Tax Attorneys & International Strategists
Legal and tax strategy for companies that think big.
We protect wealth, structure businesses, and guide high-impact decisions — with a national and international perspective.
La Firma
The Firm
We are a boutique firm specialized in fiscal, legal, and corporate strategy for companies, groups, and investors. We don't work by volume — we work by outcome. Every client receives a tailor-made strategy, delivered with the technical depth and discretion that truly important matters demand.
We believe the best defense is a sound strategy. We anticipate rather than react, turning legal and tax complexity into clear decisions that protect and grow our clients' wealth.
Mission
To protect and strengthen our clients' wealth and businesses through legal and tax strategies of excellence, with a national and international perspective.
Vision
To be the firm of choice for companies and investors who seek strategy, not paperwork; certainty, not improvisation.
Solutions
Strategic Solutions
We design structures and tax planning that allow your company to operate with efficiency, certainty, and compliance. Less risk, more clarity to decide.
What we solve
- Corporate tax planning
- Tax burden optimization
- Compliance and contingency prevention
- Tax restructuring
- Analysis of domestic and international transactions
Our approach
Every strategy starts with a thorough assessment and is designed within the legal framework, prioritizing certainty and long-term sustainability.
We provide strong representation in audits, disputes, and proceedings before tax authorities, protecting your interests at every stage.
What we solve
- Defense in audits and reviews
- Legal remedies and appeals
- Tax disputes
- Conclusive agreements
- Litigation strategy
Our approach
We combine rigorous technical defense with a clear strategy, always seeking the best path to resolution without compromising the client's interests.
We structure companies and corporate governance that bring order, protection, and solidity to your company's growth.
What we solve
- Company formation and restructuring
- Corporate governance
- Strategic contracts and transactions
- Mergers and acquisitions
- Corporate shielding
Our approach
We design structures that not only comply today, but sustain the growth and continuity of the business over the long term.
We guide companies and investors through cross-border transactions, nearshoring, and foreign investment, with strategic vision beyond a single border.
What we solve
- Cross-border transaction structuring
- Nearshoring and investment in Mexico
- Foreign investment and expansion
- International tax planning
- Coordination with advisors in other jurisdictions
Our approach
We coordinate each transaction with an international perspective, bringing together the specialists needed in each jurisdiction to give the client certainty.
We design asset-protection and estate-planning strategies to preserve, organize, and pass on the wealth you have built.
What we solve
- Estate and succession planning
- Asset protection structures
- Trusts and wealth vehicles
- Next-generation planning
- Protection against risks and contingencies
Our approach
Every wealth plan is built with discretion and a long-term view, caring for both protection and the continuity of the legacy.
Our team supports companies, investors, and entrepreneurs in managing their accounting and tax operations. We integrate financial information with legal and tax strategy to deliver complete solutions that bring security, efficiency, and control.
What we solve
- Monthly accounting for individuals and legal entities
- Financial statements
- Tax calculation and filing
- Payroll
- External accounting administration
Our approach
We unite the legal, tax, and accounting areas into a single strategy, with clear financial information to decide with confidence.
FAQs
Do you work with companies of any size?
We work with companies, groups, and investors whose profile requires tailor-made strategy; we assess each case before starting.
How does the engagement begin?
With an assessment session where we understand your situation and goals. From there we propose a strategy.
Do you handle international matters?
Yes. We coordinate cross-border transactions by bringing together the specialists needed in each jurisdiction.
Is the first conversation confidential?
Absolutely. Discretion is a firm principle from the very first contact.
Facing a challenge in this area?
Book a strategy session
Global Corpus International
Borderless strategy for companies and investors who think globally.
The world of business no longer stops at a border. We support our clients in transactions that connect Mexico with the United States, the United Kingdom, and other markets, coordinating the legal and tax strategy required in each jurisdiction.
The Team
The people behind the strategy
Emmanuel Gamero
Founder · Tax Attorney & International Strategist
“Strategy where others see only complexity.”
Emmanuel Gamero is a tax attorney and strategist, and the founder of the firm. He has devoted his career to designing legal and tax strategies for companies, groups, and investors operating in Mexico and internationally. His approach combines technical rigor, business vision, and one conviction: legal and tax matters are not paperwork — they are strategic decisions that define a company's future.
Areas of expertise
- —Tax strategy and planning
- —Tax defense and litigation
- —Corporate structuring
- —International business
- —Wealth protection
Every client Emmanuel works with receives a close, direct relationship: strategy tailored to their case, clear communication, and a perspective that anticipates what lies ahead.
