Enrique Hernandez-Pulido

Partner

Contact Me

Services & Specializations

Admissions

California;
Mexico (Nationwide)

Languages

Spanish

Address

525 B Street, Suite 2200, San Diego, CA 92101

Office Tel.

619.515.3240

Fax

619.744.5440

VCard

Overview

Enrique proporciona planificación tributaria internacional y asuntos internacionales relacionados, particularmente asuntos legales mexicanos y estadounidenses-mexicanos. Enrique representa a clientes en el desarrollo de transacciones comerciales, estructuras de inversión y financiamiento a nivel mundial, planificación de impuestos sobre la renta y sucesiones en todo el mundo. Forma parte del Comité de Dirección de Procopio, lidera su and co-leads its Beer, Wine and Spirits practice.

Enrique trabajó durante diez años en el gobierno mexicano en las áreas tributaria, financiera y administrativa, actuando como Subprocurador Fiscal de la Federación a cargo de la consulta y asuntos legislativos, Director General Jurídico (Director General Legal) de IPAB (Autoridad Federal de Seguro de Depósitos Bancarios de México) y Director Jurídico (Asesor Jurídico) de FIDELIQ. Antes de su carrera pública, Enrique fue abogado asociado del bufete de abogados Bryan, González Vargas y González Baz en la Ciudad de México. Antes de mudarse a San Diego, formó parte de la facultad del ITAM (Instituto Tecnológcio Autónomo de México) en la Ciudad de México impartiendo cursos avanzados en derecho tributario en su Facultad de Derecho.

Enrique es ex presidente de la Sección de Derecho Internacional y del Comité de Impuestos Internacionales de la Sección de Impuestos del Colegio de Abogados del Estado de California y de la Sección de Derecho Internacional del Colegio de Abogados de San Diego. Es miembro del Consejo de Práctica del LLM en Impuestos Internacionales de la Facultad de Derecho de la Universidad de Nueva York y del Consejo del Centro de Estudios México-Estados Unidos de la Universidad de California en San Diego.

Enrique ha publicado artículos sobre derecho y política tributaria y ha dirigido varias tesis profesionales relacionadas con la tributación. Es un orador frecuente en eventos fiscales internacionales a través de América Latina, México y los Estados Unidos, incluidos los organizados por la Asociación Fiscal Internacional (IFA), la Sociedad de Practicantes de Fideicomisos y Herencias (STEP), el Colegio de Abogados de México, el Colegio de Abogados de California ( ahora Asociación de Abogados de California), el Colegio de Abogados de Nueva York, el Instituto Mexicano de Contadores Públicos, la Asociación Interamericana de Contadores Públicos y muchas otras asociaciones de abogados y contadores públicos nacionales y regionales, entre otras. Es un prolífico escritor de artículos y ensayos sobre temas tributarios internacionales y ha sido objeto de varias entrevistas con los medios en México y Estados Unidos.

Representa a familias multinacionales (con enfoque en México) en el desarrollo de estructuras internacionales respecto a ingresos mundiales, sucesiones e impuestos sucesorios, para la preservación de la riqueza y la planificación fiscal internacional previa a la inmigración.
Estructura operaciones complejas que involucran la fusión, venta y liquidación de entidades privadas y gubernamentales tanto mexicanas como estadounidenses y sus activos corporativos ubicados dentro y fuera de los Estados Unidos.
Representa a empresas mexicanas manufactureras y de servicios con respecto a sus actividades, subsidiarias y operaciones en los Estados Unidos.
Diseña, estructura e implementa planes impositivos transfronterizos para clientes corporativos e individuales estadounidenses que invierten en México.
Representa a clientes en la estructuración de nuevas entidades comerciales tales como sociedades de responsabilidad limitada y corporaciones.
Representa a clientes en la estructuración de joint ventures internacionales y reorganizaciones internacionales.
Asesora a clientes estadounidenses en la obtención y coordinación de asesores jurídicos mexicanos competentes y especializados para diferentes tipos de proyectos, asuntos o litigios.
Ayuda a estructurar complejos planes de impuestos domésticos para clientes individuales extranjeros.
Asiste en la estructuración de planificaciones patrimoniales complejos para clientes personas físicas extranjeras con intereses económicos y beneficiarios estadounidenses.
Asiste en la representación de empresas manufactureras y de servicios mexicanas ante empresas estadounidenses.
Asiste en la representación de familias multinacionales (con enfoque en México) en el desarrollo de estructuras mundiales de preservación de riqueza, patrimonio y sucesiones y de preservación del patrimonio internacional.

