Our technical expertise, academic rigor, and decades of experience make
Calvo Nicolau y Márquez Cristerna-DFK a leader in tax matters.
Our services include consulting and strategic planning, as well as litigation, governmental
transactions, transfer pricing analyses, and international taxation.
Everything happening in business
today has tax implications and requires precise responses.
CNMC is an
expert and trusted advisor focused on creating comprehensive solutions.
With decades of practice, CNMC members are also acknowledged for their contributions to academia and for publishing books and articles in specialized media.
The firm's members keep up to date in key and evolving areas, particularly in taxation, where regulations are constantly changing.
Thus, we combine our knowledge and experience to reach the best decisions.
PUBLICATIONSSpecializing in comprehensive solutions, each response from CNMC goes beyond tax advice. It expands to the analysis, development, and implementation of legal defense strategies derived from extensive and solid experience in tax proceedings and litigation.
One of our main goals is to never expose our clients to unnecessary risks. That's why:
Our partners and staff are well-prepared and have solid practical experience in international law, tax treaties, and OECD transfer pricing guidelines.
+ LEARN MOREAt CNMC, we listen carefully to our clients to better understand their needs and treat their business as if it were our own.
For that reason, they are attended by a partner who personally analyzes their case and provides constant follow-up. Beyond acting as tax consultants, our mission is to become trusted advisors and confidants to our clients.
At CNMC we listen carefully to our clients to better understand their needs and treat their business as if it were our own.
We offer reliable tax advice, strategic planning, and personalized support so that each client can meet their tax obligations.
An important part of our work is to fully defend our client’s interests against requirements, assessments, or improper acts by the authorities.
Founded in 2010, Calvo Nicolau y Márquez Cristerna-DFK, S.C. —a firm specializing in tax matters–combines the solid track record and impeccable reputation of its partners in the fields of accounting, finance, and the law. This allows it to offer comprehensive services and a holistic approach.
Growing beyond national borders is a complex endeavor, but expert advice and the right services make it achievable. Similarly, exploring and promoting business opportunities, such as nearshoring, presents new challenges but undoubtedly opens doors for growth.
To extend its reach and effectiveness, CNMC is a member of the DFK International network, a global association of business consulting, accounting, and tax firms with more than half a century of experience and a presence in 90 countries. This allows us to establish effective alliances with leading and well-known consulting firms around the world.
These contacts strengthen our professional teams and enable them to address international issues with a high level of knowledge and effectiveness. This is a group of globally renowned partner firms that provide access to tax specialists on whom the overall success of any project depends.
IAB Association of the Year Award of 2025
2025 International Accounting Awards
DFK Association of the Year 2025
Enrique Calvo Nicolau, Senior Statespeople
Oscar Márquez Cristerna; Enrique Calvo Nicolau, Best lawyers in Mexico
Enrique Calvo Nicolau, Premio Nacional de
Jurisprudencia
Enrique Calvo Nicolau, Reconocimiento Nacional
Oscar Márquez Cristerna, Premio Defensa Fiscal
Recommended Firm
Certified Public Accountant, Lawyer, and Master of Business Law. President of the Academy of Fiscal Studies of the Public Accounting Profession (2015-2017).
Certified Public Accountant, Master's Degree in Business Law, and Certified in Money Laundering Prevention. President of the Academy of Fiscal Studies of the Public Accounting Profession (2013-2015).
Lawyer and attorney-at-law with a Master’s in Business Law. His practice combines consulting and dispute resolution, with an emphasis on a preventive approach.
Lawyer and Public Accountant. Since 2010, Chambers & Partners, Legal Publishers (UK) has listed him as Senior Statepeople: Tax Controversy.
Tax matters require exhaustive and constant research into the legal system in order to correctly interpret and apply the norms. The diligent application of relevant regulations allows for the proper fulfillment of tax obligations and prevents problems, contingencies, and disputes with the authorities.
CNMC stands out for its knowledge, updating, and rigorous analysis of national and international tax laws which allows us to offer advice for efficient and timely decision-making.
