Armando Lara Yaffar

Armando Lara Yaffar advises clients on Mexican international tax matters, including tax planning with respect to their structures, operations, and transactions. In particular, he has extensive experience advising on issues relating to international tax policy, tax treaties, the source of income rules, CFC rules and foreign tax credits.

Armando joined KPMG in 2019 following his tenures as a partner at the tax services firm of Chevez Ruiz Zamarripa and, prior to that, as general director of International Tax Policy and Treaties at Mexico's Ministry of Finance. He joined the Ministry of Finance in 1994 and served in different positions, serving several years as the tax treaties general director. His main functions were related with aspects of international tax policy, including the development and review of proposals for Mexico tax reform, the promulgation of regulations and administrative guidance regarding the Mexican taxation of cross-border income, the negotiation of tax treaties, and representing Mexico in international organizations such as the Organisation of Economic Co-operation and Development (OECD), the United Nations (UN), and the International Monetary Fund (IMF). He was chairman of the UN Tax Committee from 2009 to 2017; chairman of the OECD Working Party 10 on Exchange of Information and Tax Compliance from 2010 to 2016; and vice-chair of the OECD Committee on Fiscal Affairs from 2014 to 2015. He has been international tax consultant at the World Bank Group, UN, Inter American Center of Tax Administrations, and IMF.

Armando is a frequent speaker and writer on a variety of international tax topics. In addition to numerous articles, Armando is the author of an analysis of the Common Reporting Standard (CRS) 2015 and the update of the UN tax Model 2011.

Armando has an LLM degree from the Escuela Libre de Derecho and completed post-graduate studies in finance at the Universidad Iberomaericana and in taxation at the Universidad Pnamericana.