Is a multidisciplinary firm, composed by a well experienced consulting team, whose capacity allows to contribute to the success of its clients.

Kreston means “trust" in ancient greek.

Within bound of legality and according to the best international practice,, KRESTON BSG´s competition is focused to the proper aplication of the tax rules, in order to have our clients comply with their obligations and optimize their tax liability. Has specialists in the interpretation of: •National and International Finance reporting standards •In preparing financial and government audit •Prevention concerning money laundering.

KRESTON BSG is an integral part of KRESTON INTERNATIONAL, Business Consulting Firm, based in the United Kingdom and with offices in the main cities in Mexico and the World.

Services

Tax Advice

KRESTON BSG´s methodology allows us to support our clients in order for them to comply with their Tax obligations, identifying oportunities, to minimize their tax liability in strict adherence to the legal framework.

Our main objective in the Taxes Area, is to keep a proper control of each of the payable contributions, in order to avoid unnecessary resources expenditures. This approach involves a constant comunication with the Company´s Management and it´s Financial Department, so they can have the proper knowledge over any risk that may adversely affect your finances.

Other services

• Interpretation of tax legislation based on the best techniques and with the previous study of the judicial

bodies; for a proper application of the Tax legislation.

• Implementing tax strategies.

• Restucturing firms.

• Capital repatriation.

• Tax advice in taxation equity.

• Criteria confirmation against tax authorities.

• Management procedures against tax authorities.

• Application and follow up to returns and allowances (with the best quality standards to achieve them in

time).

• Evaluation of the fiscal impact of specific transactions, as well as the adoption of legal structures.

• Monthly and Annual Reviews of the Tax Calculations.

• Outsourcing tax calculations with our Personnel (in some cases full time at our Clients´ Companies).

• International staff assignments (expats).

• International Taxation.

One of the main factors in business decision taking is the critical analysis of the legal-corporative and tax level that among these are developed, therefore that a proper advise for the implementation of structures and efficient business models, as well as, to comply the timely performance of the Tax and legal obligations of the Companies, is the key to success in any Company. “The support of our clients proves our commitment and responsibility”

International Taxes

Business expansion to break boundaries and globalization of the economy make an international advisory esential in tax matters which results in certainty and knowledge of the several instruments and agreements that govern the Mexican legal framework. Our international area represents that support that Mexican and Transnational companies need in order to develop their Business Network through and from our country.

Our services involve the analysis and interpretation of the national regulations regarding the operations done by foreigners in Mexico, as well as several treaties with other countries to avoid double taxing, including the aplication of the model agreements of the OCDE and ONU and USA models, as well as their comments and explanatory notes.

Our experts constantly update their knowledge through the analysis of the doctrine in international affairs that is developed in other leading countries in the field, of the precedents that emit international and foreign courts, as well as the interaction with several outside specialists through Kreston´s network.

Other services

• International strategies of restructure, fusions, acquisitions and

diverstments.

• Interpretation and aplication of the domestic legislation related to

contributors residing abroad.

• Interpretation and aplication of the network of international

agreements in regards to double taxing.

• Professional contact with the Mexican Tax authorities in international

affairs.

• Extensive network of alliances with international specialists.

Tax Litigation

The complexity and constant change to the tax legislation, as well as the increase in control actions, have made more frequent the need to submit the acts of the tax authorites to judicial control. Our objective in this area consists in enforcing on behalf of the taxpayers the best strategy disputes, so that the standards, decisions or actions of a fiscal nature that invade their legal rights can be solved optimally.

Other services

• Filing of administrative appeals against decisions of prosecutors or administrative

authorities.

• Filing and processing federal administrative action in order to counter acts or

decisions of federal, fiscal or administrative authorities, as well as against decrees and

general agreements that can infringe the legal rights of the governed.

• Filing amparo actions to determine the constitutionality of tax provisions (amparo

against laws)

• Advise on informal procedures.

• Advise during the development of home visits or desk reviews.

• Advise during the development of administrative enforcement proceedings.

• Tax consultancy

• Legal complementary support in Taxes, Social Security, Transfer pricing, Foreing Trade

and Auditing Areas.

Transfer Pricing

The purpose of the rules of Transfer Pricing is to assure that the operations between the related parties are done at market. In that way, the analysis and Transfer Pricing studies done by our specialists provide our clients and the tax authorities of a reliable tool in order to determine the amounts and ranges in which internal operations have to be done.

Our objective is not just guide our clients over the correct documentation that involves the Transfer pricing studies, and it´s own issuance, but also to advise them in regards to the possible options of interpretation of the applicable laws and of the generation of national and international strategies that, based on real facts and backgrounds, optimized the underpayment of taxes for our clients under proper and strict application of the relevant legal framework.

