World Tax Reviews

AGM Abogados

AGM Abogados is specialised in international tax and restructuring, administrative litigation, transfer pricing and real estate mandates. The firm expanded in 2022, with the incorporation of partner Jordi Rovira and his team from Grant Thornton. Cristina Moratalla Plaza is head of the tax accounting area and lawyer Andrea Gonzalo Rodríguez is another senior contact.

The firm advised Anjana Investments before the tax authorities in a partial review procedure. It also acted for Grupo Décor in holding company share allocation with inheritance tax dimensions.

In 2022, partner Ignacio Ruiz, director Cristina Moratalla Plaza, lawyer Andrea Gonzalo Rodríguez and tax advisor Anay Vega Moncayo joined the practice from Grant Thornton.

Client feedback

“Personalized and regular attention.”

Allen Overy Shearman Sterling

Allen & Overy's Spanish practice is mainly focused on advising financial sector clients on transactions and refinancing solutions. As a Magic Circle firm, it has offices across the world, with tax professionals able to assist the Spanish department on all cross-border tax issues.

The firm provided a sophisticated financing structure comprising combined senior debt, subordinated debt and equity for Kronos is a transaction. It also disposed of a majority share in Garnica to the Carlyle Group.

Client feedback

“Capable, open minded, organised, flexible and interested in helping us and me achieve our objectives.”


Ashurst has a strong presence in Spain, with a team of versatile lawyers dedicated to complex transactions, as well as tax structuring and tax disputes. Ashurst is overseen by partner Javier Hernández Galante, who also heads the tax department. Service breath is provided to differentiated clients in the banking, insurance, and entertainment industries. Head of EMEA taxation is Eduardo Gracia, and counsel Carmen Profitós leads the tax controversy function.

The firm advised Apollo Global Management on the acquisition of a stake in Primafrio, a Spanish cold chain road transport and logistics company. It also acted for Aviva Investors on the establishment of a build-to-rent joint venture with Layetana Real Estate.

Client feedback

“The Ashurst team has extensive knowledge on the subject, and they show personal closeness with our work team at our company.”

Ayuela Jiménez Abogados

Ayuela Jiménez Abogados is a law firm specialised in business conflict resolution. The tax practice is known for prestigious transactions. Expatriate provision, permanent establishment risk and tax incentives are specialities. Partner Fernando López Muñoz is the senior practitioner contact for tax.

The firm advised Future Motors on a Stock Option plan and transaction compliance. It also acted for assorted private clients in the regularisation of previously undeclared international assets.

Client feedback

“Their participation, implication, input and experience in this type of matters.”

“Professionalism, sincerity, transparency, quality, knowledge.”

“Quality of service, agility and good treatment.”

Baker McKenzie

Baker McKenzie Spain operates across Barcelona and Madrid with a full-service complement of advisory services burnished by over 50 years’ experience. Specialisation includes transactional, wealth management and disputes interspersed with standalone VAT and transfer pricing services. Practice head is Ogea Rodrigo, supported by partners Bruno Dominguez and Maria Antonia Azpeitia.

The firm advised Torreal Sociedad de Capital Riesgo in the tax planning of its divestment in BRCC through a SPAC. It also acted for Ingersoll Rand in a dispute with the tax authority concerning a corporate income tax assessment before the National Court.

In 2022, practitioners Javier Blázquez and Rubén Lago were promoted to partner.

Baker Tilly

Baker Tilly Spain recently entered an alliance with Baker Tilly Portugal to create a single Iberian transfer pricing team led by Joao Aranha and tax overseen by Maria Angeles Marinas. The Spanish tax department is specialised in consultancy on permanent establishment analysis, restructuring, and transactions. Industry strength is consolidated in engineering, consumer goods and real estate.

The firm provided tax analysis on an intragroup share deal in renewable energy subsidiaries. It also acted for an underwriter in carried interest distribution to ascertain insurance capability. Transfer pricing mandates included arm’s length analysis for a transaction and benchmarking provision.

Senior advisors Natatalia Meneu, Martin Aguirre and Pinar Çelenlioglu arrived in 2022.

Bird & Bird

Bird & Bird Spain is a standalone tax practice buoyed by an international network. The team is overseen by partner Montserrat Turrado and supported by associates Virginia Santos and Blanca Martínez-Escribano. The practice is revered for corporate transactions and disputes.

