Luis Santos Theriot




Mr. Luis Santos has been partner in Santos Elizondo for more than 45 years. He specializes in corporate and financial transactions such as restructuring, mergers and acquisitions, tax law and asset planning, economic competition matters and overall, commercial law advice. Likewise, Mr. Luis Santos has represented national and international clients in tax law and administrative disputes.

Chambers & Partners has recognized him as a Band 1 lawyer in tax matters in Mexico, with experience in transactional and litigation work.

Mr. Luis Santos has served as Director of various business groups and institutions such as the Facultad Libre de Derecho of Monterrey, the Universidad de Monterrey and the Barra Mexicana Colegio de Abogados. In addition, he’s member of the Canadian Tax Foundation, the International Fiscal Association, the Academia de Derecho Mercantil de Nuevo León and the Fraternidad Jurídica Internacional Phi Delta Phi and was president of the Academia de Derecho Fiscal de Nuevo León from 2007 to 2009.

For more than 40 years, Mr. Luis Santos has been a professor at bachelor and master’s degree in topics related to tax law in institutions such as the Facultad de Derecho y Ciencias Sociales of the Universidad Autónoma de Nuevo León, the Law School of the Universidad de Monterrey, the Facultad Libre de Derecho de Monterrey and thel Instituto Tecnológico y de Estudios Superiores de Monterrey. In addition, he is the author of the book “Derecho Fiscal Internacional: Fundamentos, Conceptos y Principios” published in 2012 by Comares Publishing House, of Granada, Spain.

Mr. Luis Santos obtained a law degree in 1971 from the Facultad de Derecho y Ciencias Sociales de la Universidad Autónoma de Nuevo León. In 1973, he graduated with a Master’s law degree from Harvard Law School, where years later he completed a specialization in taxes, studying the International Tax Program. In 1976, Mr. Luis Santos graduated with a PhD from the Université du Paris II-Sorbonne in Paris, France.


  • Tax law and asset planning
  • Corporative restructuring
  • Mergers and acquisitions
  • General corporative and commercial matters


  • Specialization in taxes from Harvard Law School, International Tax Program, Cambridge, Massachusetts, United States of America (1984).
  • PhD from Université du Paris II-Sorbonne, Paris, Francia (1976)
  • Master’s law degree from Harvard Law School, Cambridge, Massachusetts (1973)
  • Law degree from Facultad de Derecho y Ciencias Sociales, Universidad Autónoma de Nuevo León (1971)


  • Spanish
  • English
  • French