Asier Álvarez Diez de Ulzurrun is a senior associate in Garrigues' Tax Department in the Las Palmas de Gran Canaria office, where he has been working since 2008. He specialises in the areas of transfer pricing and regional incentives of the Canary Islands Economic and Fiscal Regime (REF). He holds a degree in Law from the University of Las Palmas de Gran Canaria and a Master's Degree in Business Taxation from the School of Foreign Trade (Escoex). He also teaches at the University of the Mid-Atlantic (UNIDAM) in the Bachelor's Degree in Business Administration and the Double Degree in Law and Business Administration.