Other services

• Preparation of Transfer Pricing studies and its proper support documentation according to the OCDE guidelines and

the applicable federal laws, for the operations with national and foreign parties.

• Fit the particular requirements of national legislation of studies conducted abroad.

• Development of Disclosure Statement of transactions with relatedparties abroad.

• Advise in the filling out of the Annual Tax Return in the areas of Transfer Princing and Transfer Pricing surveys

included in the SIPRED.

• Valuation of intangible assets (brands) and other assets (shares, assets)

• Processing of Advanced Pricing Agreements (APA)

• Advise in the preparation of contracts between the related parties

• Technical defense of the Transfer Pricing studies prepared by our specialized area, response to requirements given

by the authority and, in general, attention to any request for information or documentation done by SAT.

• Advise, processing and monitoring of tax disputes, as well as the support and legal defense in audits and reviews

on the side of the authority, implementation of national and international fiscal strategies.

• Analysis and finantial diagnosis that will allow us to perfom actions to optimize the financial and economic health

of the Company.

Nowadays, the obligation to determine the Transfer Pricing in operations with related parties, is of big relevance, not only in fiscal therms, but also in the decision taking in our clients´ business´.

In Kreston we have extensive experience to support our clients in all related aspects with the Transfer Pricing Area.

Foreign Trade

The current environment is increasingly promoting the high specialization in Foreign Trade activities, becoming a very functional area in Business Operations.

Our objective is to support the Traffic and Foreign Trade areas of our clients which, due to their nowadays functions, becomes essential to comply with eficiency and the least possible time, with the requirements and results that the dinamic logistic and financial areas demand and control.

Our approach is based on the understanding of the entire administrative and information process that covers the Foreign Trade area, which allows us to colaborate with our clients not only in continuous improvement objectives of the area, but also with a preventive very high level.

Other services

• Planning import and export arrangements.

• Inventory control update projects.

• Analysis and achievement of the Foreign Trade government programs and its implementation.

• Process optimization in Annex 24

• Review, planning and determination of taxes to Foreign Trade due to the Free Trade Agreements signed by

México.

• Foreign Trade Audits in order to correct activities or proceedings and to improve the Area administration.

• Review, implementation and coordination of the virtual operating processes and the activities derived from them.

• Development and configuration of the Foreign Trade Areas.

• Free Trade Agreements: Products analysis and regulation of origin.

• Reports and certification of origin with Costs, Engineering, Traphic and Foreign Trade information, according to the

applicable Free Trade Agreements.

• Foreign Trade proceedings for the Authomotive industry.

• Clients´ Personnel Training in all levels.

• Support in procedures by the authorities in their power of verification, as well as the litigation on foreign trade in

conjunction with our legal department.

Our work team consists of professional advisors in the Foreign Trade Area which, through a practical sense, fullfill and exceed our clients´ expectations, always within the strict adherence to the legal and regulatory framework that apply in that matter.

Social Security

One of the areas in which Companies are at greater risk of error due to the large volume of transactions that have to be done, is the Social Security. The obligations in this area represent for many companies, one of its main expenditures; therefore, our objective is to assist in fullfilling them in a timely manner according to law, without leaving on the side the benefits given by the laws and applicable regulations.

We add value by actively participating in the daily operations of our clients, allowing from the beginning to find errors and apply accordingly the corresponding legal framework, avoiding, in consequence, penalties from the authority, rework, duplication of work and overpayments. Among the services we offer in the Social Security Area, we can find: •Issuance of legal and accounting opinions over the interpretation and application of the Social Security regulations. •Advise regarding the administration of the Work Risk insurance. •Diagnosis in regards to Social Security with the purpose of optimizing the Company resources. •Opinion on Social Security contributions and housing. •Opinion for payroll taxes purposes

Audit

The Financial Statements Audit promotes the transparency and assurance of the financial information issued by a Company. Our audit services, with risk-based approach, generate an objective and independent opinion over the internal control practices established, the business risks and accounting practices applied.

Our approach to the audit development focuses on the areas of greatest risk to your business. We work hand in hand with our clients in order to identify those risks and develop a detailed review of its financial operations. In order to comply this, we do emphasize in: •Understanding the organization and its industry. •Frequent comunication with the Client´s management. •The use of technological tools appied to the audit.

