Mariano has focused his practice on tax advisory and tax litigation, particularly in corporate and private client tax planning, investment structuring, cross-border tax matters and corporate reorganizations. He has been involved in representing taxpayers in disputes arising from tax assessments issued by the SAT, IMSS, ANAM and other authorities, through nullity lawsuits and administrative remedies, as well as in handling desk reviews, on-site audits and tax refund claims. Mariano also has experience in labor and social security matters.