Consortium Legal‘s tax practice remains a force in the market, harnessing the deep bench strength of locations in Costa Rica, Guatemala, Honduras, El Salvador and Nicaragua to advise insurers, banks, non-bank lenders, and local and multinational corporates (including Cemex and Walmart) on a diverse spectrum of matters across the practice space. With a client base spanning such sectors as energy, consumer products, tech, infrastructure, retail, shipping and building materials, the firm’s comprehensive service extends to the tax aspects of high-value, cross-border transactions and major infrastructure projects (including toll roads and port concessions), transfer pricing, judicial and administrative litigation, tax compliance and customs processes. The team is led by Diego Salto, who brings over 28 years of experience to the tax space; transfer pricing expert Rafael Luna; and tax litigation coordinator Anayansi Mora. Felipe Guevara, who was elevated to the partnership in May 2024, is a key name for customs processes and high-value infrastructure projects.

Powered by regional strength, the experienced tax team at Arias advises major multinationals across such sectors as retail, tech, energy, chemicals, software, manufacturing and real estate on a comprehensive range of tax matters. The firm’s full service covers planning, tax ​​compliance, due diligence, litigation, transfer pricing and the tax implications of M&A transactions. The team is led by corporate tax compliance expert Carolina Flores and Carlos Camacho, who advises companies on the free trade zone regime and who specialises in advising investors on complex customs matters. Other key figures include senior counsel Ligia Alfaro, who provides support in day-to-day consulting and in complex tax litigation, and senior associate María Paula Amador.

The tax group at EY Law Central America leverages the bench strength of eight offices in seven countries to provide a comprehensive range of services to national and multinational corporates (including Johnson & Johnson and Huawei) involved in high-value, cross-border transactions. With an active client base spanning the medical devices, food, telecoms, pharmaceuticals and apparel sectors, the team assists with transfer pricing, business tax, international tax, tax policy and controversy, transactional tax and tax compliance reporting. Rafael Sayagués, who is managing partner of the tax and legal practices in Central America, Panama and the Dominican Republic, brings expertise to such matters as corporate restructuring and reorganisations, the design and implementation of cross-border transactions and tax incentive systems. Other key figures include Juan Carlos Chavarría, who draws on over 25 years of experience in the practice area to advise clients on international trade, transfer pricing, tax modelling and tax incentive systems; Antonio Ruiz Rojas, who leads the transactional tax and tax controversy practice in Central America, Panama and the Dominican Republic, and who specialises in the tax due diligence aspects of multi-jurisdictional deals; and indirect tax, customs and global trade director Carolina Palma, who manages matters relating to free trade zone structuring and compliance.

The multidisciplinary tax team at Facio & Cañas brings strength to assisting insurers, financial institutions and major national and international corporations, such as Telefónica, Del Monte, British American Tobacco, ASSA and Holcim, on a diverse range of matters across the practice area. With a client portfolio spanning the telecoms, construction, tech, food, tobacco, beverages, hospitality and education sectors, the practice’s comprehensive service covers administrative tax audits, litigation, tax issues relating to corporate restructuring and M&A, tax planning for profit and non-profit organisations, compliance monitoring and tax return processing. Department founder and finance and tax law expert Adrián Torrealba leads the team, along with José María Oreamuno, who specialises in administrative matters, and senior associate Modesto Vargas, who draws on experience as an adviser to the Costa Rican tax administration. Other key figures include senior associate César Domínguez and associates Esteban Chaves and Jorge Vargas.

The tax team at BLP employs the combined bench strength of offices in San José, Puntarenas, Guanacaste and Marina Flamingo, in addition to branches across Latin America and Europe, to represent domestic and multinational corporates involved in complex, cross-border tax disputes. With an active client base spanning such sectors as hospitality, tourism, financial services and IT, the practice’s comprehensive service covers tax litigation, tax consultancy, due diligence, asset planning, tax compliance and customs matters. Tax director Vittoria Di Gioacchino heads the team, specialising in international taxes and corporate structuring.

The tax team at ECIJA channels the combined bench strength of offices in 17 countries spanning Central America, Europe and Asia (plus one in the metaverse) to provide national and international corporates across such sectors as hospitality, energy, agriculture and real estate with a comprehensive range of tax advisory services, from tax contingencies analysis and planning to representation before administrative tribunals and in judicial proceedings. The team is headed by experienced litigator and arbitrator Mariela Hernández, who assists clients with tax adjustments and the annulment of fines on administrative contracts. Associate Alonso López brings extensive public law experience.