Ulises Ruíz, Instituto Tecnológico Autónomo de Mexico (ITAM) Law School in Mexico (1992), Universidad Panamericana (Taxation, 1994; Constitutional Litigation, 1996), New York University (LLM in Tax, 2000); member of the International Fiscal Association; registered litigator before Mexican Federal courts and before the Mexican Court of Fiscal and Administrative Justice; worked in the International Division of the Mexican Ministry of Finance (1992 -1996); worked with PricewaterhouseCooper’s international tax practice in New York (1997 - 2004); Senior Manager with the Latin American Business Center of Ernst & Young LLP in New York, NY.