Carlos Berecochea was born on January 10, 1964, in Mexico City, Mexico, the national capital and one of the largest urban centers in the country. Professional sources give his full name as Carlos Espinosa Berecochea, using the Mexican convention of two family names.
Berecochea completed a law degree, master's degrees in law and in legal sciences, and a doctorate in law at Universidad Panamericana. He also completed a specialization in corporate economic law at the same institution, and he was admitted to the bar in 1987.
Universidad Panamericana is a private Catholic university in Mexico City. It was founded in 1967 as a business school by scholars and business figures connected with the Pan-American Institute of Top Business Management (IPADE), and its first campus opened in 1968. In 1978 the Pan-American Institute of Humanities was elevated to university rank under the name Universidad Panamericana, and the institution later opened campuses in Guadalajara, Aguascalientes and Santa Fe.
Berecochea's documented career began in federal public administration. From 1995 to 1996 he served as subadministrador, or deputy administrator, of the Administración Especial Jurídica de Ingresos within the Secretaría de Hacienda y Crédito Público, the federal ministry responsible for public finance and tax administration. He also worked as a lawyer at Noriega y Escobedo, AC, and as a partner of Edo.
From 1996 to 2005 he was a partner of Márquez, Ojeda y Cía, SC, a firm that marked the start of his private legal practice. He then founded or co-founded several Mexican law firms, including Espinosa Berecochea y Asociados SC (2005 to 2007) and Natera y Espinosa, SC (2008 to 2011), and was a founding partner of Cuesta, Llaca, Esquivel y Espinosa. His professional background describes him as having headed the foreign trade and customs practice at several of these firms.
From 2011 to 2017 he served as academic director of the tax law programs in the postgraduate school of Universidad Panamericana. He has also taught international trade law and customs law at the university for more than twenty-five years.
From 2017 to 2020 he was director general of the Centro de Estudios Superiores en Materia de Derecho Fiscal y Administrativo of the Tribunal Federal de Justicia Administrativa. The tribunal traces its origins to the Tribunal Fiscal de la Federación, created under the Ley de Justicia Fiscal of 1936 and operating from 1937. A new organic law in 2016 renamed the court and integrated it into Mexico's National Anticorruption System.
(Monograph published by Editorial Porrúa in 2012 that anal...)
2012Valoración Aduanera. Causales de rechazo
(Work by him on the grounds for rejecting customs valuatio...)
Berecochea's legal writing emphasizes legal certainty. His study of jurisprudence and acquired rights examines how changes in judicial criteria affect facts and acts that occurred before a new interpretation was adopted.
Berecochea is a member of the Barra Mexicana Colegio de Abogados, a Mexico City professional association of lawyers, and he has served as former president of its foreign trade commission. He is also a member of the Academia Mexicana de Derecho Fiscal, an academy devoted to the study of Mexican tax law, where he has served as president.
He was a former president of the foreign trade commission of the Colegio de Contadores Públicos de México, a professional association of public accountants. He is also a member of the Academia Internacional de Derecho Aduanero, an international body focused on customs law.
