Aldo Cain Mendoza Rodriguez

Associate

Aldo Cain Mendoza Rodriguez

Associate

Aldo Mendoza is a tax and general business lawyer with extensive experience in tax litigation, administrative litigation, and tax consultancy for a wide range of industry sectors. Aldo has handled administrative law actions, nullity actions, amparo actions, and appeals of reconsideration, review, revocation, and rehearing. His appeals practice tends to focus on tax litigation and administrative litigation, including trademarks, government procurement, foreign trade, and customs.

Aldo has a history of obtaining important provisional remedies, suspensions, and security measures in a variety of settings and legal proceedings. He has also participated in several different challenges of local and federal laws through constitutional remedy (juicio de amparo), in which the Mexican courts have agreed that the statutes were unconstitutional.

He represents clients in municipal, local and federal procedures, and has represented them before the Supreme Court of Justice, federal trial courts, federal tax and administrative law courts, and local administrative law courts.

Representative Experience

  • Bupa Insurance Co.
  • ClubCorp Inc.
  • Comdisco de México S.A. de C.V.
  • Dalkia Energía y Servicios S.A. de C.V.
  • Dril-Quip Inc.
  • Ediciones Castillo S.A. de C.V.
  • Enlace INT S.A. de C.V.
  • Grupo Axo
  • HDI Gerling de México S.A. de C.V.
  • Herbalife Ltd.
  • Hule y Silicón S.A. de C.V.
  • Leeco Steel LLC
  • Sanofi Aventis de México S.A. de C.V.
  • Tesco Corp.
  • U-Storage de México S.A. de C.V.
  • World Acceptance Corp.
  • EF Johnson Technologies Inc.
  • KCA Deutag Drilling Ltd.
  • TTI Inc.
  • IDEXX Laboratories Inc.
  • Brightstar de Mexico, S.A. de C.V.
  • Ford Motor Credit de Mexico, S.A. de C.V., Sofom
  • Alex Musical, S.A. de C.V.
  • GTECH Corp.

Awards and Recognition

  • Recognized, Ones to Watch in Mexico, Best Lawyers (2025)
  • The Legal 500 Latin America – Tax (2017)
  • Honorific Mention, Universidad Panamericana (2012)
  • Academic Excellence, Universidad Iberoamericana (2009)

Community Involvement

  • Assistant Professor of Tax Law, Universidad Iberoamericana

Languages

  • Spanish
  • English
15 July 2024 Foley Viewpoints

Tax benefits for contributors to key operations in certain zones located in Yucatán, Mexico

In order to promote investment, encourage economic growth, and the creation of formal jobs in the peninsular region of the Yucatan (where the Mayan Train will pass through) the Mexican Ministry of Treasury (SHCP by its acronym in Spanish) issued a Decree on June 28, 2024 that grants tax incentives and administrative facilities to taxpayers that invest and develop certain productive economic activities within the "Progreso I" and "Merida I" Industrial Parks located in the municipalities of Progreso and Merida in the State of Yucatan, Mexico (the Decree).
13 June 2024 Foley Viewpoints

Extemporaneously Cancelled Invoices Can Be Given Tax Effect

Through an amendment made to article 29-A of the Mexican Federal Tax Code, since 2022 the period during which taxpayers in Mexico could validly cancel invoices was limited, drastically restricting the tax effects of such cancellations.
26 April 2024 Foley Viewpoints

Increased Tariffs on Imports of Selected Products

As an additional measure to those taken last year, the Federal Government again modified the Law of General Import and Export Taxes (Ley de los Impuestos Generales de Importación y Exportación) in order to provide fair conditions to national industry and prevent bad practices in international trade, promoting the development of national industry and supporting the domestic market to balance the situation faced with the global market that has taken place as a consequence of the nearshoring phenomenon.
08 March 2024 Foley Viewpoints

New Alternative Dispute Resolution Mechanisms in Tax and Administrative Matters

The new General Law of Alternative Dispute Resolution Mechanisms recently became effective, which will allow companies and individuals to negotiate with tax and administrative authorities through alternative dispute resolution to resolve disputes that arise between them, before, during, and even after the processing of any lawsuit before the Federal Court of Administrative Justice.
20 December 2023 Deals and Wins

Foley Team Secures Favorable Resolution in Wheeling Charges Constitutional Trial in Mexico

Foley & Lardner México S.C. represented its client, an international renewable power generation company, before the Mexican Federal Courts against an administrative order to increase wheeling charges for renewable and efficient cogeneration legacy energy projects in Mexico.
18 October 2023 Foley Viewpoints

Mexican Government Promotes Nearshoring Through Tax Benefits