Best Lawyers®, Tax Law, 2021-present
Mención Especial de Mérito por la Excelencia en Investigación y Redacción – Tesis de Maestría: “Alternatives for Taxing Financial Services through VAT in Mexico”
San Diego Super Lawyers® Rising Star – 2015 (Internacional)
“San Diego Super Lawyers”, Super Lawyers Magazine, San Diego 2015

LLM/ITP (International Taxation and Tax Policy), Harvard Law School, 1995
LLD, Universidad Iberoamericana, 1992
MBA, University of Texas at Austin McCombs School of Business
MBA, Instituto Tecnológico de Estudios Superiores de Monterrey (Tec de Monterrey)

Speaker. “Mexican Clients and Wealth Protection: Insights from Procopio,” Bridgeford Trust Company’s Delivering Direction and Control podcast series, Episode 42, July 29, 2024.
Panelist. “Mexico-United States International Tax Update,” Latin American Family Office Forum by Procopio, San Diego, CA, May 24, 2024.
Panelist. “U.S. Trusts in International Tax Planning” and “International Tax and Estate Planning for the HNW Mexican Family,” Nevada Bankers Association 3rd Annual Nevada Trust Conference, Las Vegas, NV, April 29 – May 1, 2024.
Co-author. “Nearshoring in Mexico: Some Basics for Chinese Companies,” March 15, 2024.
Panelist. “The Tax Reform that Mexico Needs,” Procopio International Tax Institute, San Diego, CA, May 26, 2023.
Panelist. “The Use of Artificial Intelligence in the Tax Practice,” Procopio International Tax Institute, San Diego, CA, May 25, 2023.
Panelist. “Cross-Border Trust Planning and Tax Compliance,” Nevada Trust Conference, April 26, 2023.
Presenter: “Mexico’s Presidential Election – New Strategies for New Times,” STEP Orange County 8th Annual Institute On Tax, Estate and the World Economy, Newport Beach, Ca, February 4, 2019.
Co-author. “Eleven Key Considerations for the Prudent Prospective Luxury Home Purchaser,” May 18, 2018.
Moderator. “The U.S. Tax Reform’s Impact on Estate and Inheritance Tax Planning for Multinational Families,” USD Procopio International Tax Institute, November 2, 2018.
Moderator. “Mexico Challenges Toward the U.S. Tax Reform. What Has Been Done and What Must be Done?” USD Procopio International Tax Institute, November 1, 2018.
Moderator. “Latin American Family Offices Boom and their International Tax Challenges,” USD Procopio International Tax Institute, San Diego, October 26, 2017.
Moderator. “Estate Planning for Latin American Families in a World Post Amnesty and CRS/FATCA,” USD Procopio International Tax Institute, San Diego, October 26, 2017.
Co-presenter. “An Open Dialogue on the Challenges of Global Practice,” Transitional Law Summit: International Law in the 21st Century, Los Angeles, Ca, November 4, 2016.
Moderator. “Offshore and Amnesty Programs – Update on CRS and FATCA Implementation in Latin America,” USD Procopio International Tax Institute, October 21, 2016.
Moderator. “New International Estate and Tax Planning Strategies for Latin American Families,” USD Procopio International Tax Institute, October 20, 2016.
Moderator. “BEPS Implementation in Mexico,” USD Procopio International Tax Institute, October 20, 2016.
Moderator. “State Aid: A Plague on All Their Houses” USD Procopio International Tax Institute, October 20, 2016.
Co-presenter. “Business Perspective and Analysis – The Five Year Vision,” USD Procopio International Business Summit, San Diego, CA, March 18, 2016.
