Alfredo Gutiérrez Ortiz Mena
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Alfredo Gutiérrez Ortiz Mena
Alfredo Gutiérrez Ortiz Mena (born October 14, 1969) is a Mexican jurist. He was Minister of the Supreme Court of Justice of the Nation (SCJN) from 2012 to 2024. Studies * Bachelor of Laws (LL.B.): National Autonomous University of Mexico (UNAM) * Master of Laws (LL.M.): Harvard University * Certificate in International Taxation: Harvard University * Fulbright-García Robles Scholar * Honorary Doctorate: Autonomous University of Chihuahua (2014) Private Legal Practice 1995 - 2008 Prior to joining the public sector, Alfredo Gutiérrez Ortiz Mena gained extensive experience in both national and international law firms. During this period, he worked at prominent firms such as Covington & Burling LLP, Ortiz, Sainz y Tron S.C., Holland & Knight-Gallastegui y Lozano S.C., and White & Case S.C. His specialization focused on tax law, international trade, and administrative and tax litigation. This experience provided him with in-depth knowledge of tax and trade regulation, whic ...
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Cuernavaca
Cuernavaca (; , "near the woods" , Otomi language, Otomi: ) is the capital and largest city of the Mexican state, state of Morelos in Mexico. Along with Chalcatzingo, it is likely one of the origins of the Mesoamerica, Mesoamerican civilization. Olmec works of art, currently displayed in the Museum of Anthropology in Mexico City were found in the Gualupita III archeological site. The city is located south of Mexico City and reached via a 90-minute drive using the Mexican Federal Highway 95D, Federal Highway 95D. The name ''Cuernavaca'' is a phonaesthetics, euphonism derived from the Nahuatl toponym and means 'surrounded by or close to trees'. The name was Hispanicized to ''Cuernavaca''; Hernán Cortés called it ''Coadnabaced'' in his letters to Charles V, Holy Roman Emperor, and Bernal Díaz del Castillo used the name ''Cuautlavaca'' in his chronicles. The coat-of-arms of the municipality is based on the pre-Columbian pictograph emblem of the city that depicts a tree trunk ...
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Senate Of The Republic (Mexico)
The Senate of the Republic (), constitutionally the Chamber of Senators of the Honorable Congress of the Union (), is the upper house of Mexico's Bicameralism, bicameral Congress of the Union, Congress. It currently consists of 128 members, who serve six-year terms. History A bicameral legislature, including the Senate, was established on 4 October 1824. The Senate was abolished on 7 September 1857 and re-established on 13 November 1874. Under the regime of Porfirio Díaz (the Porfiriato: 1876–1910), many seats were given to elites and wealthy people loyal to the regime. During the Mexican Revolution, notably during the brief presidency of Francisco I. Madero, the Senate was left intact with Porfirian sympathizers, who blocked the president's attempts to pass reforms for the Revolution. Composition After a series of reforms during the 1990s, the Senate consists of 128 senators: * Two for each of the 32 States of Mexico, states, elected under the principle of relative major ...
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Cocaine
Cocaine is a tropane alkaloid and central nervous system stimulant, derived primarily from the leaves of two South American coca plants, ''Erythroxylum coca'' and ''Erythroxylum novogranatense, E. novogranatense'', which are cultivated almost exclusively in the Andes. Indigenous peoples of South America, Indigenous South Americans have traditionally used coca leaves for over a thousand years. Notably, there is no evidence that habitual coca leaf use causes addiction or withdrawal, unlike cocaine. Medically, cocaine is rarely employed, mainly as a topical medication under controlled settings, due to its high abuse potential, adverse effects, and expensive cost. Despite this, recreational drug use, recreational use is widespread, driven by its euphoric and aphrodisiac properties. Levamisole induced necrosis syndrome (LINES)-a complication of the common cocaine Lacing (drugs), cutting agent levamisole-and prenatal cocaine exposure is particularly harmful. Street cocaine is ...
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Cannabis (drug)
Cannabis (), commonly known as marijuana (), weed, pot, and ganja, List of slang names for cannabis, among other names, is a non-chemically uniform psychoactive drug from the ''Cannabis'' plant. Native to Central or South Asia, cannabis has been used as a drug for both recreational and Entheogenic use of cannabis, entheogenic purposes and in various traditional medicines for centuries. Tetrahydrocannabinol (THC) is the main psychoactive component of cannabis, which is one of the 483 known compounds in the plant, including at least 65 other cannabinoids, such as cannabidiol (CBD). Cannabis can be used Cannabis smoking, by smoking, Vaporizer (inhalation device), vaporizing, Cannabis edible, within food, or Tincture of cannabis, as an extract. Cannabis has effects of cannabis, various mental and physical effects, which include euphoria, altered states of mind and Cannabis and time perception, sense of time, difficulty concentrating, Cannabis and memory, impaired short-term memo ...
