Carolina Cartelle

After five years as an associate at Estudio Legal (1987-1992), where he acquired experience in corporate, banking, capital markets and competition, he co-founded Araoz & Rueda in 1994. Since then, he has developed his practice advising in general corporate and commercial matters and, especially, in Mergers and Acquisitions and Capital Markets, where he has extensive experience. Furthermore, he regularly advises in litigation and restructuring/insolvency matters.

Rafael Manchado Montero is a top attorney recognized by Best Lawyers in the practice area(s) of Capital Markets Law. Rafael Manchado, who practices law in Madrid, Spain, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rafael Manchado is held by other top lawyers in the same geographic and legal practice area.

Javier es licenciado en Derecho por la Universidad de Navarra (1992) y LLM por University College London – UCL- (1996), miembro del Ilustre Colegio de Abogados de Madrid (1993) y “Solicitor of the Law Society of England and Wales (1997) y profesor de M&A (Fusiones y Adquisiciones) en el Instituto de Empresa. Javier tiene gran experiencia en la especialidad de M&A, habiendo realizado numerosas operaciones, tanto nacionales como internacionales, coordinando equipos en divers...

Javier Gonzalez Carcedo joined PwC at the beginning of 2006 as the national leader of PwC Spain’s Transfer Pricing Group. Javier is qualified in Economic Sciences, Business Studies and Law and integrates the body of National Finance Inspectors in Spain. Between 2000 and 2003, he was Coordinator of International Taxation within the General Directorate for Taxation at the Ministry of Finance, which is competent authority for international tax matters in Spain. In 2003, he joined the cabin...

Gerardo García-Boente Dávila is a top attorney recognized by Best Lawyers in the practice area(s) of Real Estate Law. Gerardo García-Boente, who practices law in Madrid, Spain, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Gerardo García-Boente is held by other top lawyers in the same geographic and legal practice area.

Javier Fernández-Samaniego is Managing Director of SAMANIEGO Law, an alternative Iberoamerican law firm specializing in technology law and dispute resolution. Javier's international practice focuses mainly in Commercial/IT disputes (international litigation, arbitration, and ADR) and negotiations and major Tech & Privacy projects (new cloud and big data business models, outsourcing transaction, data protection review programs, etc.). Javier has vast experience assisting European cl...

Partner in PwC, based in Madrid. University of Salamanca-educated Lawyer. More than 15 years of experience in compliance. Lecturer in several conferences, masters and courses. Recurrent experience dealing with multinational companies, regarding compliance, quality metrics and internal data procedures; and management teams training.

Borja Montesino-Espartero Velasco is a top attorney recognized by Best Lawyers in the practice area(s) of Employee Benefits Law and Tax Law. Borja, who practices law in Madrid, Spain, has been recognized since 2012. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Borja is held by other top lawyers in the same geographic and legal practice area.

Licenciado en Derecho en 1984 con Premio Extraordinario por la Universidad Complutense de Madrid. Es premiado por el Gobierno de Japón con una beca de estudios a los mejores currículums de la Unión Europea en 1989. También es reconocido con una beca del British Council (1986) y recibe otra beca de estudio de los gobiernos de Francia y Estados Unidos. En 1984 funda su propio despacho de abogados especializado en derecho financiero, bancario y bursátil. En 198...

Socio de PwC Tax & Legal Services. Licenciado en Derecho y Empresariales, por la Universidad Pontifica de Comillas (ICADE) de Madrid. Auditor de Cuentas inscrito en el ROAC. Abogado colegiado. Executive MBA por el Instituto de Empresa (Madrid). Tiene una gran experiencia en el asesoramiento a grandes grupos multinacionales en materia de fiscalidad y precios de transferencia y ha participado en numerosos proyectos de documentación, implementación de políticas de precio...