Co-presenter. “Case Study – Challenges: Adapt, Adjust and the Pedal to the Metal,” USD Procopio International Business Summit, San Diego, CA, March 18, 2016.
Co-presenter. “How to Promote and Market Your Products/Services in the U.S.” USD Procopio International Business Summit, San Diego, CA, March 17, 2016.
Moderator. “PRODECON, Experiences and Challenges after 4 Years,” USD Procopio International Tax Institute, San Diego, CA, October 22, 2015.
Moderator. “Estate Planning for Latin America,” USD Procopio International Tax Institute, San Diego, CA, October 22, 2015.
Moderator. “Mexican 2016 Tax Reform and Oil & Gas Update,” USD Procopio International Tax Institute, San Diego, CA, October 23, 2015.
Co-presenter. “Practice Focus: US/Mexico Planning,” The Inaugural STEP USA Conference, San Diego, CA, June 4, 2015.
Panelist. “Prevencion del fraude medlante el Intercambio de Information entre las Administraciones Tribitarias,” International Fiscal Association (IFA), Santo Domingo, Dominican Republic, May 21, 2015.
Moderator. “International Tax Update: Mexico’s Tax Reform,” USD Procopio International Tax Institute, October 31, 2014.
“Cross Border Asset Protection in the 21st Century,” USD Procopio International Tax Institute, October 30, 2014.
Moderator. “International Tax Audits & International Tax Appeals,” USD Procopio International Tax Institute, October 30, 2014.
Moderator. “Cross Border Tax Planning and Corporate Structuring Considerations for US Companies Investing in Energy Projects in Mexico,” USD Procopio International Tax Institute, October 30, 2014.
Panelist. “Conclusions on Energy Reform: Opportunities for U.S. Businesses,” San Diego, CA, September 19, 2014.
Co-presenter. “Cross Border Tax Considerations for Financing Energy Projects in Mexico,” San Diego, CA, September 19, 2014.
Moderator. “Judicial Review of Tax Laws: What is the Correct Standard for It?,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Moderator. “Private Sector Commentary on Proposed Mexican Tax Reform,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Contributing author. “Mexico’s Proposed Tax Reform: International and Cross border Highlights,” October 2013.
Moderator. “International Tax Update: Mexico’s Tax Reform,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Speaker. “Important International Tax Issues for Cross-Border Business and Foreign Investors,” State Bar of California, International Law Section, San Diego, CA, May 31, 2013.
Author. “Now You See It, Now You Don’t! The Demise of the Mexican Residential Trust (Fideicomiso), International Tax Consequences & Planning Considerations.” April 29, 2013.
Author. “Preparing your Mexican Investments for the Jump into the 2013 Tax Cliff,” September 5, 2012.

California Lawyers Association, International Law and Immigration Section, Member of the Board of Representatives, 2021
Practice Council for the International Tax Program of the New York University (NYU) School of Law, Member
Grupo Editorial Expansion, S.A.P.I. de C.V., Board of Directors
American Bar Association
Barra Mexicana de Abogados (Mexican Bar)
Harvard Law School Alumni Association, Mexico
San Diego County Bar Association
The California State Bar
- Chair, International Law Section
- Taxation Section International Committee Past Chair
- International Section Treasurer and Executive Commission
Center for U.S.-Mexican Studies (USMEX) at the School of Global Policy and Strategy at the University of California San Diego, Advisory Board Member

