Partners Profile


PHD Raúl Valencia Del Toro LL.M.

Is a founding partner of the firms VALENCIA DEL TORO & PROFESSIONALS, S.C. and Valencia Del Toro Abogados, S.C. Prior to founding these firms, he held management level positions in Kraft Foods Mexico, Banco Interacciones and Cargill de México.

He is Public Commercial Notary number 68 of Mexico City and associate in Mexico of The Alta Group. He has 29 years of experience in the fields of Corporate, Financial and Administrative Law.

He is certified by the National Baking and Stock Commission on Anti-Money Laundering.

He is a graduate with honorable mention of the Universidad Nacional Autónoma de México (UNAM), and received the Gabino Barreda medal. He has earned four specialties at the Universidad Panamericana in Commercial Law, Mexican Financial Law, Administrative Law and Tax Law, as well as a Master Degree, with honorable mention, in Corporate Law. He completed the executive program Management Program for Lawyers at Yale University, in addition to Senior Leadership D-1 programs, Services and Continuity Management at the Panamerican Institute of Senior Management (IPADE). He obtained a Master's Degree on Transnational Legal Practice by Tecnológico de Monterrey. He obtained a Master's Degree on American Law by the Washington University Law School. He obtained a grade of PHD by the Mexican Institute of Excellence Leaders. He speaks Spanish and English.

Marco Antonio Márquez Cervantes LL.M.

Lawyer with 16 years of experience in technical and legal areas related with Commercial, Civil and Administrative Law. In the past 9 years he has been dedicated preponderantly to the Commercial and Civil litigation. Prior to becoming an attorney at the firm, he was head of the Legal Branch of the General Bureau of the Federal Treasury Department. Proper management of the english language.

He is graduated from La Escuela Libre de Derecho, where he obtained the Law Degree on 2002 with an award-winning tesis. He has a Master in Law on Corporate Law by Universidad Panamericana, and a specialization in Federal Legal Consulting from the Federal Institute of Public Defense of the Judicial Power of the Federation. He has advanced knowledge in Judicial Argumentation as well as in alternatives means of settling disputes.

Since may 2011, he is partner of Specialized Legal Consulting, S.C., partner organization specialized in Commercial Litigation and in legal audits of financial transactions and procedural measures.

Gabryela Valencia Ayala L.L.M.

Gabryela Valencia Ayala has a Law Degree from Universidad Panamericana (Mexico City) and an L.L.M. in International Tax Law by the Vienna University of Economics and Business (Wirtschaftsuniversität Wien). She has been a tax advisor since 2007 and her experience comprises consulting services for domestic and cross-border transactions including mergers and acquisitions, tax planning and structuring for any type of transactions, corporate reestructurings, advice on interpretation and application of domestic legislation (on federal and local taxes), application of double taxation conventions, tax advisory related to tax aspects of the business activities of foreign enterprises in Mexico and Mexican businesses abroad, and estate-planning for individuals. Gabryela has participated advising large domestic and multinational enterprises in different sectors such as financial, real estate, infrastructure and energy operations. In technology matters, her experience includes tax advice for crowdfunding companies, tax planning for start-ups specialized in financial technology and tax consulting for domestic companies mostly, regarding the implementation of different operations to provide services through digital platforms and companies specialized in payment processing.

She has worked in the tax boutique firms Ortiz, Sainz y Erreguerena, S.C, Ortiz, Sosa, Ysusy y Cia., S.C., as well as in the legal firm Galicia Abogados S.C. She is currently partner of the tax area of Valencia Del Toro & Professionals, S.C., a law firm specialized in the financial sector. She is an active member of the the YIN (Young IFA Network) committee in the International Fiscal Association. Her master's thesis was published by the Linde publishing house and also she has written papers for Mexican magazines such as “El Fiscal” and “Puntos Finos”.