Verified profile

Nadja D. Ruiz Euler

Partner at Baker McKenzie LLP

Nadja D. Ruiz Euler's profile photo
LocationMexico CityMexico
Current rolePartnerBaker McKenzie LLP · since Jul 2024
Government service7yrsMexican Tax Administration Service (SAT) · SAT - Tax Administration Service

About

Nadja D. Ruiz Euler is a Tax Partner in Baker McKenzie's Mexico City Office. Nadja earned her Bachelor Degree of Law with honors from the Instituto Tecnológico Autónomo de México (ITAM). She is a former member of the Mexican Tax Administration Service (SAT), where she held several positions, including Head of International Tax Legal Affairs office, Chief Advisor to the Mexican Commissioner, delegate to several OECD working parties, as well as Competent Authorities for Tax Treaties purposes. She was also in charge of implementing FATCA and CRS in Mexico.

With 20 years of experience, Nadja's practice focuses on both domestic and international tax advisory and controversy matters, including conclusive agreements, mutual agreement procedures, bilateral APAs, AEOI reporting, exchange of information and tax transparency issues, including, beneficial owner. She also advises financial institutions on their SAT-required filings with respect to account holders or investors. Nadja also actively participates in academic and professional conferences, seminars and courses in which relevant international and domestic tax matters are discussed.

Roles

Jul 2024–Present
Current role

Partner

Baker McKenzie LLP

Mexico City

Civil LitigationAttorney AdvisorWhite Collar CrimeTax AttorneyCriminal InvestigationTax Law

Nadja has considerable expertise in leading domestic and international tax controversy matters (domestics and international tax audits, BAPAs, MAPs, administrative procedures before Mexican Tax Authorities) for several industries (automotive, drilling, consumer, financial, among others). She regularly advises her clients from both domestic and international tax and tax controversy perspective. Sha also has considerable experience advising Mexican financial institutions from a Mexican FATCA and CRS perspective (including compliance with Mexican rules).

Tax partner (Jul 2024 - Present)


Jun 2017–Present
Current role

Partner at EY

EY

Legal Officers and Practitioners
Jun 2017–Jul 2024
Former role

Partner

EY

Legal Officers and Practitioners
Jun 2016–Apr 2017
Former role

In charge of implementing FATCA and CRS

Mexican Tax Administration Service (SAT)

(appointed)California, Mexico

AttorneyTax ExaminingTax AttorneyTax Law
Aug 2015–May 2016
Former role

Senior Associate

Creel, García-Cuéllar, Aiza y Enríquez, S.C.

Mexico City, Mexico

Legal Officers and Practitioners
Mar 2015–Aug 2015
Former role

Advisor Coordinator

SAT - Tax Administration Service

(appointed)Mexico City, Mexico, Mexico

Tax ExaminingTax AttorneyTax Law
Jul 2013–Feb 2015
Former role

Central Administrator of International Regulations

SAT - Tax Administration Service

(appointed)Mexico City, Mexico

Tax AttorneyTax Law
Feb 2013–Jun 2013
Former role

International Regulations Administrator

SAT - Tax Administration Service

(appointed)Mexico City, Mexico

Tax AttorneyTax Law
Jan 2010–Jan 2013
Former role

Deputy Administrator at the Central Administration of International Regulations

SAT - Tax Administration Service

(appointed)Mexico City, Mexico

Tax AttorneyTax Law
Jan 2009–Jan 2010
Former role

Head of Department at the Central Administration of International Regulations

SAT - Tax Administration Service

(appointed)Mexico City, Mexico

Tax AttorneyTax Law

Representative matters

Experience

September 2025

-Assisted a large multinational company in the automotive industry in a complex tax and transfer pricing audit, by leading the controversy efforts. -Assisted multinational drilling companies in tax controversy matters, as well as tax litigation processes. -Advised various Mexican financial institutions from a FATCA/CRS perspective; assisted various Mexican financial institutions from a FATCA/CRS compliance perspective. -Assisted a multinational financial institution in several domestic and international tax audits; advised in domestic and international tax consultancy matters. -Assisted multinational suppliers to the automotive industry in tax controversy matters, as well as tax litigation processes. -Assisted several companies in the successful request and implementation of MAPs and BAPAs. -Assisted several companies in the recovery of CIT/VAT. -Assisted several companies in administrative processes before the Mexican Tax Authority (invitation letters, cancellation/suspension of digital certificates to issue invoices, black-listed taxpayers processes among others). -Assisted a Mexican government agency in several tax controversy matters.

Publications & speeches

Thesis (LL.B)

Revista de Derecho Económico Internacional

September 2025

And quoted in several legal publications (e.g., ‘The Role of Climate Change in Global Economic Governance’, Oxford University Press).

Federalism and Legal Unification: A Comparative Empirical Investigation of Twenty Systems

Springer

April 2016

Co-author.

Mexico: "Plan Mexico" tax incentives and other measures to attract investments confirmed

Baker Mckenzie Insight Plus

January 2025

On 21 January 2025, Mexico's Federal Official Gazette (Diario Oficial de la Federación) published a decree ("Decree") offering incentives to attract investments from 2025 to September 2030. These incentives apply equally across various industries and investors of any nationality or size, with a focus on SMEs. The total incentive cap is MXN 30 billion for the term of the Decree. This Decree is part of the president’s "Plan Mexico," a strategy to position Mexico among the top 10 global economies by promoting nearshoring, new investments, local training, and innovation. Benefits are subject to the compliance of formal and substantive requirements provided in the Decree, which must be analyzed for each particular case.

Link

Baker McKenzie Advised Financiera Independencia, S.A.B. de C.V., SOFOM, E.N.R. in the Establishment of a USD 100 million Euro Short-Term Note Program

Baker Mckenzie Newsroom

May 2025

Leading global law firm Baker McKenzie represented Financiera Independencia, S.A.B. de C.V., SOFOM, E.N.R. (Findep), as issuer, in the establishment of a USD 100 million Euro Short-Term Note Program (the Program). The initial notes issuance was USD 25 million. BCP Securities, Inc. acted as dealer manager.

Link