A market-leading firm in the tax arena, Hernández & Cía handles the gamut of tax matters. The team's regular workload includes tax compliance, general advisory, domestic and cross-border tax structuring, tax audits, and administrative and judicial litigation. Advising a stellar roster of local and global clients, the group also advises on corporate tax matters, such as transactional structuring and financing. The group is jointly led by industry veteran and founding partner Luis Hernández Berenguel, who concentrates on tax regulations for infrastructure contracts; Milagros Bustillos, a specialist in administrative tax proceedings before the National Superintendence of Customs and Tax Administration (SUNAT); and Leonardo Lopez, an international trade expert. Fernando Nunez is well regarded for his experience in private client tax services and wealth management advice, while Rodrigo Flores specialises in international tax transactions and the taxation of natural resources. Counsel Patricia Tamashiro is well versed in high-profile tax transactions.

The ‘extremely competent and professional’ tax department at Philippi Prietocarrizosa Ferrero DU & Uria leverages its network of offices in Chile and Colombia to assist various local and international clients, ranging from telecoms groups to retail and corporate multinationals. Experienced in both contentious and non-contentious tax work, the practice is jointly led by Walker Villanueva, an international tax expert who is praised by clients for ‘achieving goals efficiently and effectively’, and Dante Sanguinetti, who covers corporate taxation and personal wealth management. Milagros Pastor is highly regarded for her tax advice relating to acquisitions, while Carlos Moreano draws from his experience at SUNAT to handle tax disputes at the administrative and judicial levels. At the principal associate level, Elizabeth Contreras concentrates on tax planning schemes involving high-net-worth individuals, and Alexa Adriazola assists clients with the development of tax-efficient financing structures. Senior associates Claudia Loyola and Kevin Fernández are well equipped to advise on tax audits and wealth management matters, respectively. Associate Fernando Miranda handles the sponsorship of tax procedures.

Renowned for its expertise in high-value and complex transactions, the strong tax department at Rodrigo, Elías & Medrano Abogados advises on the tax elements of major M&A deals, restructurings, and proceedings before the SUNAT and Tax Court. The firm acts for a diverse portfolio of clients, including domestic and international corporations from the mining, insurance, banking and technology sectors. Alex Córdova, a specialist in corporate tax and extractive industries taxation, leads the group alongside Alex Morris, who specialises in advising private clients on wealth planning matters. Tulio Tartarini is well versed in utilities taxation and transfer pricing, while José Chiarella, who joined from Damma Legal Advisors in May 2023, offers expertise in international tax matters. Mariella de la Torre is a key contact for tax litigation proceedings in the mining industry; Gonzalo La Torre is a trusted advisor for insurance taxation and tax audits; and Lourdes Castillo advises mining companies on various tax issues. Clients turn to Raúl Hidalgo for assistance with tax issues arising from infrastructure and project development matters, while counsel Andrea Madueño demonstrates skill in fiscal planning strategies. Associate Joan Tello handles excise tax and the taxation of natural resources.

Praised by clients for being ‘knowledgeable, practical and responsive’, the distinguished tax group at boutique firm Zuzunaga & Assereto Abogados handles tax litigation and arbitration procedures, corporate tax, and international trade and customs issues. The group is particularly strong in handling tax matters in the mining, engineering, technology and logistics industries. Advising domestic and international clients, the practice is jointly led by corporate tax specialist Fernando Zuzunaga; Juan José Assereto, who handles fiscal auditing and the tax elements of infrastructure projects; Lorgio Moreno, an expert in tax disputes; and Luciana Yañez, who is experienced in tax planning for foreign corporate investments and high-net-worth individuals. Manuel Carrión, who was recently promoted to partner, focuses on foreign investment tax. At the senior associate level, Jorge Figueroa frequently defends companies before the Peruvian Tax Administration.