The firm advised a bank on VAT deductibility cost mitigation and associated intra-group cross-border transactions. It also acted for a client in consumer loan deductibility.

Bird & Bird launched its transfer pricing department by appointing head of practice Paula Isabel Martín in February 2023.

Client feedback

“Clear and comprehensive report.”

“They have a great expertise and help us to improve and optimize our VAT calculations, especially on the pro rata’ calculation. They were very responsive to all our questions and very supportive. It was a great job.”

“Deep knowledge on consultation processes in front of tax authorities.”

Bové Montero y Asociados

Bové Montero y Asociados is a seasoned tax practice comprised of 120 professionals across five offices in Spain. 27 practitioners are aligned to the taxation function with an orientation in cross-border tax planning and investments. Partner Belen Fernandez is the senior practitioner in the Barcelona office, with Andreu Bove Boyd leading the Madrid function. Partner Beltrán Sánchez de Villaamil is the transfer pricing contact.

The firm provided transfer pricing counsel on R&D deductions during a tax audit. It also assisted a technology company in the application of the Black Scholes method for TP purposes.

Chevez Ruiz Zamarripa

Chevez Ruiz Zamarripa is a Mexican law firm with a newly established Spanish presence. The team comprises thirteen associates and three partners. Industry-agnostic expertise covers private fund structuring, debt refinancing, and M&A activity. The practice lead is former Uria Menendez partner Pere Pons. Fellow partners Miguel Bastida and Guillermo Bueno comprise the senior leadership team.

The firm advised a real estate investor on cross-border property portfolio migration. It also acted for a separate real estate investor in structuring to mitigate VAT liabilities on property acquisitions.

Partner Miguel Bastida joined the firm from Uria Menendez in February 2022, and fellow partner Guillermo Bueno arrived from Araoz & Rueda in September 2022.

Client feedback

“24/7 service. Very hight level of law knowledge. Imaginative but secure solutions. Incredible knowledge of client needs.”

“It is a young, dynamic team, giving a quality response and in a short time.”

“Strong negotiation skills/positioning, pro-active attitude and very creative on solution conception.”

“They are multidisciplinary, agile response, total availability, international approach.”

“Agility, international approach, good team.”

“They are very knowledgeable; they understand our business and they are always very responsive.”

Clifford Chance

Clifford Chance Spain excels in sophisticated REITs, tax litigation, and wealth management mandates. Transactions, restructuring, and controversy are specialities in a cross-border context. Its client base covers investment funds, energy, and HNWIs. Managing partner Pablo Serrano de Haro, and senior counsel Roberto Grau supported by three associates.

The firm advised BBVA on the incorporation of a new Spanish securitisation fund pooling mortgage loans. It also advised the European Investment Bank on a separate securitisation transaction. Autonomy Capital received structuring guidance on its investment restructuring.


CMS is an esteemed international tax practice with specialisation in both direct and indirect taxation inclusive of taxation planning, transactions, and litigation. The team is led by Diego de Miguel Fellow partner Ricardo Hector is the corporate restructuring specialist.

The firm advised Rothschild Bank on corporate income tax and VAT pertaining to its function activities. It also acted for the Idemia Group in the completion of corporate income tax returns.

Associates Paloma Herreros, Isabel Montes Moraza, and Alejandro García-Jalón joined the practice. Outgoing counsel Silvia Morro departed in 2022.

Client feedback

“The work hard and efficient all the time. Kind services and professional advice.”

“CMS is very well prepared for tax litigation matters because they know well the procedure issues itself as well as the material technical matters that are beyond (the latter is even more relevant in my view). Despite not being as big as other firms, CMS tax team has an amazing expertise and offers high quality advice on many different areas of tax: direct taxes, indirect, excise duties, transactional tax, etc.”


Cuatrecasas is a leading law firm with repute for cross-border transaction work. The tax practice includes six lawyers and two counsels who register healthy turnover periodically. Disciplines are delineated by corporate, private, and litigation. Transfer pricing has value for business restructuring and distribution agreements. Senior partners are tax controversy lead Miró Ayats, indirect head Meritxell Yus, and transfer pricing lead Joan Hortalà.

The firm advised Seava Ventures in the establishment of a corporate tax structure that incorporated carried-interest compensation and remuneration dimensions. It also acted for a Spanish construction group against the tax authorities over a contested audit.

