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Garrigues

Luis Manuel Viñuales

Luis Manuel Viñuales

Partner

Expertise

  • Tax
  • Real Estate

WSG Practice Industries

Activity

WSG Leadership

ABA Group
Member
Profile
Joined the Tax Division of Arthur Andersen in Madrid in September 1992. From June 1996 to July 1999, he helped to build up the tax practice of Arthur Andersen in Budapest, where he advised Western European, American and Asian multinational groups investing in Eastern Europe.

During that period, he gained wide experience in international tax planning and, in particular, M&A, financing structures and corporate reorganizations. He returned to Madrid in July 1999 to join the International Tax Division of Garrigues & Andersen, advising major Spanish companies (especially in the telecommunications industry) on their investments in Latin America, as well as foreign groups with real estate investments in Spain.

From October 2004 to October 2005, he handled the tax practice of Garrigues’ New York Office, advising both US clients with business interests in Europe and Spanish clients with investments in the US.

At present, he is a partner in the Madrid Office’s International Tax Group and a member of the Real Estate Group.

Joined firm:September, 1992

Bar Admissions

Madrid Bar Association
Foreign Lawyer Forum (Taxation Section) of the American Bar Association.

Education

Degree in Law (ICADE, Madrid, 1990); Degree in Business and Economics (ICADE, Madrid, 1991).
Areas of Practice

Real Estate | Tax

Professional Career

Seminars

He has participated as a panelist in tax seminars and as instructor in several tax courses, in particular, in those organized by the Agencia Española de Cooperación Internacional (AECI) for representatives of the financial and tax administrations of less developed countries (2001, 2002 and 2003); instructor in the training centre of Arthur Andersen in Veldhoven (The Netherlands, 1998, 1999 and 2000).

Professional Activities and Experience

Teaching Experience

He has delivered presentations at numerous courses and seminars on international tax, both in-house and external: courses organized by the Agencia Española de Cooperación Internacional (AECI) for representatives of the financial and tax administrations of under-developed countries (2001, 2002 and 2003).

Instructor in the training centre of Arthur Andersen in Veldhoven (The Netherlands, 1998, 1999 and 2000).


Articles

Has published several articles on international aspects of the Spanish tax system in specialized tax publications such as the International Tax Review and in Spanish business newspapers.

Recent articles include: “Preferred shares and other debt instruments”, International Tax Review, October 2004.

Recent conferences include: “Spain as an investment platform to Latin America”, International Bar Association, Miami, March 2005.


WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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