexico’s leading experts in complex tax matters involving both litigation and advisory work.
He has been recognized by several leading international legal publications, including The Legal 500, Who’s Who Legal, and International Tax Review (ITR), and has been consistently ranked as a top lawyer in tax and international trade law in Mexico. The firm of which he is a Founding Partner was shortlisted as Mexico’s Tax Firm of the Year by ITR in both 2017 and 2018.
Who’s Who Legal has repeatedly highlighted his expertise and specialization in tax and international trade matters at both the national and international levels. In 2019 and 2020, he was distinguished as a Thought Leader in Corporate Tax. The Legal 500 (2018 edition) noted: “Straightforward founding partner Ángel Escalante led on all cases. He is very experienced and has considerable technical knowledge.”
Partner
Gabriel Rojas is a partner at E&A Legal. He specializes in tax law, particularly international taxation, providing both advisory and litigation services, and has extensive experience in federal tax matters. With over 10 years of practice, Gabriel has advised a wide range of sectors, including private clients, foreign trade operations, and foreign tax residents.
In the areas of Tax, Foreign Trade, and Anti-Corruption, Gabriel has significant experience in the implementation of legal strategies and litigation before local and federal authorities, such as the Mexican Tax Administration Service (SAT), the Taxpayer Defense Attorney’s Office (PRODECON), the Ministry of Economy (SE), the Ministry of Finance of Mexico City (SFCDMX), the Financial Intelligence Unit (UIF), as well as administrative and constitutional courts and tribunals.
In foreign trade matters, he has advised national and international clients on obtaining and registering with key programs and certifications, including the Sector Promotion Program (PROSEC), the Manufacturing, Maquiladora and Export Services Industry Program (IMMEX), the Company Certification Scheme, VAT and IEPS Modality, among others. He has also participated in the preparation and substantiation of legal remedies before the relevant authorities.
Gabriel is a member of the International Fiscal Association (IFA). He obtained his law degree from Escuela Libre de Derecho (2021) and has completed specialized courses in international tax, including the Diploma in International Tax Law from the Colegio de Contadores Públicos de México. Gabriel has completed a Master’s degree in International Tax Law from the University of Amsterdam (Advanced LLM in International Tax Law).
Senior Associate
Daniel Colunga is an associate at E&A Legal, where he focuses his practice on tax, administrative, and constitutional litigation.
Throughout his career, he has developed solid experience handling proceedings and disputes before both local and federal tax authorities. He has participated in audits and proceedings before the Taxpayer Defense Attorney’s Office (PRODECON), the Ministry of Economy (SE), the Ministry of Finance of Mexico City (SFCDMX), the Financial Intelligence Unit (UIF), as well as in judicial forums, including administrative and constitutional courts and collegiate tribunals.
At E&A Legal, Daniel is part of the administrative and constitutional litigation team, representing companies in the successful implementation of strategies and defense mechanisms in highly complex matters.
Daniel is a member of the International Fiscal Association (IFA). Prior to joining E&A Legal, he worked with tax law firms, where he gained valuable experience and a practical perspective on taxpayer defense.
He holds a Law Degree (J.D.) from Escuela Libre de Derecho.
Senior Associate
Uzziel Rodríguez is a senior attorney with over 20 years of experience and a strong reputation in tax practice, particularly in the management and resolution of complex tax matters, as well as in strategic advisory related to large-scale real estate, corporate, and expansion projects. His practice combines deep tax expertise with a comprehensive approach to corporate law, regulatory compliance, and high-level negotiations with government authorities and private stakeholders.
Uzziel has developed his professional career in world-class organizations such as Walmart and Allux / Fibra Uno, where he led legal, contractual, and nationwide expansion strategies. In this context, he actively participated in handling high-impact tax matters and in the design and implementation of tax structures aimed at mitigating risks associated with industrial, commercial, and corporate developments. He has extensive experience in regulatory compliance, tax planning, and representing clients in complex proceedings with multi-jurisdictional exposure.
He is recognized for his ability to lead and coordinate legal and multidisciplinary teams, oversee strategic projects, and ensure the legal and tax viability of large-scale developments. His practice is distinguished by a strategic, results-driven, and business-oriented approach, aligning tax solutions with his clients’ commercial objectives.
Uzziel is a graduate of the Escuela Libre de Derecho, holds a Diploma in Real Estate Law from the same institution, and a postgraduate degree in Corporate and Business Law from the National Autonomous University of Mexico (UNAM).
Associate
Brenda Favela is an associate at E&A Legal, focusing her practice on tax, administrative, and constitutional litigation.
Since 2021, she has gained extensive experience representing both domestic and international clients, actively participating in the planning and execution of legal strategies aimed at protecting and defending their interests before administrative and judicial authorities at both local and federal levels. Her practice includes the preparation and handling of annulment claims, administrative appeals, and constitutional (amparo) proceedings, as well as the implementation of preventive measures to mitigate fiscal and regulatory risks.
In addition, Brenda has experience in the areas of foreign trade, anti-money laundering, and telecommunications, allowing her to provide a multidisciplinary approach to the matters she handles, particularly those with regulatory and compliance implications.
She holds a Law Degree from Universidad Anáhuac México, where she developed a comprehensive academic foundation with a focus on tax, administrative, and constitutional law.
Intern
Cinthya Bonilla is a Law student with experience in civil litigation, and primarily in administrative and tax matters. She has collaborated in the drafting of procedural documents, nullity claims, and amparo lawsuits, participating in all stages of the proceedings. She has also handled procedures before authorities such as the Ministry of Administration and Finance, the Tax Administration Service (SAT), and the Mexican Social Security Institute (IMSS).
She remains constantly up to date through the legal analysis of reforms, decrees, and case law, with the goal of further developing her practice in Tax Law.
Intern
Ingrid Bernabé García is an intern at Escalante & Asociados (E&A Legal) and is currently pursuing a Bachelor of Laws (LL.B.) at the Escuela Libre de Derecho.
She has gained experience in legal analysis and in participating in projects and research focused on both the prevention and resolution of legal conflicts. Her work includes reviewing legal information, assisting in the preparation of legal proposals, and developing analyses with a practical approach, focused on providing viable solutions aligned with the needs of the matters handled by the firm.
Throughout her professional training, Ingrid has shown a strong interest in strengthening her legal judgment and understanding the practical application of law, actively contributing to projects aimed at generating value and concrete results. Her performance is characterized by a proactive attitude, academic commitment, and a constant willingness to learn and support the development of legal strategies.