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Atty. Eleanor L. Roque
Principal, Tax Advisory & Compliance

Atty. Eleanor L. Roque

Atty. Lea is a Principal in P&A Grant Thornton’s Tax Advisory and Compliance Practice Area. She started her tax practice after passing the bar exams. She was posted at Grant Thornton (Vietnam) Ltd., where she was the Tax Director for two years until she joined P&A Grant Thornton in 2009. 

Atty. Lea has extensive experience providing tax advisory services on direct international taxation, conducting studies on appropriate investment vehicles, and recommending the most tax-efficient corporate structures for investments and acquisitions. 

She has also been involved in tax due diligence work in connection with M&A activities, personal income tax advisory and planning, preparation of various opinions and analyses of tax issues, and disseminating tax updates through tax seminars. She has covered various industries, including BPOs, real estate, media, banks, mining, and insurance.

Atty. Lea completed her undergraduate studies in University of the Philippines Diliman, earning a bachelor's degree in communications (Journalism). She completed her GT International Senior Leadership Programme at Said Business School and the University of Oxford. She also earned her Bachelor of Laws degree and Master of Laws in San Beda College and San Beda Graduate School. Currently, Lea is studying for the Doctor of the Science of Law (J.S.D.) in San Beda Graduate School of Law.


  • Past President and Ex-Officio Director, Tax Management Association of the Philippines, Inc.
  • Member, Integrated Bar of the Philippines
  • Member, Financial Executives Institute of the Philippines (FINEX)


  • Women in Tax Leaders, Grant Thornton International
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Atty. Eleanor L. Roque
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Principal, Tax Advisory & Compliance
Atty. Eleanor L. Roque
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