Ana  Paula  Pardo  Lelo  de  Larrea  /  apardo@smps.com.mx  Partner                                  

Ana   Paula   joined   SMPS   Legal   in   2015   as   Tax   partner.   Her   main   prac@ce   is   taxa@on  concerning   domes@c   and   interna@onal   aspects   and   involves   represen@ng   corpora@ons  and   individuals.   She   regularly   advises   clients   on   maDers   involving   commercial  transac@ons,   tax   planning,   start   up   business,   joint   ventures,   investments,   acquisi@ons,  mergers,  spin  offs,  disposi@ons,  tax  free  reorganiza@ons  and  transfer  pricing  consul@ng.      Ana   Paula   has   extensive   experience   in   interna@onal   transac@ons,   in   corporate   law,  including   representa@on   of   mul@na@onals   groups   and   domes@c   groups,   specific  controversy   and   li@ga@on,   represen@ng   domes@c   and   interna@onal   clients   in   tax   audits  and  nego@a@ons  skills.      Before  joining  SMPS  Legal,  Ana  Paula  was  an  associate  at  Hogan  Lovells  BSTL  since  2010  and  before  that  she  was  an  associate  at  Basham  Ringe  y  Correa.  She  also  clerked  at  the  tax  bou@que,  Or@z,  Sainz  y  Erreguerena  for  two  years  and  a  half.    Ana   Paula   obtained   her   Law   Degree   from   Universidad   Panamericana   in   2002,   her  Postgraduate   Degree   from   the   Universidad   de   Salamanca.   She   holds   a   LL.M   from   the  University  of  Florida   -­‐  Fredric  G.  Levin  College  of  Law,  2007,  obtaining   the  Cer@ficate  of  Academic  Excellence.      Ana  Paula   is  fluent   in  Spanish  and  English  and  she   is  a  member  of   the   IBA,   IFA  and  YIN  commiDees.