Kreston BSG is a multidisciplinary firm that provides services in taxation, auditing, foreign trade, information technologies, and other areas. They have experienced consultants and comply with best international practices and legal regulations to help their clients achieve success. Their services are focused on optimizing clients' tax burden and fulfilling all obligations. Kreston BSG is a member of the global Kreston International network.

2. KRESTON BSG is a multidisciplinary firm, integrated by a team of
experienced consultants , whose capacity allows to achieve success
with its clients.
Complying within the legal terms and with the best international
practices, KRESTON BSG competence is focused to the most
efficient course of action of fiscal regulations, looking to fulfill the
client’s duties as well as optimize their fiscal burden.
KRESTON BSG has specialists in the interpretation of the Financial
Information Rules, national ones and international ones, this helps in
the creation of the financial audit, as well as governmental one, with
this tools, money laundry and such issues can be also reviewed.
KRESTON BSG is a member of KRESTON INTERNATIONAL, a
business consulting firm with its headquarters in United Kingdom,
and branches in the most important cities Worldwide.

3. “PEOPLE DO BUSINESS WITH PEOPLE THEY KNOW, LIKE AND TRUST
“

4. The work methodology of KRESTON BSG allows us to give support to our customers so they
may comply with their tax obligations and detect opportunities to minimize their tax load in the
strictest attachment to the legal framework.
Our main objective in the field of taxes is to maintain adequate control of each and every one
of the taxes to be paid, in order to avoid unnecessary expenditure of resources. This
approach implies constant communication with the general management of companies and
their financial areas, so that they have appropriate knowledge of any risk that could negatively
affect their finances.
The following are some of the services we offer:
Interpretation of tax dispositions with the inclusion of the previous study of the jurisdictional
organs; in order to an assertive application of the tax legislation.
Implementation of fiscal strategies.
Restructuring of companies.
Capital repatriation.
Tax consultancy in questions of fiscal legacy.
Criteria confirmation against tax authorities.
Professional approach and management of consulting with authorities.
Application and tracing of tax refund and tax offset with the best quality standards to
guarantee effectively positive results.
Assessment of the fiscal impact of specific transactions, as well as the adoption of legal
structures.
Tax outsourcing with our staff leaded to optimize tax burden through planning and projecting
results starting from a global view.
International personnel assignments (expats).
Tax planning and evaluation of risks in international tax operations.
One of the essential factors for decision taking in business is the critical analysis of the
legal-corporate and tax sphere in which they develop. This is the reason why an adequate
consultancy for the implementation of efficient business structures and models, and to
accomplish the timely compliance with tax and legal obligations of companies is key to the
success of any business. In this context the support for our customers i sour commitment and
responsibility.
Tax Assistance and International Taxes

5. Carlos Saucillo Osuna
csaucillo@krestonbsg.com.mx
Academic background:
B.A. in Public Accounting at the Universidad Popular Autónoma del Estado de Puebla.
(UPAEP). Master’s degree in Tax Law at the UPAEP. Senior Management program at the
Instituto de Estudios Superiores en Dirección de Empresas. Diploma in International Taxes at
ITAM-DUKE University.
Specialization:
Tax consultancy, fiscal consolidation, mergers, sale of shares, planning and development of
strategies, foreign businesses, and international operations.
Academic activities:
Professor of select topics in graduate programs at UPAEP.
Languages:
Spanish and English

6. The vast expansion when breaking down borders as well as economic globalization make
international consulting in questions of taxation indispensable, which redounds to certainty
and knowledge of the diverse instruments and agreements that govern the legal framework in
Mexico.
Our international area provides this support that Mexican and transnational companies need
to develop their business networks from and through our country.
Our services comprise the analysis and interpretation of national provisions concerning
operations carried out by foreigners in Mexico, as well as the various agreements signed with
other countries to avoid double taxation, including application of the model agreements of
OCDE and the UN and US models and their comments and explanatory notes.
Our experts constantly update their know-how by means of analysis of the doctrine in
international matters which is developing in other countries that are leaders in these
questions, of the precedents issued by international courts of law, as well as interaction with
other specialists from abroad by means of the Kreston network.
Among others, the following are services we offer in the area of international taxes:
International strategies of restructuring, mergers, acquisitions and disinvestments.
Interpretation and application of domestic legislation related to taxpayers living abroad.
Interpretation and application of the network of international agreements in the matter of
double taxation.
Professional contact with Mexican tax authorities in international matters.
A vast network of alliances with international experts.
Tax Assistance and International Taxes

7. Francisco Bracamonte Prieto
fbracamonte@krestonbsg.com.mx
Academic background:
B.A. in Public Accounting, M.B.A. and M.A. in Tax Law.
Certified in 2003 by means of an exam by the Mexican Accounting Institute, received a
mention for obtaining the highest point score in the nation.
High Company Management Program at the Institute of Superior Studies in Business
Management.
Various graduate diplomas and seminars related to tax law.
Specialization:
Has been advisor to businesses of the most varied branches in tax matters, in particular in the
definition of the fiscal impact of distinct types of contracts and complex operations, corporate
restructuring, fiscal effects in personal asset planning, treatment of foreign investments of
residents in Mexico, taxation of residents abroad for operations of national sources of wealth,
indirect taxes, fiscal stimulation and acts of fiscal control, among others.
Academic activities:
Professor of fiscal matters at the Universidad Popular Autónoma del Estado de Puebla, the
Universidad Marista in Mérida and the Universidad de las Américas Puebla, A.C.
Languages:
Spanish and English

