Emilio Ángeles

Emilio is a Public Accountant, Economist, and Attorney with over 30 years of experience in the field of valuations and transfer pricing. He has worked at various accounting, tax, and law firms, including one of the Big Four, and is one of Skatt’s co-founding partners.

He has served as a Partner for 20 years. Earlier in his career, Emilio played a key role at Mexico’s Ministry of Finance and Public Credit (SHCP) from 1993 to 1997, where he contributed to the drafting and implementation of several transfer pricing regulations in the Income Tax Law, the Tax Miscellaneous Resolution, and the Federal Tax Code. During that period, he served for four years as Head of the Transfer Pricing Rulings and Audits Department.

• Advise to a big chain of supermarkets and determine the fair value of the identified intangibles such as business know-how and supplier list.
• Calculate and corroborate the market value of the shares of the issuing companies of a big international automation company.
• Value identifiable intangible assets for a big distributor of a soda brand, such as distribution channels.

• Valuation of equity
• Valuation of intangible assets
• Impairment valuations
• Machinery and equipment valuations
• Goodwill valuations
• Purchase Price Allocation (PPA)
• Lease accounting calculations (NIF D-5)
• Transfer pricing compliance
• Transfer pricing consulting 

• Maquiladora
• Manufacturing
• Hospitality
• Pharmaceutical
• Government
• Real estate
• Telecommunications
• Agribusiness
• Health consumer products
• Specialized services

• American Chambers

Emilio has been a Certified Public Accountant of the Banking and Commercial School since 1992 and holds a degree in Law from the UVM since 2012, with a Master’s degree completed in 1993 in Economic and Financial Engineering by La Salle University.