“Fake Invoices Cost Mexico $2.5 Billion in 2017, Tax Chief Says,” Tax Notes, June 25, 2020.
Demetriou-Jones, Emilio. “Mexico’s proposed tax evasion measures may be too ambitious, hear delegates,” Latin Lawyer, December 3, 2019.
Fry, Wendy. “Mexico welcomes Americans as largest immigrant group,” San Diego Union Tribune, June 17, 2019.
“Procopio elects new management committee member,” San Diego Daily Transcript, March 25, 2019.
“Sullivan Vineyards & Winery Find New Home at VITE with Procopio’s Counsel,” San Diego Daily Transcript, January 23, 2018.
“Plan fiscal de EU afecta a economía: Banxico y SHCP,” El Universal, December 20, 2017.
“Impuesto estatal en EU limita el recorte,” El Financiero, December 18, 2017.
“Estos son los 9 principales cambios de la reforma fiscal de EU,” El Financiero, December 18, 2017.
Wong, Brenda G. “What Are the Property Tax Considerations for a U.S. Citizen Investing in a Mexican Timeshare?” Mansion Global, March 9, 2017.
“USD School of Business and Procopio Announce 2nd Annual International Business Summit,” Procopio, March 3, 2017.
Hoke, William. “Mexican Finance Minister, Tax Commissioner Resign After Presidents Met With Trump,” Tax Analysts, September 2016.
Alberto Aguilar, Don Dinero. “Mexican Banks will support the U.S. with the Implementation of FATCA,” January 2014.

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Representative Matters

Representa a familias multinacionales (con enfoque en México) en el desarrollo de estructuras internacionales respecto a ingresos mundiales, sucesiones e impuestos sucesorios, para la preservación de la riqueza y la planificación fiscal internacional previa a la inmigración.
Estructura operaciones complejas que involucran la fusión, venta y liquidación de entidades privadas y gubernamentales tanto mexicanas como estadounidenses y sus activos corporativos ubicados dentro y fuera de los Estados Unidos.
Representa a empresas mexicanas manufactureras y de servicios con respecto a sus actividades, subsidiarias y operaciones en los Estados Unidos.
Diseña, estructura e implementa planes impositivos transfronterizos para clientes corporativos e individuales estadounidenses que invierten en México.
Representa a clientes en la estructuración de nuevas entidades comerciales tales como sociedades de responsabilidad limitada y corporaciones.
Representa a clientes en la estructuración de joint ventures internacionales y reorganizaciones internacionales.
Asesora a clientes estadounidenses en la obtención y coordinación de asesores jurídicos mexicanos competentes y especializados para diferentes tipos de proyectos, asuntos o litigios.
Ayuda a estructurar complejos planes de impuestos domésticos para clientes individuales extranjeros.
Asiste en la estructuración de planificaciones patrimoniales complejos para clientes personas físicas extranjeras con intereses económicos y beneficiarios estadounidenses.
Asiste en la representación de empresas manufactureras y de servicios mexicanas ante empresas estadounidenses.
Asiste en la representación de familias multinacionales (con enfoque en México) en el desarrollo de estructuras mundiales de preservación de riqueza, patrimonio y sucesiones y de preservación del patrimonio internacional.

Recognitions

Best Lawyers®, Tax Law, 2021-present
Mención Especial de Mérito por la Excelencia en Investigación y Redacción – Tesis de Maestría: “Alternatives for Taxing Financial Services through VAT in Mexico”
San Diego Super Lawyers® Rising Star – 2015 (Internacional)
“San Diego Super Lawyers”, Super Lawyers Magazine, San Diego 2015

