Miguel Hernández Ruiz is a principal associate in Garrigues' transfer pricing practice in Barcelona.

He regularly advises clients on tax matters, particularly in the areas of transfer pricing and international taxation.

In the transfer pricing area, he advises a wide range of business groups from diverse industries on the analysis and definition of their transfer pricing policies, the valuation of their related-party transactions and the preparation of the legally required documentation.

He also advises on transfer pricing matters relating to tax inspections, advance pricing arrangements (APAs) and mutual agreement procedures.

Miguel Hernández Ruiz is a member of the Cataluña Economists Association and a regular speaker in seminars and conferences organized by the Firm and other forums.