Carlos Perez Gomez

Carlos Perez Gomez Serrano is an economist with more than 18 years of experience advising Mexican and multinational clients in both the public and private sectors on transfer pricing matters. Carlos focuses on assisting companies develop their approach to transfer pricing for complex transactions and controversy situations to hep determine an effective risk assessment framework.

Carlos comes to KPMG in Mexico from a leading Mexican business consulting firm, where he led its transfer pricing practice. Prior to that, Carlos headed the transfer pricing unit of the Mexican Tax Administration, Ministry of Finance, where he played a key role on Mexican transfer pricing regulatory and policy issues. He acted as a Competent Authority where he was engaged in the coordination, resolution, and execution of numerous bilateral APAs and MAPs under Article 25 of the Model Agreement between Mexico and its main commercial partners (i.e., United States, Germany, Japan, etc.), involving complex cases of both routine and intangibles transactions as well as the application of uncommon methodologies (e.g., profit split method). He participated and assisted in resolving formal controversies regarding access and implementation of MAPs, that involved temporal, substantial, and procedural aspects of the Mexican Tax Administration.

He was also the delegate and representative for Mexico in the Working Party 6 of the OECD and a member of the United Nation transfer pricing subcommittee.  He was involved in the design of transfer pricing policy in Mexico, from the incorporation of BEPS-related measures (e.g., Action 13) into Mexican legislation, to the preparation and release of clarifying secondary rules in the following categories: transfer pricing documentation returns (local file, master file, and country-by-country File); transfer pricing adjustments; on-site visits for APAs; access to MAP; DEMPE contributions; and comparability adjustments, among others.

Carlos is a frequent speaker and author on transfer pricing topics. He is a member of the International Fiscal Association. He holds a bachelor's degree in economics and a master's degree in financial valuation.