Thought Leadership

Speaker. “Mexican Clients and Wealth Protection: Insights from Procopio,” Bridgeford Trust Company’s Delivering Direction and Control podcast series, Episode 42, July 29, 2024.
Panelist. “Mexico-United States International Tax Update,” Latin American Family Office Forum by Procopio, San Diego, CA, May 24, 2024.
Panelist. “U.S. Trusts in International Tax Planning” and “International Tax and Estate Planning for the HNW Mexican Family,” Nevada Bankers Association 3rd Annual Nevada Trust Conference, Las Vegas, NV, April 29 – May 1, 2024.
Co-author. “Nearshoring in Mexico: Some Basics for Chinese Companies,” March 15, 2024.
Panelist. “The Tax Reform that Mexico Needs,” Procopio International Tax Institute, San Diego, CA, May 26, 2023.
Panelist. “The Use of Artificial Intelligence in the Tax Practice,” Procopio International Tax Institute, San Diego, CA, May 25, 2023.
Panelist. “Cross-Border Trust Planning and Tax Compliance,” Nevada Trust Conference, April 26, 2023.
Presenter: “Mexico’s Presidential Election – New Strategies for New Times,” STEP Orange County 8th Annual Institute On Tax, Estate and the World Economy, Newport Beach, Ca, February 4, 2019.
Co-author. “Eleven Key Considerations for the Prudent Prospective Luxury Home Purchaser,” May 18, 2018.
Moderator. “The U.S. Tax Reform’s Impact on Estate and Inheritance Tax Planning for Multinational Families,” USD Procopio International Tax Institute, November 2, 2018.
Moderator. “Mexico Challenges Toward the U.S. Tax Reform. What Has Been Done and What Must be Done?” USD Procopio International Tax Institute, November 1, 2018.
Moderator. “Latin American Family Offices Boom and their International Tax Challenges,” USD Procopio International Tax Institute, San Diego, October 26, 2017.
Moderator. “Estate Planning for Latin American Families in a World Post Amnesty and CRS/FATCA,” USD Procopio International Tax Institute, San Diego, October 26, 2017.
Co-presenter. “An Open Dialogue on the Challenges of Global Practice,” Transitional Law Summit: International Law in the 21st Century, Los Angeles, Ca, November 4, 2016.
Moderator. “Offshore and Amnesty Programs – Update on CRS and FATCA Implementation in Latin America,” USD Procopio International Tax Institute, October 21, 2016.
Moderator. “New International Estate and Tax Planning Strategies for Latin American Families,” USD Procopio International Tax Institute, October 20, 2016.
Moderator. “BEPS Implementation in Mexico,” USD Procopio International Tax Institute, October 20, 2016.
Moderator. “State Aid: A Plague on All Their Houses” USD Procopio International Tax Institute, October 20, 2016.
Co-presenter. “Business Perspective and Analysis – The Five Year Vision,” USD Procopio International Business Summit, San Diego, CA, March 18, 2016.
Co-presenter. “Case Study – Challenges: Adapt, Adjust and the Pedal to the Metal,” USD Procopio International Business Summit, San Diego, CA, March 18, 2016.
Co-presenter. “How to Promote and Market Your Products/Services in the U.S.” USD Procopio International Business Summit, San Diego, CA, March 17, 2016.
Moderator. “PRODECON, Experiences and Challenges after 4 Years,” USD Procopio International Tax Institute, San Diego, CA, October 22, 2015.
Moderator. “Estate Planning for Latin America,” USD Procopio International Tax Institute, San Diego, CA, October 22, 2015.
Moderator. “Mexican 2016 Tax Reform and Oil & Gas Update,” USD Procopio International Tax Institute, San Diego, CA, October 23, 2015.
Co-presenter. “Practice Focus: US/Mexico Planning,” The Inaugural STEP USA Conference, San Diego, CA, June 4, 2015.
Panelist. “Prevencion del fraude medlante el Intercambio de Information entre las Administraciones Tribitarias,” International Fiscal Association (IFA), Santo Domingo, Dominican Republic, May 21, 2015.
Moderator. “International Tax Update: Mexico’s Tax Reform,” USD Procopio International Tax Institute, October 31, 2014.
“Cross Border Asset Protection in the 21st Century,” USD Procopio International Tax Institute, October 30, 2014.
Moderator. “International Tax Audits & International Tax Appeals,” USD Procopio International Tax Institute, October 30, 2014.
Moderator. “Cross Border Tax Planning and Corporate Structuring Considerations for US Companies Investing in Energy Projects in Mexico,” USD Procopio International Tax Institute, October 30, 2014.
Panelist. “Conclusions on Energy Reform: Opportunities for U.S. Businesses,” San Diego, CA, September 19, 2014.
Co-presenter. “Cross Border Tax Considerations for Financing Energy Projects in Mexico,” San Diego, CA, September 19, 2014.
Moderator. “Judicial Review of Tax Laws: What is the Correct Standard for It?,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Moderator. “Private Sector Commentary on Proposed Mexican Tax Reform,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Contributing author. “Mexico’s Proposed Tax Reform: International and Cross border Highlights,” October 2013.
Moderator. “International Tax Update: Mexico’s Tax Reform,” USD, School of Law – Procopio International Tax Institute 2013, San Diego, CA, October 24-25, 2013.
Speaker. “Important International Tax Issues for Cross-Border Business and Foreign Investors,” State Bar of California, International Law Section, San Diego, CA, May 31, 2013.
Author. “Now You See It, Now You Don’t! The Demise of the Mexican Residential Trust (Fideicomiso), International Tax Consequences & Planning Considerations.” April 29, 2013.
Author. “Preparing your Mexican Investments for the Jump into the 2013 Tax Cliff,” September 5, 2012.