Practitioners Cristina Coca and Pablo Espolita were promoted to the partnership in April 2022. Outgoing partners Carles Puig and Ignacio Allende retired.

Client feedback

“Very strong capabilities.”

Deloitte Legal

Deloitte Legal Spain is an expansive practice comprising 430 professionals across 13 offices in Spain. Service lines are delineated by M&A, transfer pricing, indirect tax, and management consulting. Services cover a cross-border scale with decorated tax advisory provision on the market. Key practitioners are managing partner Nicolás de Gaviria, Cayetano Olmos, Isabel López Bustamante and family business head Fernando Vázquez.

The firm provided structuring tax advice in relation to the merger of telecommunications groups, Orange and MásMóvil. It also completed due diligence and structuring tax advice for Cinven’s acquisition of Ufinet International.

Partners Carlos Ramón Serrano Palacio, Begoña Segovia, and Jerónimo Jorge Gutiérrez Fernández joined the firm in 2022.

Client feedback

“Knowledge of the business on top of tax expertise.”


Dentons is a market leader in W&I insurance mandates to complement its holistic taxation service lines. Tax litigation and repossession advice pertaining to NPL loans are complementary expertise. Transactions partner Maria Cortizas handles pan-European real estate mandates. It has service scope across banking, insurance, and energy in cross-border context.

The firm assisted UniCredit on a challenging structuring securitization program mandate. It also advised New Stratus Energy on the acquisition of Repsol Ecuador.

DLA Piper

DLA Piper Spain has a reputation as trusted counsel for multinational companies on tax restructurings and reorganisations, assisting them successfully in investigations and tax litigation. The multidisciplinary focus extends to real estate M&A work alongside MAPs and bilateral APAs. Mandates are received from MNEs in the life sciences, beverages, and real estate industries. Head of tax is Carlos Rodríguez, assisted by fellow partners Miguel Baz and César Salagaray.

Highlights include advice to the French group Amundi on the sale of nine Carrefour hypermarkets. It also acted for Pricoa Private Capital on the granting of a €65 million financing to Real Betis Balompié. Transfer pricing services entailed benchmarking and policy advice.

Client feedback

“Always client focused.”

“Quite practical and affordable prices for the excellent work performed.”


EY Spain is an esteemed full-service practice with delineated service lines in transfer pricing, transactions, and private client services. Litigation and indirect pedigree on excise duties are facets. Outward focus on tax digitisation incorporates data analytics and automation for international clients. Managing partners Rocio Reyero and Ramón Palacín Sotillos preside over 68 partners with an agnostic sector focus. Fellow practitioner Florencia Gaido is a transfer pricing specialist, and Silvia Bermudo is known for indirect tax.

The firm advised Vauban Infrastructure Partners and Credit Agricole on the acquisition of a 45% stake in Bluevia. It also assisted Pai Partners from a tax perspective on the purchase of Uvesco Group. Restructuring and intellectual property asset valuation also featured in the transfer pricing discipline.


FIeldfisher is renowned for advisory work in tax inspection and tax-related litigation. The practice recurrently defends taxpayers’ interests against the Treasury Inspectorate and structuring for both domestic and foreign multinationals. The team is led by partner Juan Osuna.

The firm provided VAT counsel on real estate property transactions and prepared strategic defence for multiple disputes before the courts.

Client feedback

“Full knowledge of local and national regulations. Creativity in finding the best and most efficient alternative.”


Garrigues is an international law firm with eighteen offices in Spain. The esteemed litigation practice acquires mandates from IBEX 35 companies on complex procedural law. Garrigues is the only law firm in Spain with a human capital services line inclusive of tax governance, M&A, indirect, and private client provision. General representation covers finance and insurance, logistics, media, tourism, and hotels. Partner Eduardo Abad Valdenebro is head of tax for Spain. Fellow partner Carlos Gómez Barrero oversees the indirect department, and Ángel García Ruiz is a renowned litigator. Partner Mario Ortega leads the transfer pricing function.

The firm advised Orange on its merger with MasMovil, which involved corporate reorganisations and cross-border transactions. It also acted for Neolith on its sale to CVC Capital Partners. Benchmarking in the transfer pricing discipline was also completed.

Partner Gonzalo Gallardo retired from the practice in January 2023.

