Guillermo Lozano Torres

Ricardo is a tax attorney with 30 years of experience and coordinates the firm’s Tax practice group. He has a broad based transactional tax practice focused on Mexican inbound and outbound tax optimization and transfer pricing; tax treaties, their application and limitations; 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-o...

PRACTICE AREAS Corporate law, foreign investment, real estate, mergers and acquisitions, in-bond manufacturing companies, and energy law. ASSOCIATIONS AND PUBLICATIONS Mexican Bar Association. International Bar Association (IBA). American Bar Association, International Law Section (ABA-SIL); Co-Chair of the Mexican Committee and a Vice-president of the M&A Committee. U.S.-Mexico Bar Association (USMBA); Former Chairman. Lex Mundi; Former Chairman of the Energy and Natural Resources Commit...

Jose Manuel Marquez is a lawyer recognized by Best Lawyers in the practice area of Corporate and Mergers and Acquisitions Law. Jose Manuel practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Jose Manuel Marquez since 2026. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Jose Manuel Marquez is held by other lawyers.

Oscar has practiced law for more than 10 years. He specializes in corporate law and regulatory compliance. Oscar currently advises Mexican and non-Mexican companies on their corporate formations and start of operations in Mexico; corporate restructurings; mergers and acquisitions; corporate governance; public tender procedures; commercial contracts; and corporate law. Likewise, Oscar has vast experience advising companies on compliance, anti-corruption and anti-money laundering matters, inclu...

Rodrigo Gardner Borboa is a lawyer recognized by Best Lawyers in the practice area of Corporate and Mergers and Acquisitions Law. Rodrigo practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Rodrigo Gardner Borboa since 2023. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Rodrigo Gardner Borboa is held by other lawyers.

He joined Sánchez Devanny in 2007 as part of the Tax practice group. Before joining Sánchez Devanny, he was an associate in a well-known Mexican law firm. Prior to that, he was a legal trainee at a financial company. His practice in Sánchez Devanny focuses on tax consulting and litigation, including national and international tax matters. He has experience advising on domestic and cross-border matters such as mergers and acquisitions, corporate reorganizations, spin-offs,...

Andres has more than fourteen years of experience advising clients in corporate, mergers and acquisitions, general financing, joint ventures, due diligence, business structuring, divestitures, sales, spin-offs, dissolution, company liquidation, and real estate transactions. He has also helped to set up and oversee operations in Mexico for local and multinational clients. Additionally, Andrés has broad experience in the mining, energy and environmental sector, including environmental pe...

Gabriel has been a valuable member of our Firm since re-joining in 2021, following the completion of his LLM from Escuela Libre de Derecho. Before joining our team, he gained extensive experience at a prominent firm in Mexico City, where he managed nationwide trials and provided labor counseling to multinational corporations. His extensive expertise encompasses a wide range of sectors including logistics and customs service providers, retail, manufacturing, metalworking, cardboard and paper, ...

Gabriel Ruiz Rocha is a lawyer recognized by Best Lawyers in the practice area of Energy Law. Gabriel practices law in San Pedro Garza García, Mexico Best Lawyers has recognized Gabriel Ruiz Rocha since 2014. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which Gabriel Ruiz Rocha is held by other lawyers.

José Luis Villareal is a lawyer recognized by Best Lawyers in the practice areas of Banking and Finance Law and Intellectual Property Law. José Luis practices law in San Pedro Garza García, Mexico Best Lawyers has recognized José Luis Villareal since 2022. The Best Lawyers recognition is based on a peer-review survey of lawyers in the same geographic region and legal practice area. The recognition reflects the professional regard in which José Luis Villareal is held by other lawyers.