Levi Yair Valdez Negrete
Legal Director
Levi Yair Valdez Negrete leads the firm's legal practice. Trained at the Instituto Tecnológico Autónomo de México (ITAM), he has built his career where the law becomes an instrument: notarial and corporate practice. For six years he served as Attorney at Notaría Pública Número Uno of the Huejotzingo Judicial District, Puebla, drafting and reviewing complex legal instruments. He previously worked as a Consultant at Vázquez Nava Consultores y Abogados, where he took part in administrative assessments and public procurement processes under Mexican federal procurement law, and as Legal Assistant at Notaría 227 in Mexico City. His experience combines the documentary rigor of notarial practice with the strategic vision that corporate transactions demand. He ensures that every structure the firm designs rests on solid legal foundations.
Areas of expertise
- —Notarial law
- —Corporate acts and structures
- —Public procurement
- —Document review and safeguarding
Carlos Hernán Cortés Ayala
Chief Technology Officer (CTO)
Software engineer and AI solutions architect. Designs and implements the technology infrastructure and AI solutions that run the firm's operation.
Carlos Cortés leads the technology strategy of Global Corpus Business. With over four years designing and deploying custom software and AI-powered enterprise solutions, he integrates advanced language models (Google Gemini, OpenAI and Anthropic Claude) into real business processes. His experience combines software development with technology project leadership, letting him carry each solution from design through stable operation within the firm.
Areas of expertise
- —Custom software engineering
- —AI and LLM integration
- —Cloud infrastructure and data
- —Enterprise solutions architecture
- —Project and operations management
Credentials
Executive Specialization in Artificial Intelligence, Cloud and Data Infrastructure
2026Program jointly accredited by INFOTEC and Mexico's National Technological Institute (TecNM), through the Digital Transformation Agency (ATDT) — Public AI Training Center
Program integrating official MITx (Massachusetts Institute of Technology) and HarvardX (Harvard University) coursework, supported and certified via the edX platform, and IBM. Curriculum aligned with the Amazon Web Services (AWS), Microsoft Azure, Google Cloud, NVIDIA, IBM, Meta and Oracle ecosystems.
Certifications in enterprise integration of language models (LLMs)
2024–2026OpenAI, Anthropic (Claude) and Google Gemini
Design and integration of LLMs in production: autonomous agents, workflow automation and B2B business-intelligence systems.
Bachelor's Degree in Business Administration
Focus on technology project management, solutions architecture and enterprise scalability.
Javier Gamero Compean
Director of Construction & Infrastructure
Strategic Multinational Infrastructure. Over 25 years executing critical construction projects in the Americas and Europe for leading corporations.
Javier Gamero Compean leads the Construction & Infrastructure Division at Global Corpus Business. With over 25 years executing critical projects for multinational corporations across the Americas and Europe, he has built a specialty portfolio spanning hospitals, industrial refineries, hotels, shopping centers, funeral homes and high-end residential developments. His operating model integrates large-scale team leadership — over 100 people on site — with the simultaneous coordination of architectural design, logistics and construction execution under the highest quality standards. His presence extends Global Corpus Business's value proposition into strategic physical infrastructure: projects where technical precision and executive vision determine the outcome.
Areas of expertise
- —Hospital and healthcare construction
- —Industrial projects & refineries
- —Hotel and commercial center development
- —High-end residential development
- —Large on-site team leadership (+100 people)
- —Design, logistics and construction integration
A clear method, measurable results.
- 01
Assessment
We analyze your tax, corporate, and wealth situation in depth.
- 02
Strategy
We design a tailored plan with defined objectives and risks.
- 03
Implementation
We execute with technical rigor and close guidance.
- 04
Ongoing support
We provide continuous follow-up to sustain and adjust the strategy.
Why companies choose us.
Strategic vision
We don't just handle paperwork: we design strategies that anticipate the future.
Technical rigor
Legal and tax depth in every recommendation.
International reach
A cross-border perspective to operate beyond a single border.
Discretion and trust
We handle your affairs with the confidentiality they deserve.
Insights
Insights that inform decisions.
Analysis and updates on fiscal, corporate, and international strategy.
SCJN Annuls Advance Will Law Clauses Due to Lack of Consultation with Persons with Disabilities
The Mexican Supreme Court of Justice invalidated provisions of Chiapas' Advance Will Law, stating that persons with disabilities, whose rights were directly affected, were not previously consulted. This ruling reaffirms the importance of effective participation in the creation of regulations impacting vulnerable groups.
SCJN Strengthens Fight Against Fake Tax Receipts in Amparo Proceedings
The Supreme Court has established jurisprudence: provisional suspension will not be granted in amparo proceedings against the interruption of tax receipt issuance during a verification for possible falsity. This directly impacts companies' tax defense strategies.
SCJN Validates Nayarit's Retirement Savings Fund with Key Clarifications
The Supreme Court of Justice of the Nation has validated the creation of the Dignified Retirement Savings Fund in Nayarit, a new individual account scheme for state workers. The ruling introduces significant modifications and clarifications regarding its application and scope, directly impacting contribution requirements and risk coverage.
Let's talk about your strategy.
Book a session with our team and discover how to protect and grow your business.