Client feedback

“Garrigues is a Spanish leading law firm.”

“Garrigues has a very strong and high-skilled tax team.”

“Compromise and know how.”

“Garrigues always provides a great advice to us. They analyse the related-party transactions according to the Spanish and OECD regulations and always inform us about the Spanish Tax Authorities criteria, as well as the case law.”

“They are very intuitive and proactive. They provide a high-class service not only technically but also with a very sensible strategic orientation.”

“Proactive, deep technical knowledge and skilled advice, excellent availability and attitude.”

“Deep technical knowledge, probably among the top three VAT experts in Spain, agile and with an exceptional vision of the financial business and great anticipation of what the European Commission and the Spanish Tax Administration may propose in the near future.”

“Extremely professional and committed to the customer's needs.”

“Extensive technical knowledge to be able for tax and legal advising.”

“Simplicity and clarity in legal aspects and its proximity.”

“The work has been done in a very well-organized way, despite the long duration of the process (more than two years) and the big number of documents and info requested by the Spanish Tax Authorities, our Garrigues consultants were very good and we completed everything on time and in a fair way.”

“They have a broad knowledge of taxation and have the expertise to claim against the Tax Administration (AEAT) providing strong arguments.”

“They work very hard for their clients. Their tax knowledge is very high, and we work very close with them, and the work is very fluent.”

“Sound technical knowledge, close understanding of group needs, flexibility in the project management.”

“Insurance sector knowledge, Company knowledge.”

“A team with a lot of experience and very proactive.”

“They are always helping us in optimizing the tax burden and planification of one-off projects.”

“Availability for understanding the business. Fast speed in responses.”

“High level of knowledge and experience in the evaluation of transactions. International vision due to its presence in different countries, which helps us in our operations with the parent company and with investee companies.”

“Very high specialization, which means that it has professionals with a high knowledge of the subject.”

“They help us a lot in finding defence arguments and to well structure the defence file. They managed to make a very good defence file with a very huge various of file and information. They were very autonomous, and they minimized our involvement in the constitution of all the defence files.”

Gómez-Acebo & Pombo

Gómez-Acebo & Pombo is a full-service tax practice across the transactional, advisory, planning, and controversy spectrum. IBEX 35 companies, multinational equity funds, and HNWIs are represented. It is an active firm in the transactional finance sector. Head of tax is partner Enrique Ortega, supported by transactions specialist Javier Vinuesa and partner Mariana Díaz-Moro.

The firm advised Caser on the sale of 81% of Sa Nostra Vida to CaixaBank, including tax accounting issues and restructuring dimensions. It also acted for Banco Santander in a dispute over an urban land appreciation tax refund.

In September 2022, senior associate Iván Escribano Ruiz arrived from Garrigues. Partner Guadalupe Díaz-Súnico joined the practice in January 2023.


KPMG Spain advises assorted domestic and international clients on the full tax advisory spectrum. Specialties are VAT, controversy, M&A transactions, real estate, and transfer pricing for the IBEX 35. Partner Julio César García is the specialist litigator and head of tax. Fellow transactions specialist Carlos Marín, global head of transfer pricing Elisenda Monforte, and corporate services lead Itziar Galindo Jimenez are contacts.

The firm advised Comdata on vendor due diligence for all cross-border subsidiaries. It also acted for PGGM in the acquisition of RESA pertaining to tax structuring. Dispute resolution, intragroup transactions, and benchmarking characterised transfer pricing engagements.

Partner Víctor Mendoza retired from the firm in November 2022.

Client feedback

“They are excellent lawyers, well connected and experienced.”

“KPMG is a very proactive service provider. The team is very solution-oriented and can anticipate our needs.”

“Deep knowledge of TP regulation, commercial attributes.”

“Flexibility, adaptation, quick reaction.”

“Commitment with high quality standards and timings.”

Laguard Advocats

Laguard Advocats is a full-service law firm with prowess in general corporate tax and transactions mandates. Intergenerational business handovers and wealth transfer engagements are recurrent. Tax controversy is a developing service line, and the firm has embraced automated workflow processes. Partner Gerard Marata manages the firm.

The firm completed assorted corporate restructuring, incentive planning and remuneration planning for assorted Spanish clients. Tax assessment appeals against the tax authorities were also achieved.

Tax lawyer Javier Giner joined the firm in September 2022. Outgoing partner Jordi Vilalta departed the practice in June 2023.

