Héctor I. Ruiz Osorio

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,...

Arturo Lozano Guerrero is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. During his more than 25-year career as an attorney, Arturo has established a comprehensive practice focusing on complex domestic and international corporate transactions . His expertise encompasses: Mergers & Acquisitions (M&A): Representing local and foreign clients in the merger, acquisition, and sale of companies, as well as capital investment p...

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...

David Leal González is a top attorney recognized by Best Lawyers in the practice area(s) of Labor and Employment Law. David, who practices law in Monterrey, Mexico, has been recognized since 2020. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which David is held by other top lawyers in the same geographic and legal practice area.

Jaime joined Sánchez Devanny in 2005 as law clerk, and afterwards joined the Corporate and M&A practice group of the firm. He has advised several clients in the development of their activities and projects in several industry sectors such as automotive, industrial real estate transactions, chemical food products, banking and finance. He has advised national and foreign clients in corporate matters, mergers and acquisitions, general financing, joint ventures, due diligence, business...

Rodrigo Gardner Borboa is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. Rodrigo, who practices law in San Pedro Garza García, Mexico, has been recognized since 2023. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Rodrigo is held by other top lawyers in the same geographic and legal practice area.

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...

Roberto heads the International Trade and Customs practice in our Monterrey Office and has wide experience advising clients in complex international trade matters. He has strong focus on compliance and a keen ability to identify and prevent potential problems. Business advisor and risk management professional. Promoter of the conciliation between business goals and legal compliance. Top-down and across understanding of business and industry. Roberto has more than 19 years of experience in Tax...

Glafira Mercado is a top attorney recognized by Best Lawyers in the practice area(s) of Corporate and Mergers and Acquisitions Law. Glafira, who practices law in San Pedro Garza García, Mexico, has been recognized since 2025. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Glafira is held by other top lawyers in the same geographic and legal practice area.

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...