At Damma Legal Advisors, the reputed tax group regularly undertakes domestic and cross-border tax work and adopts a multidisciplinary approach by collaborating with the firm’s M&A, infrastructure and finance teams. The leadership trio comprises Iván Chu, who focuses on assisting high-net-worth individuals and families with tax strategy advice, in addition to devising tax-efficient structures for M&A transactions; Rocio Liu, an expert in navigating complex tax audits; and Walther Belaunde, who handles general corporate advisory work and corporate structuring. Director Johana Timana, who joined from Philippi Prietocarrizosa Ferrero DU & Uria in September 2023, primarily analyses the tax implications of corporate deals.

Situated within a globally integrated office network, Estudio Echecopar member firm of Baker McKenzie International is accustomed to advising major local and foreign clients in the healthcare, tech, energy and banking sectors. The department’s portfolio of work spans tax planning, tax issues in large-scale M&A transactions, proceedings before the Peruvian Tax Authorities, and wealth management tax advisory. Rolando Ramirez-Gaston Horny leads the practice and is well equipped to advise corporate clients on financial and commercial tax planning. At the principal associate level, Cristina De La Piedra handles tax compliance and income tax matters; Dora Ramos focuses on litigation; and Carla Peirano covers tax consultancy, with a particular specialism in infrastructure projects. Associate Nicolas Bullon, who joined the team in September 2023, assists mining and hydrocarbon companies in tax planning and audits.

At EY Peru, the sizeable tax department demonstrates expertise in corporate reorganisations, wealth planning advisory, and tax proceedings before the SUNAT, Administrative Tax Court and Supreme Court. Seasoned tax practitioner David De La Torre leads the team and advises on the tax considerations of foreign investment and international operations, as well as performing due diligence reviews. Fernando Tori focuses on the tax implications of cross-border M&A transactions, and Roberto Cores provides tax advice to local and foreign corporations. Humberto Astete is a key contact for corporate tax matters in the mining and energy sectors, while Guillermo Hidalgo handles tax review and analysis, and Maria Eugenia Caller is well versed in tax-related administrative proceedings.

At Gálvez & Dolorier Abogados, the tax team is skilled in cases involving tax authority audits, transfer pricing and disputes, often for clients in the TMT, mining, energy and retail sectors. The team is collectively led by José Gálvez Rosasco, ‘a first-line professional‘ who is experienced in domestic and international tax planning and tax issues related to M&A transactions; client favourite Silvia Muñoz-Salgado (‘great competence and diligence‘; ‘clear when answering tax queries’), is a trusted advisor in intragroup financing and services; and Martín Mantilla Hidalgo, who demonstrates strength in acting for private and public sector clients in tax litigation – both administrative and judicial. The group also houses a strong associate bench; key names include Eduardo Guerra, who is well versed in income tax matters; Francis Gutiérrez, who provides capital markets-related tax advice; and Karem Carrillo, who handles complex transfer pricing cases; all three have over a ten years’ experience in tax matters.

The boutique tax practice at Gálvez, Risso, Zegarra & Asociados has experience in major tax transactions for clients in the retail, aviation and telecom industries. Often involved in precedent-setting cases before the tax courts, the group is jointly led by Ramón Gálvez, Carolina Risso, Carlos Zegarra, Karen Alegría and Christian Cáceres, all of whom have ample in-house experience at Big Four firms. At name partner level: Gálvez is an expert in complex tax matters, often assisting top companies in devising tax-efficient corporate structures; Risso is the key contact for tax disputes; and Zegarra is reputed for his tax planning capabilities, along with his international trade and customs knowledge. Alegría handles domestic and international tax planning, in addition to providing tax advice to non-domiciled clients; and Cáceres concentrates on the facilitation of business acquisitions and transfers, and also handles tax audits. Victoria Neira joined as practice director from Estudio Echecopar member firm of Baker McKenzie International in April 2023, but subsequently moved to the public sector as an advisor at the Ministerio de Economía y Finanzas - effective as of July 2024.

