Our Partner
Santiago Llano Zapatero joined the firm in 2017 and has been a Partner since 2017. He specializes in Tax.
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PROFESSIONAL EXPERIENCE
Santiago Llano has more than 14 years of experience providing tax advice to companies carrying out business activities in Mexico and Latin America, as well as resident companies in Mexico carrying out business activities abroad. Main projects in which he is involved in include, equity and debt public and private investment structures; mergers and acquisitions; development of new businesses; restructure; representation before partners and authorities in tax matters, among others.Santiago actively advices companies in diverse sectors such as energy, including “oil and gas” and “power and electricity”; financial and real estate, among others. Likewise, he advices private equity funds investing in Mexico.Santiago has vast experience in transfer pricing matters. He advises companies in restructures; tax audits and controversy processes; advance pricing agreements and other transactional matters.
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RELEVANT TRANSACTIONS
- Represented Equinor in the investment structure in México as well as in diverse business transactions.
- Represented Pattern Energy in diverse merger and acquisitions transactions in connection with renewable projects in Mexico.
- Represented EVM Energía del Valle de México Generador in structuring its joint venture with General Electric to develop an 850 MW greenfield combined cycle power plant as well as in diverse financing transactions.
- Represented Grupo Acciona structuring the acquisition of a real estate asset to develop residential property in Mexico.
- Represented Amundi Asset Management with the analysis of the Mexican tax treatment of their first ever exchange traded fund.
- Represented Blackrock México Infraestructura II on a 144A/Reg S, 4(a)(2) private placement of Senior Secured Notes.
- Represented Banco Sabadell, in determining the principles under which it should finance the so called “Value Added Tax Loans” in light of the reforms made to the Value Added Tax Law.
- Represented Total on the structuring of its Mexican investment from both an international and domestic tax perspective.
- Represented SunEdison, in a group restructuring for the sale of its Latin American assets to Actis Capital.
- Represented Sodimac México, with its land acquisition strategy for the construction of more than 15 stores across different States in Mexico.
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AWARDS AND RECOGNITIONS
- Ranked as "Highly Regarded" in World Tax, 2024 Transactional Tax
- Ranked as "Recommended" in Legal 500, 2023 Tax
- Ranked as "Next Generation Partner" in Legal 500, 2022 Tax
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EDUCATION
- Universidad Panamericana Master's in Tax Law, 2010 Mexico City, Mexico
- Universidad Panamericana Accounting Bachelor, 2009 Mexico City, Mexico
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LANGUAGES
- English
- Spanish