Community

California Lawyers Association, International Law and Immigration Section, Member of the Board of Representatives, 2021
Practice Council for the International Tax Program of the New York University (NYU) School of Law, Member
Grupo Editorial Expansion, S.A.P.I. de C.V., Board of Directors
American Bar Association
Barra Mexicana de Abogados (Mexican Bar)
Harvard Law School Alumni Association, Mexico
San Diego County Bar Association
The California State Bar
- Chair, International Law Section
- Taxation Section International Committee Past Chair
- International Section Treasurer and Executive Commission
Center for U.S.-Mexican Studies (USMEX) at the School of Global Policy and Strategy at the University of California San Diego, Advisory Board Member

News Coverage

“Fake Invoices Cost Mexico $2.5 Billion in 2017, Tax Chief Says,” Tax Notes, June 25, 2020.
Demetriou-Jones, Emilio. “Mexico’s proposed tax evasion measures may be too ambitious, hear delegates,” Latin Lawyer, December 3, 2019.
Fry, Wendy. “Mexico welcomes Americans as largest immigrant group,” San Diego Union Tribune, June 17, 2019.
“Procopio elects new management committee member,” San Diego Daily Transcript, March 25, 2019.
“Sullivan Vineyards & Winery Find New Home at VITE with Procopio’s Counsel,” San Diego Daily Transcript, January 23, 2018.
“Plan fiscal de EU afecta a economía: Banxico y SHCP,” El Universal, December 20, 2017.
“Impuesto estatal en EU limita el recorte,” El Financiero, December 18, 2017.
“Estos son los 9 principales cambios de la reforma fiscal de EU,” El Financiero, December 18, 2017.
Wong, Brenda G. “What Are the Property Tax Considerations for a U.S. Citizen Investing in a Mexican Timeshare?” Mansion Global, March 9, 2017.
“USD School of Business and Procopio Announce 2nd Annual International Business Summit,” Procopio, March 3, 2017.
Hoke, William. “Mexican Finance Minister, Tax Commissioner Resign After Presidents Met With Trump,” Tax Analysts, September 2016.
Alberto Aguilar, Don Dinero. “Mexican Banks will support the U.S. with the Implementation of FATCA,” January 2014.

Services & Specializations

Admissions

Languages

Address

Office Tel.

Fax

Overview

Representative Matters

Recognitions

Education

Thought Leadership

Community

News Coverage

Services & Specializations

Admissions

Languages

Address

Office Tel.

Fax

Overview

Representative Matters

Recognitions

Education

Thought Leadership

Community

News Coverage