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Counterfeit
A counterfeit is a fake or unauthorized replica of a genuine product, such as money, documents, designer items, or other valuable goods. Counterfeiting generally involves creating an imitation of a genuine item that closely resembles the original to deceive others into believing it is authentic. Counterfeit products are often made to take advantage of the higher value of the original product, typically using lower-quality materials or production methods. Counterfeit food, drinks, medicines, and personal care products can contain harmful or inactive ingredients, causing anything from mild issues to serious, life-threatening ones. Counterfeit footwear, clothing, and accessories have been found to contain high levels of lead, arsenic, and phthalates. Forgery of money or government bonds Counterfeit money is currency that is produced without the legal sanction of the state or government; this is a crime in all jurisdictions of the world. The United States Secret Service, mostly ...
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World Customs Organization
The World Customs Organization (WCO) is an intergovernmental organization headquartered in Brussels, Belgium. Notable projects include its collaboration with the WTO on trade facilitation and the implementation of the SAFE Framework of Standards to secure global supply chains. The WCO works on customs-related matters including the development of international conventions, instruments, and tools on topics such as commodity classification, valuation, rules of origin, collection of customs revenue, supply chain security, international trade facilitation, customs enforcement activities, combating counterfeiting in support of intellectual property rights (IPR), Prohibition of drugs, illegal drug enforcement, combating counterfeiting of Medication, medicinal drugs, illegal weapons trading, integrity promotion, and delivering sustainable capacity building to assist with customs reforms and modernization. The WCO maintains the international Harmonized System (HS) goods nomenclature, and ...
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Database
In computing, a database is an organized collection of data or a type of data store based on the use of a database management system (DBMS), the software that interacts with end users, applications, and the database itself to capture and analyze the data. The DBMS additionally encompasses the core facilities provided to administer the database. The sum total of the database, the DBMS and the associated applications can be referred to as a database system. Often the term "database" is also used loosely to refer to any of the DBMS, the database system or an application associated with the database. Before digital storage and retrieval of data have become widespread, index cards were used for data storage in a wide range of applications and environments: in the home to record and store recipes, shopping lists, contact information and other organizational data; in business to record presentation notes, project research and notes, and contact information; in schools as flash c ...
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Tax Evasion
Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, bribing authorities and hiding money in secret locations. Tax evasion is an activity commonly associated with the informal economy. One measure of the extent of tax evasion (the "tax gap") is the amount of unreported income, which is the difference between the amount of income that the tax authority requests be reported and the actual amount reported. In contrast, tax avoidance is the legal use of tax laws to reduce one's tax burden. Both tax evasion and tax avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to ...
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Smuggling
Smuggling is the illegal transportation of objects, substances, information or people, such as out of a house or buildings, into a prison, or across an international border, in violation of applicable laws or other regulations. More broadly, social scientists define smuggling as the purposeful movement across a border in contravention to the relevant legal frameworks. There are various motivations to smuggle. These include the participation in illegal trade, such as in the drug trade, illegal weapons trade, prostitution, human trafficking, kidnapping, heists, chop shops, illegal immigration or illegal emigration, tax evasion, import restrictions, export restrictions, providing contraband to prison inmates, or the theft of the items being smuggled. Smuggling is a common theme in literature, from Bizet's opera ''Carmen'' to the James Bond spy books (and later films) '' Diamonds Are Forever'' and '' Goldfinger''. Etymology The verb ''smuggle'', from Low German ''smuggeln'' o ...
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OECD
The Organisation for Economic Co-operation and Development (OECD; , OCDE) is an international organization, intergovernmental organization with 38 member countries, founded in 1961 to stimulate economic progress and international trade, world trade. It is a forum (legal), forum whose member countries describe themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices, and coordinate domestic and international policies of its members. The majority of OECD members are generally regarded as developed country, developed countries, with High-income economy, high-income economies, and a very high Human Development Index. their collective population is 1.38 billion people with an average life expectancy of 80 years and a median age of 40, against a global average of 30. , OECD Member countries collectively comprised 62.2% of list of countries by GDP (nominal), global nom ...
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Income Tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. The tax rate may increase as taxable income increases (referred to as graduated or progressive tax rates). The tax imposed on companies is usually known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdictio ...
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Value-added Tax
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax. VAT is an indirect tax, because the consumer who ultimately bears the burden of the tax is not the entity that pays it. Specific goods and services are typically exempted in various jurisdictions. Products exported to other countries are typically exempted from the tax, typically via a rebate to the exporter. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the customer. VAT raises about a fifth of total tax revenues worldwide and among the members of the Organisation for Economic Co-operation and Development (OECD). As of January 2025, 175 of the Member states of the United Nations, 193 countries with UN membership employ a VAT, including all OECD members except the Tax ...
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