Ronaldo Moya

Tax Controversy and Litigation Partner

17-Ronaldo-Moya
Conócelo

Professional Background

Ronaldo has 24 years of professional experience as a tax attorney across both the public and private sectors. He was formerly a Tax Partner at the international law firm Baker McKenzie and, after thirteen years at the firm, went on to lead the international tax function at Amazon Mexico for nearly five years. Prior to these roles, he served as Area Administrator within the Central Legal Administration for International Tax Matters at Mexico’s Large Taxpayers Division (SAT), where he handled various legal and tax matters related to domestic and foreign large taxpayers investing in Mexico.

Ronaldo’s tax practice spans a wide range of areas, including tax controversy and litigation, advisory on federal and local taxes, indirect taxes, taxation in mergers, acquisitions and reorganizations, taxation of nonresidents and expatriates, and tax policy.

He has advised numerous multinational companies across industries such as digital platforms, distribution and sales, manufacturing, logistics and transportation, energy, oil and gas, pharmaceuticals, and construction. He has participated in multiple projects requiring multidisciplinary legal insight, helping clients navigate complex regulatory frameworks, manage risks, and ensure compliance with the legal requirements relevant to their investments and business operations.

Practice Areas

  • Tax controversy: audits, administrative appeals, and litigation
  • Tax advisory on direct and indirect taxes
  • Cross-border tax consulting, withholding taxes, and tax treaty application
  • Expatriate taxation
  • Tax risk management and compliance
  • Tax refunds and offsets (VAT and income tax)
Socio

Languages

  • Spanish
  • English

Jurisdiction

  • Mexico City, Mexico

Education

Ronaldo holds a Law degree from the National Autonomous University of Mexico (UNAM). He completed postgraduate studies in International Commercial Law at Escuela Libre de Derecho and a Diploma in Contracts from Georgetown University. He has also pursued advanced training in tax and compliance, including diplomas in Tax Criminal Law and Anti-Money Laundering from the Mexican Center for Criminal Tax Studies.

Awards

  • Ronaldo has been consistently recognized by International Tax Review in the Indirect Tax category, highlighting his solid track record and technical expertise.

  • He has also been ranked as an Excellent professional in Corporate Tax by Leaders League, underscoring his distinguished career and his commitment to technical excellence and delivering strategic value to his clients.

Articles / Publications

Ronaldo has contributed articles on legal and tax topics to various publications, including Practical Mexican Tax Strategies, IDC Asesor Jurídico Fiscal and Puntos Finos - Thomson Reuters.

Results

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