Armando Elsharkawy


Armando, partner at Mijares, Angoitia, Cortés y Fuentes, has more than ten years of experience in tax consultancy and fiscal planning related to day to day transactions for national and multinational enterprises, particularly for real estate and infrastructure projects, M&A, financing projects, specific investment projects, corporate and tax restructurings, securitizations and consultancy related to the application of double taxation treaties, permanent establishments and anti-abuse regulations, obtaining private rulings on transactions that require specific authorization by the Mexican tax authorities, tax refunds, tax rulings, among others.

His knowledge of Mexican and non-Mexican investor needs has allowed him to offer adequate tax solutions in Mexico to different type of clients.

Professional experience

  • Partner, Mijares, Angoitia, Cortés y Fuentes, S.C., since 2023.
  • Senior associate, Mijares, Angoitia, Cortés y Fuentes, S.C., 2021 – 2023.
  • Associate, Mijares, Angoitia, Cortés y Fuentes, S.C., 2011 – 2021.
  • Law clerk, Mijares, Angoitia, Cortés y Fuentes, S.C., 2009 – 2011.
  • Law clerk, Chévez, Ruíz, Zamarripa y Cía, 2008.


  • Executive Degree in International Taxation, ITC Leiden Latin America, Panama, 2016.
  • Studies in International Taxation, Universidad Panamericana, 2016.
  • Public Accounting and Financing Strategy Degree, Instituto Tecnológico Autónomo de México, 2010.


  • Spanish
  • English