Bachelor of Accounting from Universidad del Valle de México, Specialist in Finance and Master in Administration by Universidad La Salle. More than 20 years of experience working for transnational companies and Big Four in areas such as General Accounting, Corporate Finance, Auditing, Internal Control and Budget Analysis, as well as an excellent interpretation of Value Added Tax Law, Income Tax Law and the legal requirements with respect to Transfer Pricing. Currently studying the PhD in Administration at Universidad la Salle and developing a thesis which analyzes the effects of Corporate Governance on the profitability of the Telecommunications Sector. The thesis is based on an inductive process through the Fuzzy Set Theory as an alternative tool to classical mathematical models considering the analysis of variables such as related parties and the Transfer Pricing Tax Regime, pretending to be a model for investors, market participants and other sectors who want to implement similar strategies to improve their profitability.