Ramiro González Luna González Rubio is a founding partner of the firm González Luna, Moreno y Armida, S.C., where he directs the tax advisory area. Within the firm, he has specialized in providing federal tax advice to individuals and corporations residing in Mexico for tax purposes. Previously, Mr. Gonzalez Luna worked within the Ministry of Finance and Public Credit, where he held the following positions: Director of Legal Procedures of the International Tax Affairs Directorate (1992); Deputy General Director of the Income Policy and International Tax Affairs Directorate (1992-1994); and Assistant Attorney General of Amparos of the Federal Attorney General’s Office (1995). He obtained his law degree from the Escuela Libre de Derecho, where he has been Professor of Family Civil Law at the Escuela Libre de Derecho from 1987 to 1998 and of the Tax Law Diploma at the same School from 2000 to 2005 and from 2017 to date. He is a member of the Mexican Bar Association since 1990.