Carl Edward Koller Lucio obtained his Law Degree from the Instituto Tecnológico Autónomo de México (ITAM) in Mexico City in 1994; and a Masters of Law (LL.M.) from Duke university, U.S.A., in 1995. He was admitted to practice in New York in 1998. He joined the firm in 1996 and is a partner since 2000. His practice principally covers consulting in general corporate taxation, group tax consolidation, VAT (national and international operations), international taxation, double taxation treaty application, and customs law. Other complementary areas of practice include assistance regarding audits by tax authorities and general tax litigation.  In the area of amparo litigation regarding the constitutionality of tax laws, in the past he actively participated in litigation carried by the firm that derived in important judicial precedent by the Mexican Supreme Court in multiple tax areas, such as the government's ability to fine or to audit, income tax rules and VAT rules. He is a frequent contributor to "Puntos Finos", a magazine specializing in federal tax matters, and an active member of the Mexican Bar Association and the Academy of Tax Studies of the Public Accounting Profession.

Note:  Carl Koller is on sabbatical leave from the firm from July 15th, 2011 through October 2012, by reason of Master in Business Administration graduate program studies at Mannheim Business School in Germany, and therefore is in recess from professional practice at the firm.