Leveraging the firm's international network of offices, the tax group at CMS Grau regularly advises on tax compliance matters and the tax elements of commercial transactions. Operating across the energy, mining, and oil and gas industries, the practice is co-led by Rolando Cevasco, who focuses on tax issues within M&A deals and wealth management matters, and Yessica Manzur, a specialist in international tax planning and tax structuring. At the senior associate level, Carlos Chirinos demonstrates strength in transfer pricing and tax audits, while César Dávila focuses on tax litigation and the taxation of high-net-worth individuals.

Praised by clients for consistently ‘exceeding expectations’, the tax group at Miranda & Amado combines tax advisory, transactional and litigation expertise. With particular experience in tax matters in the telecoms and electricity sectors, the group advises on tax structuring, audits and income tax matters. The experienced Pablo Sotomayor oversees the practice and is skilled in the tax elements of M&A transactions, in addition to transfer pricing and international tax operations. At the associate level, Luis Miguel Sánchez focuses on tax compliance and planning, while Eduardo Pedroza handles various tax consultancy work.

Working across the manufacturing, mining and agribusiness sectors, the tax department at Muñiz, Olaya, Meléndez, Castro, Ono & Herrera Abogados advises on a wide range of matters, including corporate tax planning, tax audits, corporate reorganisations, and appeals and resolution management. Fernando Castro heads the team and is well equipped to advise on corporate tax and transfer pricing matters. Castro is ably supported by Daniel Ono, who advises industrial and pharmaceutical companies on tax proceedings at the administrative and judicial levels; Jorge Otoya, who covers international tax and wealth planning; Luis Garcia, who focuses on the tax elements of M&A transactions; and Frezzia Saavedra, who is a key contact for compliance work. Senior associates Cesar Angulo and César Castillo are noted for their strengths in invested capital procedures and proceedings before the SUNAT, respectively.

Coordinating with its global network of experts, the tax team at PricewaterhouseCoopers Peru also works in tandem with its in-house team of accountants and economists to advise on cross-border tax matters, transfer pricing and tax disputes. The practice advises clients from the tech, financial services and pharmaceutical industries, and is jointly led by Arturo Tuesta, Miguel Puga and Lourdes Chau. Tuesta demonstrates skill in wealth management and tax administration matters; Puga is a specialist in transfer pricing cases; and Chau handles tax litigation at various levels of court. Gino Menchola is a notable contact for tax planning and due diligence work, as is Sergio Vega-León, who also handles tax planning, specifically in relation to mining projects.

Working across the banking, mining and real estate sectors, the tax department at Rebaza, Alcázar & De Las Casas handles an array of work, advising on the evaluation of tax structures for cross-border transactions, tax planning, and contentious and non-contentious procedures before SUNAT. Adopting an interdisciplinary approach by coordinating with the firm's capital markets and finance teams, the group also covers the tax implications of international investments. With over 15 years of partner-level experience, private client and international tax work specialist Camilo Maruy leads the practice. César Luna Victoria concentrates on corporate tax strategies and family wealth management, while Víctor Valdez provides tax advice to banks and insurance companies. Roberto Polo became the goup’s fourth partner in June 2024 after his arrival from PwC and brings additional expertise regarding the tax aspects of financings and capital markets transactions, along with private client work. At the senior associate level, Miguel Ludeña devises tax-efficient M&A structures, while Aldely Arce, who joined from Damma Legal Advisors, provides tax advice in relation to mining and agricultural projects. Associate Jennifer Saavedra handles tax audits and litigation.

In the tax arena, Cuatrecasas is experienced in issues pertaining to tax optimisation and structuring procedures, often for clients in the engineering, private equity and utilities sectors. Known for its expertise in tax compliance, the firm also handles audit procedures and advanced VAT refunds. The experienced Juan Pablo Porto oversees the practice, and is ably supported by principal associate Giorgio Balza, who advises private clients on wealth management, and associates Stephanie Torres and Alisson Gálvez, who concentrate on tax litigation and M&A-related tax concerns, respectively.

