Eduardo M. Garza Etienne




Mr. Garza Etienne has been a partner in Santos Elizondo since 2006. His practice focuses mainly in the areas of corporate law, international business transactions, acquisition and sale of companies, financing and restructuring, including bankruptcy proceedings, as well as having extensive experience in the development and implementation of real estate projects.

Some recent relevant operations include:

  • Representation of foreign investors in the legal and fiscal structure of an investment of approximately US $ 100 million, for the development of residential buildings in Mexico City.
  • Representation of foreign investors in the sale of shopping centers in different entities of the southeast, center and northeast of the country, in an operation of approximately US $ 50 million.
  • Representation of investors in the tax structure of a development of approximately 330 luxury units in Cancún, Quintana Roo.
  • Representation of various companies in the negotiation and implementation of corporate restructuring and refinancing processes, preferential and subordinated capital participation structures, as well as debt structures with placement of instruments in local and foreign markets.

Mr. Garza Etienne is a member and has participated as counselor in the Inter-American Law Institute, Mexican Bar Association, Bar Association (Colegio de Abogados, A.C.), Mexico-United States Bar Association, State Committee of Nuevo Leon of the Citizen Participation Council of the Office of the Mexican Attorney-General, National Association of Business Lawyers (Asociación Nacional de Abogados de Empresa, A.C.). Likewise, he serves as a member and Secretary in various advisory councils, boards of directors of various entities, companies and charities. In the academic field, he has been professor and guest at the Law School of Monterrey Institute of Technology and Higher Education, and has given talks on corporate, financial and real estate law in various institutions.

Mr. Garza Etienne graduated in 1997 with a Law degree from the Monterrey Institute of Technology and Higher Education and obtained the title of Master in Laws in Comparative Jurisprudence from the Law School of the University of New York. He studied in the Master’s program in Finance of the EGADE Business School of the Monterrey Institute of Technology and Higher Education. He has done studies on Finance, Investment and Banking at Barry University in Miami, Florida, as well as an International Practice Seminar by the New York City Bar, New York


  • Corporate Law
  • Corporate Finances
  • Mergers & Acquisitions
  • Real Estate Law


  • LL.M in Comparative Jurisprudence, New York University School of Law (1998)
  • Law Degree, Monterrey Institute of Technology and Higher Education (1997)


  • Spanish
  • English