Client feedback

“Negotiation process with local tax authority in order to maintain tax advantages that had been cancelled.”

“They are capable of clearly understanding the needs of the client and with these offer legal solutions that fit perfectly the case and with an economic background that allows to this solution to be perfectly applicable and with good results. They are very proactive and their solutions are very imaginative.”


Pérez-Llorca Spain provides esteemed case-specific advice on domestic and cross-border issues for international business groups, family-owned companies, and private individuals. The team has enriched its transactions proficiency on the Iberian alongside tax litigation and audit procedures. Key practitioners are Clara Jiménez and Norma Peña i Bagés in taxation. Fund formation specialist Partner José Ramón Vizcaíno, José Suárez, and José Azqueta are fellow contacts.

The firm represented Cemex to overturn an appeal rejection pertaining to a corporate income tax audit. It also acted for Distribuidora Internacional de Alimentación on refinancing its syndicated debt. The practice also collaborated with underwriters from a tax liability perspective.

In 2022, counsels Esther Virgili Moreno and Adolfo Martín joined the firm.

Client feedback

“Up and coming full service Spanish law firm.”

Simmons & Simmons

Simmons & Simmons Spain is led by partner Juan Sosa Pons-Sorolla, and two associates with coveted expertise in cross-border transactions, contentious litigation, corporate M&A, and pan-European asset management. The firm has built a robust client base in the life sciences, telecommunications, and media sectors.

The firm advised a sovereign wealth fund on structuring a joint venture in the real estate sector. It also acted for creditors on a unicorn group refinancing mandate. Spin-off restructuring was completed for a renewable energy client.

Client feedback

“The overall quality of service received from Simmons & Simmons’ Spanish tax practice has been excellent. They consistently provide excellent level of service when it comes to: Tax technical and relevant industry knowledge; reliability; experience; value for money; approachability; and delivery response time.”

Toda & Nel-lo

Toda & Nel-lo is renowned in the Spanish legal market for its expertise in complex corporate, private, and public law matters. The practice has repute in HNWI wealth management from the Barcelona office. Mandates are also received for divestment transactions. Since opening in Madrid, the practice has grown robustly under managing partner Ignacio Goytisolo Marquínez. Fellow partners Lourdes Pérez-Luque, Francisco Javier Chamorro Pérez, and Lorena Puig de Travy are notable contacts.

The firm provided tax applicable advice on the Double Tax Treaty for a company with a Benelux structure. It also acted for a German clothing retailer on VAT compliance concerning promotional initiatives.

Client feedback

“Technically excellent, good personal approach and open minded to offer solutions.”

“Excellent tax and contract lawyers.”

“They were very clear in explaining the tax and corporate options and alternatives to the client. They have extensive knowledge about competitive advantages in Spain comparing to other European jurisdictions.”

“Great legislative knowledge, quick reaction to problems, personalized treatment, long term vision and 360 approach.”

“Great advises. On time proposals and adjusted to our needs. They suggested us to make changes to improve our tax performance.”

“Extremely professional and giving a lot of confidence to the client. About taxes they have a deep knowledge of the subject and the look and fight for the best solution for their client. In our particular case I was aware all the time about the consequences of the different steps that we took in order to solve the problem.”

“The level of knowledge is at the highest level and 100% clarification of queries.”

“Expertise, very good team, know how. Proactive attitude.”

“Great work and advice. On time documents”

TPC Group

TPC Group is an international transfer pricing and consulting firm. It provides tax planning services and transfer pricing transaction advice. Country-by-Country reporting, benchmarking, audits, and defence strategy before the tax administration are complementary service lines.

The firm completed an analysis of intra-group transactions and transfer pricing policies. It also provided intangible valuation under Spanish legislation in a separate mandate.

Transfer Pricing Specialists

TPS is an independent firm founded in 2010 and comprised of experienced professionals providing advice on transfer pricing and related-party transactions. Specialties include benchmarking studies, business restructuring, multilateral APAs, and due diligence. The practice is the representative firm of TPA Global in Spain, covering 60 nations worldwide. Based in Madrid, the firm is led by founding partner Claire Sanga. Fellow partners are Jose Antonio Otero, Antonio Pina, and Angela Rodriguez Tembleque.

