Garrigues

Garrigues

Client Satisfaction
Region Area

Lawyers

Ricardo Leon-Santacruz

Ricardo Leon-Santacruz

Work Department

Tax Private Wealth Management and Estate Planning Member of the Life Sciences Industry Practice

Position

Partner

Career

Ricardo is Sánchez Devanny’s Managing Partner. He is a tax attorney with more than 25 years of experience who co-chairs the firm’s Tax practice group. He has a broad based transactional tax practice focused on Mexican inbound and outbound tax planning and transfer pricing; tax treaties, their application and limitations; anticipation of anti-deferral and anti-abuse legislation; and overall Income Tax and VAT rationalization. His expertise allows him to structure tax-efficient domestic and cross border acquisitions, mergers, reorganizations, spin-offs, redemptions, liquidations, post-acquisition integrations and business restructurings. Ricardo’s transfer pricing experience allows him to proactively advise clients on the design and implementation of intellectual property, financing, procurement and distribution of goods and performance of services transactions. His experience and sensitivity have afforded Ricardo prominent recognition in the market as a trusted private family advisor that can render guidance on tax optimization and multigenerational planning family governance.

Prior to joining Sánchez Devanny, he served as Associate Chief Counsel, International (financial instrument taxation) at the Mexican Tax Administration Service and worked as associate and local partner in the Juarez, Chicago and Monterrey offices of a major international law firm.  Ricardo’s active participation in professional associations has led him to serve as Co-Chair of the Taxes Committee of the International Bar Association, Co-Chair of the International Tax Committee, American Bar Association, Section of International Law, and Chair of the National Association of Tax Specialists, Monterrey Chapter. He was named as “The National Expert” for his participation in the article Transfer Pricing 2018 included in the edition Getting the Deal Through.

Languages

Spanish English

Memberships

IBA Tax Committee, ABA International Section Tax Committee; National Association of Tax Specialists in Monterrey; International Fiscal Association; Certified Public Accountants Institute; Mexican Financial Executives Institute.

Education

Leading Professional Service Firms Virtual, Harvard Business School (2021) Program on Transfer Pricing: Policy and Practice. Duke Center for International Development. Duke University, Durham, N.C., USA (2016). Ibero-American Government Officers Training Program. Tax Studies Institute, Spanish Ministry of Revenue, Madrid, Spain (1999). Master of Laws (LL.M.) in Common Law Studies with emphasis on Taxation. Georgetown University Law Center, Washington, D.C., USA (1997). Law Degree. Instituto Tecnológico y de Estudios Superiores de Monterrey, Chihuahua Campus, Chihuahua, México (1994).

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