
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

Julio Adolfo Casabal Herrera
Accounting Director
Julio Adolfo Casabal Herrera leads the firm's accounting practice. A Certified Public Accountant from Universidad del Valle de Puebla with a 9.3 GPA, he combines technical discipline with a commitment to continuous learning that sets him apart in his generation. His career includes audit and accounting positions at Bufete Contable Valencia Rocha, Auditoría y Servicios Relacionados, and Alarcón Durán y Cía. He is a member of the Mexican Association of Public Accountants, Professional Association in Puebla, and has spoken at forums on tax regimes. His ongoing training spans tax reforms, anti-money-laundering, tax offenses, and the 2026 economic package — a commitment to staying a step ahead of regulation.
Areas of expertise
- —General accounting
- —Taxes and contributions
- —Audit and internal control
- —Tax planning
- —Regulatory compliance

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.
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 Ratifies Pension Fund and UIF Account Blocking
The Supreme Court of Justice of the Nation (SCJN) has issued key rulings on the constitutionality of the Pension Fund for Well-being and the UIF's power to block bank accounts. These decisions provide greater legal certainty regarding retirement savings management and measures against illicit operations.

SCJN: Economic Sanctions in BCS Validated and Amparo Defense Right Reinforced
The Supreme Court of Justice of the Nation has validated the calculation scheme for economic sanctions via 'fine-days' in Baja California Sur and has reinforced the right to defense in amparo trials by recognizing third interested parties.

SCJN Confirms Elimination of Simple Adoption in Jalisco: Patrimonial Implications
The Supreme Court of Justice of the Nation has reiterated Jalisco Congress's obligation to eliminate the figure of simple adoption, consolidating the full and irrevocable adoption model. This change has significant implications for the protection and legal certainty of children's and adolescents' rights in family and patrimonial matters.
Let's talk about your strategy.
Book a session with our team and discover how to protect and grow your business.
