Miriam Barrera Ubieto Avinguda Diagonal, 654 Partner 08034 Barcelona (Spain) Barcelona +34 93 253 37 00 miriam.barrera@garrigues.com +34 93 253 37 50 Tax Accounting Law Mergers & Acquisitions Financial Institutions Private Equity Experience Miriam Barrera is a partner in the Tax Law Department at Garrigues, where she has pursued her professional career following a period at Arthur Andersen. She is responsible in the Barcelona office for the financial sector tax practice area, and for the accounting law practice area. Her areas of expertise include taxation of M&A transactions, taxation under the consolidated tax regime and accounting law. She specializes in the taxation of financial institutions, private equity firms and large business groups, and provides ongoing tax advice in their principal M&A and internal restructuring transactions. Her role providing ongoing advice to the main Catalan financial institutions is particularly noteworthy, along with her involvement in numerous projects within the framework of the Spanish financial sector reform. In 2012 she was recognized by Best Lawyers (an annual ranking published by the financial daily Expansión) as a leading tax lawyer in Spain. She is a regular speaker at seminars and conferences staged by the Firm and by other specialized centers. She has organized numerous tax workshops for several financial institutions. She has collaborated with the Escuela Superior de Administración y Dirección de Empresas (ESADE) on the postgraduate Master’s program in Tax Law, giving classes on corporate restructurings. Academic background