+20
Years of partner experience
Strategic SolutionsThat transform legal complexity into opportunity.
A specialized law firm focused on tax, corporate, banking, finance, and regulatory matters, distinguished by combining technical depth, strategic vision, and close partner-level involvement in every client matter.
The Firm
A firm built for complexity.
Matus Ruiz & Romero Apis is a specialized law firm focused on tax, corporate, banking, finance, and regulatory matters, distinguished by combining technical depth, strategic vision, and close partner-level involvement in every client matter. Built on a highly specialized structure, the firm advises clients on complex legal and business challenges with a sophisticated, agile, and solution-oriented approach.
Our practice is grounded in the belief that legal counsel should go beyond technical interpretation. We work as strategic allies to our clients, providing certainty in critical business decisions through personalized attention, solid judgment, and a deep understanding of each client’s industry, objectives, and long-term vision.
With extensive experience in advisory, transactional matters, controversy, and litigation, our team has participated in high-impact matters involving tax disputes, cross-border transactions, corporate restructurings, financing operations, and regulatory challenges.
Discover the firmThe firm in numbers
Experience, transactions and specialization.
+$50B
USD in structured finance transactions
6
Specialized practice areas
About
Mission and vision.
A firm that understands law as a decision-making tool: close in its approach, rigorous in its analysis, and strategic in its outcome.
Mission
Transform legal complexity into opportunity.
To act as strategic allies to our clients, providing certainty in their most relevant business decisions through direct involvement, sound legal judgment, and technical excellence.
Vision
To be the reference in the matters that define an industry.
To consolidate our position as a reference firm in highly complex tax, corporate, banking, finance, and regulatory matters, with a lasting impact on our clients’ critical business decisions.
Practice Areas
Real specialization, not a list of services.
Six integrated practices to support complex corporate, financial, and regulatory decisions.
Tax Practice
Integrated tax advisory and litigation services tailored to complex business matters.
Corporate, Mergers & Acquisitions
Advice to companies, investors and business groups on their day-to-day operations, commercial transactions and the execution of strategic transactions, both domestic and cross-border.
Banking & Finance
Advice to financial institutions, investment funds, private credit providers, companies and other participants in the financial system on financing transactions, credit facilities and complex regulatory matters.
Capital Markets
Advice to issuers, underwriters, investment banks, investors, fund managers and other participants in public and private debt and equity transactions, in Mexico and in international markets.
Insurance & Reinsurance
Advice to insurers, reinsurers, intermediaries, insurtech companies, investors and other participants in the insurance sector on regulatory, corporate and transactional matters.
AML & Compliance
Advice on anti-money laundering, regulatory compliance, integrity, privacy, and data protection, integrated into our clients’ corporate, financial, and regulatory operations.
People
Team
Complementary backgrounds in tax, corporate, banking and finance, with experience in litigation, regulation and compliance.
Leadership and direct responsibility in every matter.
Francisco J. Matus Bravo
Partner, Mexico City
fmatus@matus-ruiz.comContact
Norberto A. Ruiz Vázquez
Partner, Mexico City
nruiz@matus-ruiz.comContact
José Elías Romero Apis H.
Partner, Mexico City
eromeroapis@matus-ruiz.comContact
Edom Elías Servín
Counsel, Mexico City
eelias@matus-ruiz.comContact
Stephanie Uribe Villamil
Of Counsel, Tijuana, Mexico
suribe@matus-ruiz.comContact
Elian Orozco Castro
Associate, Mexico City
eorozco@matus-ruiz.comContactExperience
Matters that define our practice.
Selected matters in tax litigation, controversy, refund recovery, and transactional work.
USD $50B
IMF Flexible Credit Line
International Structured Finance Agreements
Legal implementation of Mexico’s US$50 billion IMF Flexible Credit Line, coordinating the legal structuring, negotiation, and execution of the necessary documentation to ensure full compliance with applicable regulatory and institutional requirements. This work contributed to reducing sovereign debt interest payments by US$4.9 billion through a precise and strategically designed legal framework that strengthened Mexico’s financial position and supported macroeconomic stability.
USD $500M
Transfer pricing
Major Mexican Mining Producer
Participation in a high-complexity conclusive agreement (2022) addressing a tax contingency exceeding USD 500 million for tax years 2013–2016. The matter involved transfer pricing, presumptive determination of silver pricing, tax treaties, and transactions with foreign residents, and had significant subsequent regulatory impact.
USD $441M
Corporate restructuring
Corporate Restructuring for Foreign Pension Fund Investments
Designed and implemented a corporate restructuring involving the Mexican investments of a foreign pension and retirement fund. The reorganization was structured to safeguard the fund’s investments in Mexico, which were subject to a preferential Income Tax regime. The transaction value exceeded USD 441 million.
Some of the matters were led by members of the team during prior professional roles at other firms or institutions, where their role was central to the outcome.
View all mattersAccreditations & Affiliations
Recognition & Memberships
Independent rankings and professional memberships that reflect the firm’s standing in tax and legal practice.
Rankings & Directories
International rankings & directories
Independent publications that assess the firm’s legal and tax practice in Mexico and Latin America.
Memberships
Professional memberships & associations
Collegiate affiliations that reaffirm our commitment to technical excellence and professional ethics.
Perspectiva MR
Perspectiva MR
Legal Analysis & Insights
2027 Tax Reform: The Proposals Reshaping the Corporate Income Tax Base
Executive TakeawayThe 2027 tax reform debate requires reviewing today the tax base, materiality, and documentation of intragroup transactions.
Personal Data Regulation vs. the Best Camera-Equipped Glasses
Executive TakeawayThe boundary between wearable innovation and data protection requires an analysis of purpose, consent, and privacy by design.
Mexico’s Stablecoin Initiative: Regulatory Challenges for Finance and Fintech
Executive TakeawayThe stablecoin initiative introduces reserve, asset-segregation, and governance requirements that redefine issuers’ compliance architecture.
No publications match your search.
Contact
Let’s talk.
For new-matter inquiries, contact our team or write directly to the partners.
Address
Blvd. de los Virreyes 220Lomas de Chapultepec IV Secc.
Alcaldía Miguel Hidalgo
11000 · Mexico CityOpen in Google Maps (Opens in a new window)Open in Waze (Opens in a new window)
Write to us