8. Audit of financial statements facilitates the transparency and certainty of financial information
issued by a company. Our auditing services, with an approach based on risks, generate an
objective and independent opinion on established internal control practices, business risks
and generally applied accounting practices.
Our approach to development of audits is centered in the areas of major risks for your
company. We work hand in hand with our customers to identify these risks and work out a
detailed revision of your financial operations. In order to accomplish that, we put emphasis on:
The understanding of the organization and the respective industry.
Frequent communication with the customer’s management.
Use of technological tools applied to the audit.
Thanks to the method developed by the global Kreston network, we ensure that our work is
carried out following international audit standards, thus guaranteeing an efficient result that
provides transparency and certainty to the financial operations of our customers.
Among others, we offer the following audit services:
Audits of financial statements.
Audits for tax effects (“tax reports”).
Opinions on internal control.
“Outsourcing” in internal audits.
Special revisions, such as:
Reports on previously agreed-on procedures.
Reviews by procedures of standards to witness.
International standards, USGAAP.
Revisions of regulatory character.
Accounting and tax diagnostics.
Accounting supervision.
Guidance in the preparation of tax appendices.
Account filtering.
Consulting in accounting aspects.
Audit

9. Academic background:
B.A. in Public Accounting at the Universidad Popular Autónoma del Estado de Puebla. M.B.A.
with specialization in International Administration at the Universidad de las Américas Puebla,
A.C. Program of Senior Business Management at the Instituto de Estudios Superiores en
Dirección de Empresas. Public accountant, certified by exam by the Instituto Mexicano de
Contadores Públicos. Diploma in International Financial Reporting Standards (IFRS) by ITAM
and certified in IFRS by the Association of Chartered Certified Accountants.
Specialization:
Internal audits and audits of financial statements for national and international effects,
Mexican financial reporting standards, international financial reporting standards, conversion
of financial statements (Fas 52), valuation of permanent investments in shares and
consolidation of financial statements, accounting appraisals, business consultancy.
Academic activities:
Professor at UPAEP
Languages:
Spanish, English and French
Juan Espinosa Vargas
jespinosa@krestonbsg.com.mx

10. The purpose of the rules on transfer pricing is to ensure that operations among related parties
are being carried out at market value. Thus the analysis and studies of transfer pricing
prepared by our specialists provide our customers and the tax authorities with a trustworthy
tool to determine the amounts or scope in which they must carry out inter-company
operations.
Our object is not only to guide our customers with respect to the proper documentation that
integrates the studies of transfer pricing as well as their issue itself, but also to advise them
regarding the potential options of interpretation of the applicable legal provisions and
regarding the development of national and international strategies which, based upon real
facts and history, optimize the lesser payment of taxes of our customers according to the
proper and strict application of the respective legal framework.
Among others, the services we offer in the area of transfer pricing are the following:
Preparation of studies of transfer prices and their support documentation according to the
OCDE guidelines and applicable federal laws, for operations with foreign and domestic related
parties.
Adaptation of studies prepared abroad to the requirements of domestic legislation.
Preparation of the informative declaration of operations with related parties abroad.
Consulting in the completion of the annual declaration in the headings of transfer pricing and
the transfer pricing questionnaires included in SIPRED.
Valuation of intangibles (brands) and other goods (shares, assets).
Procedures of Advance Price Agreements (APA).
Consulting in the preparation of contracts between related parties.
Technical defense of transfer pricing studies prepared by our area of specialists, reply to the
requirements issued by authorities, and in general attention to any information or
documentation request issued by SAT (Tax Administration Service).
Consulting, procedure and follow-up of tax controversies as well as legal support and defense
in audits and reviews by authorities; implementation of domestic and international fiscal
strategies.
Financial analysis and diagnosis that allows us to carry out actions to optimize the economic
and financial health of your business.
At this point in time, the obligation to determine transfer pricing in operations with related
parties is of great relevance, not only in terms of tax collection, but also for decision taking in
the businesses of our customers. At Kreston, we have ample experience to help you in all
aspects related to the field of transfer pricing.
Transfer Pricing

11. Jorge Octavio Oropeza Tena
joropeza@krestonbsg.com.mx
Academic background:
B.A. in Economics at the Universidad Autónoma de México (UNAM)
Specialization:
Production economics and transfer prices.
Academic activities:
Professor of Macroeconomics I, in the study course of Economics and Finance at the
Universidad Iberoamericana de Puebla. Lecturer in different states of Mexico for organisms
such as CANACINTRA, IMEF, Colegio de Contadores, IMPC, Colegio de Economistas, and
at universities such as UDLA, Iberoamericana de Puebla, Anahuac de Puebla, between
others.
Publications:
“A New Tax Obligation: Transfer Pricing”, published in the magazine “Dinero Hoy”;
“Talk to Your Accountant: Transfer Pricing for National Operations”, published in the magazine
“Alto Nivel”;
“Transfer Pricing in National Operations”, published in “El Boletín del Inversionista
Mexicano”; and “Transfer Prices, the fashionable tax obligation”, published in the magazine
“Cover”.
Languages:
Spanish and English
He is partner in the area of Transfer Pricing at Kreston BSG, specialized firm in National and
International Taxation, with a specialization in Transfer Pricing and Sector and Economic
Study.

