Armando Elsharkawy

Partner since 2023

Armando has more than fifteen years of experience in tax consultancy and fiscal planning related to day-to-day transactions for national and multinational enterprises, particularly for real estate and infrastructure projects, M&A, corporate and tax restructures, financing projects, specific investment projects, securitizations, as well as consultancy related to the application of double taxation treaties, anti-abuse regulations, among others. He also advises clients in connection with the recent amendments to labor and tax laws relative to outsourcing.

His knowledge of the needs of both Mexican and non-Mexican investors has allowed him to offer adequate tax solutions to different type of clients.

+52 (55) 5201 7517
aelsharkawy@macf.com.mx
Languages
  • Spanish.
  • English.

Contact

The experience and educational background of our professionals form the foundation of our practice.

Our continuous dedication and preparation ensure that each client receives high-quality legal representation, backed by a solid foundation of knowledge and experience.
Education
  • Executive Degree in International Taxation, ITC Leiden Latin America, Panama, 2016.
  • Studies in International Taxation, Universidad Panamericana, 2016.
  • Public Accounting and Financing Strategy Degree, Instituto Tecnológico Autónomo de México, 2010.
Experience
  • Law Clerk, Chévez, Ruíz, Zamarripa y Cia, 2008.
Contact
Cliente satisfecho estrechando la mano con un abogado: Cliente feliz con servicio legal en Mijares, Angoitia, Cortés y Fuentes S.C.

Premios y reconocimientos

Armando ha obtenido diversos premios

  • General CorporateTax, Rising Star – ITR World Tax 2026
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News

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November 20, 2025
The 2025 reform to the Federal Economic Competition Law, published in July of that year, substantially reshaped Mexico’s regulatory framework, strengthening both cooperation mechanisms and sanctions related to anticompetitive practices.
November 3, 2025
Following recent regulatory developments in telecommunications and broadcasting, on October 7, 2025, the President sent to the Senate her proposal for candidates for commissioners to be part of the Plenum of the Telecommunications Regulatory Commission ("CRT"). On October 14, the Senate ratified the appointment of the commissioners proposed by the President and on October 16, 2025, the President appointed Norma Solano Rodríguez as Chairwoman of the CRT. With this, as of October 17, 2025, the constitutional reform on organic simplification published on December 20, 2024 in the Official Gazette of the Federation (“DOF”) came into force, by which the Federal Telecommunications Institute ("IFT") is extinguished, and the CRT starts operations as the sole authority in telecommunications and broadcasting.
November 3, 2025
The Senate has approved the tax reform proposal for fiscal year 2026 submitted by the Federal Executive, which include: (I) Federal Revenue Law ("FRL"), (II) Federal Fiscal Code ("FFC"), (III) Excise Tax Law ("ETL") and (IV) Federal Duties Law ("FDL"). It should be noted that, as further discussed, the FRL contains amendments to the Income Tax Law ("ITL") and the Value Added Tax Law ("VATL").