Mr. Juan Ángel Becerra-Cantú, Of Counsel to the firm, graduated as a Certified Public Accountant in 1988 from Universidad del Norte in Monterrey, N.L. He obtained a Masters in Tax Law from Instituto de Especialización de Ejecutivos in Monterrey in 1993, and an LL.M. in International Taxation from Leiden University, The Netherlands in 2002. Mr. Becerra is a member of the International Fiscal Commission of Mexico’s College of Public Accountants. Mr. Becerra was a tax partner at KPMG from 1998 to 2005. During 2003-2005 he led the Mexican Tax Center of Excellence for this firm in New York City. He has more than 30 years of experience in providing tax advisory services to multinational companies and banks on tax treaty interpretation, cross-border M&A and financial transactions, etc. He has lectured on international tax treaties at the graduate program of Universidad Panamericana and at the Business School of Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM), respectively. On several occasions he has been a speaker on “Globo Economía”, a “CNN en Español” program. He is the author of “Interpretation and Application of Tax Treaties in North America” (International Bureau of Fiscal Documentation (IBFD)), Amsterdam, 2007. He is the Mexico contributor of the book “The Attribution of Profits to Permanent Establishments: The Taxation of Intra-company Dealings” (IBFD), Amsterdam, 2005. His native language is Spanish and he is fluent in English.