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.

Awards and recognitions

Armando has received several awards

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

Legal news and updates

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September 15, 2026
On September 8, 2026, the Ministry of Energy (“SENER”) published in the Federal Official Gazette the Decree amending various provisions (the “Amendment to the Migration Guidelines”) of the Guidelines for the Voluntary and Expedited migration of Self-Supply and Cogeneration of Electricity to the figures established under the Electric Sector Law, published on June 18, 2026 (the “Migration Guidelines”).
September 10, 2026
On September 8, 2026, the Federal Executive submitted to the Mexican Congress the Economic Package for fiscal year 2027. Among other documents, such package comprises: (i) the bill of decree amending, adding to and repealing various provisions of the Income Tax Law, together with its transitional provisions; (ii) the bill of decree amending, adding to and repealing various provisions of the Federal Duties Law; (iii) the bill of decree amending, adding to and repealing various provisions of the Customs Law; (iv) the bill for the Federal Revenue Law for fiscal year 2027; and (v) the draft Federal Expenditure Budget for fiscal year 2027 (hereinafter, the "2027 Economic Package").