Raúl Mérigo born in Tijuana, Baja California, graduated from the Law School of the Autonomous University of de Baja California in 1997.

He has a master’s degree in taxes from the Specialization Institute for Executives of Guadalajara, Jalisco, and a Certification Course in Taxes by the Accountants Association of Tijuana.

From his beginning as professional he has been litigating lawyer in administrative and tax matter.

Is an active member of the Tax Studies Academy of Baja California (Academia de Estudios Fiscales de Baja California, A.C.) in Tijuana, B.C. and founder of the Tax Law Academy of the State of Baja California (Academia de Derecho Fiscal del Estado de Baja California, A.C.)

He has participated in the editing of several publications related to fiscal reforms since his started as a professional, and has been speaker in several forums, among them, before the Judiciary Council of the Federal Judicial Power, the Public Accountants Associations of Ensenada and Tijuana, Autonomous University of Baja California and COPARMEX, among others.

He was a full time teacher at the Law School of Autonomous University of Baja California, and has taught in the master´s degree in taxes at Universidad Iberoamericana, in Tijuana.

Currently he is partner of the legal area, specialized in tax and corporate law, providing advice in legal-corporate matter, taking care of the tax approach, planning and fiscal strategies and mainly administrative-tax defense.