At De Bracamonte - Haaker - Castellares, the tax team counts tax stucturing, litigation and audits within its ambit of work. Cristina Chang leads the group and is experienced in corporate reorganisations, tax litigation and M&A-related tax issues, in addition to representing mining companies in cases before the SUNAT. Senior associate Raúl Aguinaga is a key contact for tax planning advice, and frequently represents clients in the pharmaceutical and real estate sectors.

Sought by domestic and international clients in the finance, mining and agriculture industries, the tax group at DLA Piper Perú leverages the firm's global network of offices to advise on tax planning, tax risk assessments, double taxation treaties and transfer pricing matters. The firm is also well equipped to advise on compliance and wealth management matters. Erik Lind heads the department and assists corporate clients with the tax elements of financial transactions, in addition to defending companies in proceedings before the Peruvian tax authorities. Lind is ably supported by senior associate Rainer Carrillo and associate Luis André.

At DS Casahierro Abogados, the tax team advises on transfer pricing, double taxation treaties, tax planning and tax assessment cases. Elsewhere, the firm is noted for its capabilities in the tax elements of M&A transactions, often in the logistics, retail and mining industries. Percy Castle heads the group, drawing from his corporate tax experience to assist clients with proceedings at the administrative and judicial level, as well as wealth management and compliance matters. Augusto Millones concentrates on the design of tax-efficient corporate structures. At the senior associate level, Violeta Moncada focuses on advising local and foreign companies with financial transactions, while Pedro Mendoza handles tax planning and fiscal audits.

Garrigues’s tax department assists major banks and telecoms companies in a range of tax mandates, such as tax planning, audits and operational tax strategies. Javier De La Vega oversees the practice, bringing his expertise in tax structuring, compliance and due diligence reviews. Principal associate Rafael Martinelli handles tax planning in cross-border transactions. At the senior associate level, Ana Sousa advises construction and mining sector clients on corporate restructuring matters, while Yamila Reinides covers international taxation, and Hernán Aquije focuses on M&A-related tax considerations for local and domestic companies. Associate Armando Buendía advises on the tax aspects of project finance deals.

Highly regarded for its ‘exceptional dedication and client-focused approach’, the tax team at Estudio Olaechea handles both local and international tax and customs matters, primarily in the real estate, aviation, telecoms and logistics fields. The group advises on tax planning, double taxation agreements and cross-border partnership deals. Michael Morales leads the offering and focuses on the design of tax-efficient corporate structures, in addition to audit matters. At the senior associate level, Nataly Aspinwall is experienced in tax proceedings before SUNAT, while Fiorela Rios concentrates on international tax law and taxation in the digital economy.

At Payet, Rey, Cauvi, Pérez Abogados, the tax group advises clients from the mining, construction and banking sectors, and handles corporate tax, tax litigation and international tax planning. The team showcases skill in the tax elements of M&A deals, the review of tax assessments, and the estimation of potential tax contingencies. Vanessa Watanabe leads the practice and concentrates on transactional and indirect tax and tax audit procedures. At the principal associate level, Lisset López is well versed in tax planning and wealth management tax advisory, while Renzo Grández covers complaints in tax administrations.

Thorne, Echeandia & Lema Abogados’ tax department operates across the infrastructure, technology and mining sectors and acts for an extensive range of domestic and global clients. Core workflows for the group include corporate tax advisory, tax planning, and intercompany and transfer pricing. Jesús Ramos Angeles oversees the practice and draws from his experience at the Big Four to advise on tax in the digital economy. Armando Lema focuses on international tax, and Alfred Kossuth advises private clients on tax structuring mandates. Senior associate Paola De La Cruz focuses on tax audit proceedings in front of SUNAT.