Luis M. Cárdenas Ibarra is currently coursing a law degree at Escuela Libre de Derecho.  Mr. Cárdenas has experience at corporate law, finance, mergers and acquisitions and capital markets, where he has participated and helped in the issuance of over US$180 million in debt instruments. Prior to join Gonzalez Calvillo, S.C., he worked as a law clerk at Contreras y Janeiro, S.C., helping in the tax trial’s area.  Mr. Cárdenas is a regular writer and columnist in academic magazines and journals. He is also a Member of the Editorial Board of Revista Pandecta and Member of the Student´s Society of the Escuela Libre de Derecho.