Emilio Ángeles

Transfer Pricing & Valuations Partner

03-Emilio-Angeles
Conócelo

Professional Background

Emilio is a Public Accountant, Economist, and Attorney with over 30 years of experience in the field of valuations and transfer pricing. He has worked at various accounting, tax, and law firms, including one of the Big Four, and is one of Skatt’s co-founding partners.

He has served as a Partner for 20 years. Earlier in his career, Emilio played a key role at Mexico’s Ministry of Finance and Public Credit (SHCP) from 1993 to 1997, where he contributed to the drafting and implementation of several transfer pricing regulations in the Income Tax Law, the Tax Miscellaneous Resolution, and the Federal Tax Code. During that period, he served for four years as Head of the Transfer Pricing Rulings and Audits Department.

Practice Areas

  • Valuation of Equity (Shares)
  • Valuation of Intangible Assets (trademarks, patents, non-compete agreements, damages, point-of-sale goodwill, etc.)
  • Impairment Valuations 
  • Machinery and Equipment Valuations 
  • Goodwill Valuations
  • Purchase Price Allocation (PPA) Determinations
  • Lease Accounting Calculations (NIF D-5 standard)
  • Transfer Pricing Compliance
  • Transfer Pricing Consulting
Socio

Industry Experience

  • Maquiladora (Manufacturing for Export)
  • Manufacturing (Automotive, Electronics, Textile, etc.)
  • Hospitality (Hotel Industry)
  • Pharmaceutical
  • Government
  • Real Estate
  • Telecommunications
  • Agricultural/Agribusiness
  • Health Consumer Products
  • Specialized Services

Languages

  • Spanish
  • English

Jurisdiction

  • Mexico City, Mexico

Education

Emilio earned his Certified Public Accountant degree from Escuela Bancaria y Comercial in 1992 and his Law degree from Universidad del Valle de México in 2012. He also completed coursework in Economics and obtained a Master’s in Economic and Financial Engineering from Universidad La Salle in 1993.

In addition, he has taken numerous courses on transfer pricing and international tax treaties, notably the Transfer Pricing program delivered by the International Bureau of Fiscal Documentation in the Netherlands in 1993 and the Transfer Pricing course offered by the U.S. Internal Revenue Service in 1994. Emilio has both taught and attended various transfer-pricing programs in Mexico.

 

Awards

Emilio has been recognized as a Highly Regarded Practitioner in World Transfer Pricing by International Tax Review (ITR), underscoring his outstanding excellence in the field of transfer pricing and valuations.
Results

Get in touch with Emilio Ángeles

 

Learn more about our Partner’s  experience and expertise

Webinar

Fiscalización SAT y Pilar 2: Precios de ...

Emilio Ángeles August 4, 2025

Fiscalización SAT y Pilar 2: Precios de Transferencia 2025

Revisa el análisis de expertos sobre focos de auditoría SAT, Declaración Informativa Maestra y ...

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Boletines

Maquilas IMMEX: implicaciones fiscales clave ...

Emilio Ángeles July 31, 2025

Maquilas IMMEX: implicaciones fiscales clave en 2025

Descubre los efectos fiscales al convertir maquilas puras en manufactureras y cómo aplicar Safe ...

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