Planning is an essential stage in any orderly business administration process. Compliance with fiscal regulations is no exception, and therefore tax planning is an indispensable process for the proper management of business resources. In fact, an adequate tax planning process will enable defining programs, procedures, and budgets that anticipate the economic actions of organizations and thus optimize the management of business resources.
CNMC analyzes their clients' internal and external situation to protect and advise them, building a preventive and effective approach to taxation.
Our focus is on developing projects and strategies to achieve objectives that prioritize efficient business operations, all in strict compliance with the current legal framework.
Our customized planning services contribute to protecting assets and preserving confidentiality. It is key to avoid exposing assets to tax risks or contingencies, both in Mexico and abroad.
We assist our clients with succession and transgenerational planning, ensuring the continuity and stability of their assets over time.
We take a strategic, long-term approach that combines local and international solutions aligned with each client's personal, family, and business goals.
Economic globalization and companies' access to new markets or supply sources have led to increasing international business and operations. Taxpayers based in Mexico are no exception, and therefore there is a need to be well informed about international taxation and the effects of transactions carried out abroad or with counterparties from other countries.
Our team of professionals is highly trained in international law, international treaties, double taxation agreements, and OECD guidelines. To this end, we have been trained at the IBFD in Amsterdam, the ITAM-Harvard program, and New York University (NYU), and we keep ourselves constantly up to date in this field.
In addition, as part of DFK International, we have partner firms in more than 90 countries, with over 400 offices worldwide. This allows us to rely on the support of specialists in most parts of the world to obtain the most accurate advice in any given jurisdiction.
We thus help our clients to structure their businesses and investments abroad, avoiding double taxation as well as risks or contingencies in their cross-border operations.
Organizations grow when new projects, businesses, or strategic entities are launched with the aim of carrying out specific activities or serving certain markets, all under the same holding company. These different entities constitute a group, whether national or international, in which operations are usually carried out between the different participating organizations.
For tax purposes, transactions between those related parties must comply with transfer pricing regulations to demonstrate that the values agreed between them match those of the free market. This avoids the presumptive determination of income or the rejection of deductions.
We have extensive and solid knowledge in this area, and we maintain a business-oriented approach to compliance with applicable regulations.
Our partners have been involved in transfer pricing analysis since the enactment of the applicable legislation in 1997.
We safeguard our clients' interests before tax authorities and courts.
Our advisory team provides valuable and ongoing support that enables clients to respond accurately to requests or reviews conducted by the authorities, avoiding unnecessary setbacks and litigation.
Early intervention during such reviews strengthens our clients' position and lays the groundwork for a potential tax defense.
With its in-depth knowledge of tax matters, CNMC provides advice and defense services in collaboration with the country's leading criminal lawyers. Working together, these specialists offer a solid combination of experience and knowledge in tax and criminal matters for the benefit of our clients.
With an interdisciplinary approach, CNMC seeks to offer certainty, support, and professional guidance in situations that require an expert and balanced view of both areas of the law.
The current organizational dynamism has led to inorganic growth, creating synergies for the development of new markets or activities. In these cases, restructuring, reorganization, mergers, and acquisitions are becoming increasingly common.
At CNMC, we combine our multidisciplinary expertise with a focus on tax efficiency as well as risk and contingency reduction.
A solid mergers and acquisitions practice requires in-depth knowledge of accounting, project financing, corporate and tax matters, as well as applicable legislation. Our firm has a strong team of recognized accountants (certified for USMCA purposes), as well as lawyers and consultants.
Many divestments or restructuring processes involve the disposition of shares, which entails significant tax implications. Taking them into account is vital to ensure compliance with applicable regulations.
CNMC has a long-standing track record and extensive experience advising on business transfers structured through share dispositions, including sale, donation, contribution, exchange, etcetera.
Our firm includes public accountants registered at Mexico’s General Administration of Federal Tax Auditing (AGAFF), who are authorized to issue tax opinions on share dispositions.