Other services

• Financial Statements Audit • Audit for Tax purposes (“tax report”) • Opinions over internal control • “Outsourcing” in Internal Audit Special reviews such as:

• Reports over procedures previously agreed. • Reports over assurance standard procedures • International standards, USGAAP, etc. • Reviews of regulatory nature • Accounting and tax diagnosis • Accounting supervision • Guide in the development of fiscal attachments • Accounts clearance • Consulting in accounting issues.

Thanks to the methodology developed by Kreston´s Global Network, we assure that our work will be done according to the audit international standards, ensuring an efficient outcome that will provide transparency and certainty in the financial operations of our clients.

Economic and Sectorial Studies

The tendency of the Mexican Government and all governments in general is the one to act with a lot more of efficiency in the application of resources originated from federal budgets with a higher adherence to the international conditions involved in globalization. The objective of our service in Economic and Sectorial Studies is to provide our clients the necessary information and the analysis and interpretation of the results that may add value to their organization, either in Public or Private Sector and in addition would let the organization take the convenient decisions that your company or institution require in a reliable way.

Among the services we offer in the area of Economic and Sectorial Studies we can find: •Macroeconomic and financial analysis of the different areas of the Public and Private Sector. •Analysis of the main variables of Industrial Sectors involved in each project •Statistical analysis of macroeconomic indicators •Analysis of influential variables within each economic sector subject to study •Trending analysis for diagnostic procedures in decision making •Comparative analysis with other sectors of the national and international economy (“benchmarking”) This new service entity, will allow you to take the correct decision in regards to expenses policies, project development in several areas, the capacity of viability analysis and the prioritization of projects, budget planning, debt management, a better knowledge of the economic variables in the corresponding sector and its tendencies, besides establishing comparison with other sectors or with other economies.

Government Auditing

We have experience in government auditing to public sector entities (city council, state entitites, autonomous organizations or SOAPAS). Currently we have the Supreme Audit Authority Registry of the State of Puebla. In order to perform the work in comprehensive auditing we have trained personnel and the colaboration of Lawyers and Engineers to conduct statutory and construction audit.

Among the services we offer in the Government Audit we can find: •Financial Audit •Audit of Legality •Performance Audit •Construction Audit

The work is done according to the guidelines issued by the different federal or state oversight organs.

Administrative Litigation

The relationships of our clients with the government sector are essential for the good development of their business, so our administrative litigation area creats strategies to defend their interests against a dispute with the authorities of any level, beyond fiscal scope. Our team of specialists represents our clients all around the country, in disputes with the authorities of the three government levels: municipal, state and federal. The defense against authority acts that our Administrative Litigation area offers are: •Acts issued by federal authorities, such as the CFC (economic competition), CFE, COFETEL, PEMEX, CONDUSEF, SAGARPA, SCT, SENER, SEMARNAT y CONAGUA, between others. •Acts issued by local authorities, among others, regarding advertising, turism, household, commercial and industrial establishments, water, public construction and environment.

Our extensive experience in administrative litigation gives confidence to our clients in order to make their rights valid against authority acts beyond legal scope, either through challenging acts in local courts, such as the Tax Court (TFJFA) or through amparo proceedings in the Courts of the Judicial Power of the Federation. The knowledge and experience developed by our professionals regarding administrative protection implies a powerful business development tool for our clients.

Information Technologies

In a competitive world, the business response speed is very important, hereby we have an specialized unit in Information Technologies; having our major stronghold in business management solutions with a total business approach; being empathetic with your clients where they seek more with less.

Regardless that in our country only the 0.1% of the companies have a ERP over the last years an increasing tendency is seen in the business environment towards development and diffusion of the ERP systems, due to the fact that these provide a big amount of benefits to big, medium and small companies:

•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 more than 20 years of experience, whose capacity allows them to contribute to the success of their clients.

Other services

• Enterprise Applications (Business Management Solutions– ERP) • Soluciones on premise • Soluciones Cloud

• Design and implementation of technology solutions • Strategy, design and implementation of business intelligence solutions. • Software selection and evaluation • Optimization of information technology areas • Strategic planning of information technology • Project schedules administration (PMO) – Quality assurance (PQA) • Business Management Solutions support and maintenance (AMS)

“A business relationship with Technology” Our promise

Offices

Partners

Socios Puebla

Francisco Bracamonte Taxes and Social Security

Eloy Obregón Information Technologies

Juan Espinosa Audit

Guillermo Saldívar Foreign Trade

Carlos Saucillo Taxes

Jorge Octavio Oropeza Transfer Pricing

México, Monterrey, Los Cabos & La Paz Partners

Rogelio García Zambrano Monterrey Alejandro Centeno Los Cabos Juan Carlos Esqueda La Paz Juan Fenech La Paz

Contact us: