David Santoyo



Graduated from Universidad de las Américas-Puebla en 1999, with honors and received a Masters of Laws (International Taxation) by the Harvard University Law School, June 2002.

Candidate of Masters of Tax Law by the New York University School Of Law in New York, NY, 2004.


Practiced with Baker & McKenzie from 2002 through 2008 as a senior associate, became after the General Tax Manager for Arcelormittal México, Lázaro Cárdenas, Michoacán, 2008. In 2008 started its own Consulting Firm to provide tax advice to national and international clients. Founding partner of Béndiksen, Enríquez, Salazar, Santoyo & Yanar.

Practice areas

Tax planning, permanent establishment issues, trans-border transactions, mergers and acquisitions, transfer pricing issues, taxation of non-resident entities and individuals, corporate taxes, flat business tax, value added tax and fringe benefit taxation.
Mr. Santoyo speaks widely on domestic and international tax topics. He has been author of different articles on diverse tax topics and political issues.


Property Taxes in Mexico, to be published by theWorld Bank.
Regular Contributor of Mexican Tax Notes.
Recognized within the best 100 Tax Lawyers in Mexico (2006, 2007, 2008 y 2009).

Professional Affiliations

  • Mr. Santoyo is member of the International Tax Association.


  • Spanish and English (fluent), French (Basic)