Javier Cortés has more than 28 years of experience advising on foreign trade, custom matters, and their tax implications, as well as on consumer protection, litigation, and life science regulatory issues.
Javier has substantial experience advising on rules of origin, maquila (duty-free) programs, proceedings, compliance, due diligence, and litigation related to customs and administrative issues such as administrative remedies, tax lawsuits, and injunction trials; antidumping procedures; foreign trade aspects of value-added tax and income tax; and compliance with official standards, including legal analysis and discussions with certification bodies.
Javier has successfully defended importers against various tax assessments by the Mexican tax authorities, and obtained among others, the annulment of a $17 million tax assessment for an automotive industry company and obtained a novel decision upholding the illegality of certain webpage audits initiated by the Mexican Consumer Protection Agency against a sports equipment and clothing industry company.
Javier also has represented pharmaceutical companies on due diligence-related matters and health and sanitary registries and has advised hospitals and importers of drugs and medical appliances on import and sanitary permits and registries, telemedicine, and clinical trials.
Javier's representative clients include Toyota Motors, Bombardier, Husqvarna, P&G, Goodyear, Alstyle/Gildan, Reebook/Adidas, and Houston Hospital.
Javier is a lecturer on customs law and foreign trade at the Universidad Panamericana.
Maquila Tax Issues in Mexican Tax Amendment Proposal for 2014 Will Affect Operation and Cash Flow of Maquila Program Holders
- Universidad Panamericana (Certificate in Tax Law 1994; J.D. 1988); Autonomous National University (UNAM) (Certificate in Private and Business Law 1992)
- Administrator of Foreign Trade Taxation (AGGC) at the area of Largest Taxpayers at Mexican IRS (SAT)
The Best Lawyers in Mexico (administrative law, 2016-2020)
Legal 500 Latin America (international trade and customs, 2014-2015)
- Spanish and English