The firm acted for an insurance group on policy design for new intercompany transactions and transfer policy realignment. It also provided Country-by-Country reporting and compliance activity.

Client feedback

“Consolidated team, technically excellent and on time.”

“Problem solving approach, Proactive attitude to understand business situations and conflicts, Excellent relationship between fees and delivery.”

“They were very detailed oriented and took the time to understand our complex business in order to do both tasks. Additionally, it was really easy to work with them and the relationship was very good and easy going.”

“Professionalism, seriousness, in-depth normative knowledge, speed in compensating the situation, configure alternatives and facilitate resolutions. Direct, frank, clear and concise treatment.”

“Very organized, committed and client oriented. They can work with tight deadlines.”

“Professional and efficient.”

“1) Proactive approach 2) Problem solving focus 3) Expertise 4) Analytical skills.”

Uría Menéndez

Uría Menéndez is a multidisciplinary international law firm with esteemed practitioners across the Iberian Peninsula. Cross-border tax advice is given through a network to corporate clients, private equity, and family groups. Expertise is based on financial restructurings, debut issuances, and real estate transactions. APAs and litigation are complementary functions. Partners Rafael García Llaneza, Carlos García-Olías, Víctor Viana, Guillermo Canalejo and Bilbao office head Iratxe Celaya are key contacts.

The firm acted in tax proceedings before the Spanish High Court on a disputed corporate income tax assessment. It also assisted a separate client in holding structure controversy for a real estate client.

Counsel David Vilches joined the firm in January 2023.

Client feedback

“Technical excellence.”

“Uria is proactive, client oriented and technically insuperable. They always have cutting edge case law and scholars arguments. The approach is sensitive and realistic.”

“Their support has a very strong technical basis which provides with comfort when taking a decision.”

“Uria is always extremely proactive and has a cutting-edge knowledge of the most recent case law. They have an extremely positive strategic and client-oriented view.”

“The Uría team is a strong and cohesive group that complements each other very well. They have a unified approach, not only from a tax perspective, but also in considering other areas affected by their work, which gives clients confidence. This level of coherence is not commonly found in other offices where teams seem to be more disconnected.”

“Uria has been exceptional in every occasion that we had to ask for their advice, particularly thoroughness and in-depth analysis, timeliness, and ability to propose workable and practical solutions at any given issue.”

“Expertize, excellent knowledge in regulation and caselaw, proactive, supportive, focuses in solution provider.”

Ventura Garcés

Ventura Garcés specialises in company tax law on the Iberian Peninsula and internationally relating to investments and disinvestments. Inheritance planning coexists with an indirect focus. Key practitioners are managing partner Víctor De Cambra and a consignment of lawyer and economists. Lawyer Pablo Sprazzato is head of tax at the Madrid office and works with practitioner Esther Rodríguez.

The firm assisted a client in a residence transition with complex social security and migration dimensions. It also provided advice on a real estate property purchase.

Client feedback

“Very knowledgeable of all aspects of commercial law, and personal service.”

“Ventura Garcés's team swiftly reacted to the request and provided explicit and tailor-made advice on the complicated tax and labour law matter and answered the follow-up questions. The team successfully completed the assignment within the established deadline.”

“Good professional approach and proactive.”

Zadal Abogados y Asesores Tributarios

Zadal Abogados y Asesores Tributarios is an esteemed Spanish boutique. It is renowned for taxation controversy pertaining to preliminary discussions though to audits and litigation. The firm is led by partner Antonio Cendan Fernandez-Peinado. Senior associate Roger Tort Josa is a reorganisation specialist.

The practice conducted multiple disputes before the National and Supreme Court related to income tax assessments and asset liability mandates.

Client feedback

“They are always available, at any time. They have a huge experience and a deep knowledge of Law.”

“Zadal’s human capital and the knowledge/experience in house is a great asset when it comes to advise and help individuals like me when it comes to all tax and legal matters around the fiscal/tax area.”

“Personalized attention, professional solvency and dedication.”

“Professionalism, personalized attention, in-depth knowledge of the matter and compliance with commitments and deadlines.”

“The whole team is extremely qualified. They always think about a practical approach to the problems, and they are always capable to find a solution, no matter how complex the problem can be.”

“They have solid tax skills, and their knowledge of the tax procedure is simply outstanding.”

“Preparation of tax reports, consulting and drafting of administrative appeals.”