Sandra Royo is the partner in charge of the transfer pricing practice area in Cataluña for Garrigues, where she has

continued to pursue her professional career after a period at Arthur Andersen. She specializes in tax law,

especially in the areas of transfer pricing and the taxation of family businesses and individuals. She has also

participated in numerous corporate reorganizations.

In the transfer pricing practice area, she advises all kinds of corporate groups from a range of different economic

sectors on the formulation of their transfer pricing policies, the assessment of related-party transactions and the

preparation of legally required documentation. She also provides advice on inspections, APAs and mutual agreement

procedures.

Furthermore, she provides ongoing tax and asset advice to individuals and family businesses/groups on personal

income tax, wealth tax, corporate income tax and inheritance and gift tax.

Sandra Royo is a member of Barcelona Economists' Association and regularly speaks at seminars and conferences

organized by the firm and other organizations.