12. The current environment promotes increasingly high specialization in foreign trade activities,
becoming a very functional area for the Companies´ Operations.
In this matter we support the areas of traffic and foreign trade of our clients, that with current
functions, becomes essential to comply with higher efficiency and in the least possible time
with all the requirements and results that the dynamics of the areas of logistics and finances
demand and control.
The approach of this service is focused in the understanding of the entire administrative
process and the information that involves the foreign trade area, allowing us to assist our
clients in their continuous improvement objectives in the proper processes of the area, with a
very high preventive degree.
Among others, the services we offer in the field of foreign trade are the following:
Import and export rules
Inventory control updating projects.
Analysis and use of government programs for foreign trade and their implementation
Optimization of the processes in Annex 24.
Revision, planning and determination of taxes for foreign trade derived from the free-trade
agreements signed by Mexico
Foreign Trade audits in order to correct activities or procedures and improve the
administration in the area.
Review, implementation and coordination of the virtual operations processes and the activities
arising from them.
Development and configuration of the areas of Foreign Trade.
Free Trade Agreements: Goods analysis and regulation of origin.
Reports and certification of origin with Costs, Engineering, Traffic and Foreign Trade
information, according to the Free Trade Agreements that apply.
Automotive Industry Foreign Trade Procedures.
Training of our clients´ personnel in all level.
Support in the procedures on the side of the authority and their verification faculties, as well as
litigation issues regarding Foreign Trade in conjunction with our legal area.
The teamwork in Kreston BSG consists of professional advisors in the Foreign Trade area
that, with practical sense, comply and exceed our clients´ expectations, always acting with
strict adherence to legal and regulatory framework applicable to the matter.
Foreing Trade

13. Guillermo Saldívar Martín del Campo
gsaldivar@krestonbsg.com.mx
Academic background:
B.A. in Administration and Finance at the Universidad Panamericana (Mexico City). Expert in
Foreign Trade issues such as Control and Administration of the IMMEX Program, Free Trade
Agreements, Administrative Process of the Internal Areas of Traffic and Foreign Trade, Audit
and Legal Defense, between others.
Others:
Participation in the Strategic Marketing Program for Directors of the IESDE Business School
and Certified in Foreign Trade in the Universidad Nacional Autonoma de Mexico (UNAM).
Partner in the Area of Foreign Trade for Kreston BSG, specialized firm in issues regarding
National and International Taxation and member of Kreston International, Ltd.
Active Member as well of the Mexican Institute of Foreign Trade Executives (IMECE) and acts
as Academic Counselor in the Degree in International Trade in the Universidad Popular
Autonoma del Estado de Puebla (UPAEP).
Exhibitor at various business and academic courses.
Languages:
Spanish and English

14. In a competitive world, the business response speed is of vital importance, due to that we
have a specialized unit regarding Information Technologies in which our greatest strength is
in the business management solutions with a total business approach and searching into our
clients´ empathy, because we know they are looking for “more for less”.
Although in our country barely the 0.1% of the companies have an ERP, throughout the last
years it has been noticed an increasing tendency in the business environment through
development and spread of the ERP systems, since these provide a big amount of benefits to
big, small and medium enterprises, such as:
Higher efficiency.
Higher control.
Higher operational capacity.
Profitability
Decision Making
Security
Standardization
We are a multidisciplinary firm integrated by a team of certified consultants with over 20 years
of experience that offer:
Enterprise Applications (Business Management solutions-ERP).
On Premise solutions
Cloud solutions
Design and implementation of Technology solutions.
Strategy, design and implementation of Business intelligence solutions.
Software evaluation and selection.
TI Optimization areas.
TI Strategic Planning.
Project Management Software (PMO) – Quality assurance (PQA).
Support and Maintenance in Management Solutions (AMS).
Information Technologies

15. Academic background:
Graduated from Administrative Computer Systems Degree (LSCA) in “Universidad del Valle
de México”. His experience includes Best Business Practices (APICS) and has different
postgraduate studies in Finances, Marketing, Management Skills and Project Administration
(PM).
Regarding TI, he has certifications in Expedited Implementation Methodologies and in the last
years he has specialized in Cloud Solutions.
He has over 20 years of experience in TI and more than 15 years in Business Management
Solutions (ERP).
Up to date he is partner in the area of Information Technologies (TI) in Kreston BSG.
José Eloy Obregón Ruíz
eobregon@krestonbsg.com.mx

18. Blvd. Atlixcayotl No. 5320-20 Reserva Territorial Atlixcayotl
San Andrés Cholula,Puebla, México. 72810
T. 52 (222) 893.76.10
www.krestonbsg.com.mx