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Miranda & Amado, Rocio Liu, Lima, PERU

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Rocio Liu

Work +51 1 610-4741
Miranda & Amado

Work Department




Lawyer from Pontificia Universidad Católica del Perú. Partner at Miranda & Amado since 2006, she joined the firm as an associate in 2003. She leads the Tax and Customs practice. She has participated in tax planning for complex corporate reorganizations, bank deals and transactional work, including a cross-border IPO and M&A of some of the largest Peruvian financial groups. She has been also very active providing inbound tax advice, structuring foreign investments, infrastructure projects (roads, port facilities, urban transport, irrigation and electrical transmission, among others), including assistance to prepare bids and tax simulations. She is experienced in tailored tax advice for specific industries (banking, telecom and natural resources). She has been professor of tax law for 10 years.


English, Spanish


  • Universidad de Lima, Masters in Commercial Law (1996-1998).
  • Pontificia Universidad Católica del Perú, Lawyer (1994).


Corporate and M&A

Within: Corporate and M&A

Miranda & Amado remains hard to beat for complex, high-value and cross-border transactions, often earning the role of regional Latin American co-ordinator for deals. The heavyweight, 26-lawyer team, matched in resources by few firms in the market, provides ‘excellent industry knowledge, good response times and precise advice’. Clients also rate the personalised service: namely, attention from partners and an understanding of the client’s business. Luis Miranda succeeded Bruno Amiel as corporate head, with Amiel stepping up into the firm’s strategy committee. Miranda brings ‘commitment and creativity’ to the table and led advice to fuel retailer Primax on its $300m purchase of almost 450 petrol stations from competitor Grupo Pecsa. The experienced Roberto MacLean, assisted by banking and insurance specialist Rafael Corzo and head of tax Rocío Liu, acted for Intercorp Financial Services on its $268m acquisition of Peruvian insurance and mortgage companies Seguros Sura and Hipotecaria Sura from Sura Asset Management and Group Wiese respectively. The department’s six corporate and M&A-focused partners also include: the ‘very sharpBruno Amiel, who has a ‘strong character which is perfect in a tough negotiation environment’; Nathalie Paredes, who led TC Latin America Partners on its acquisition of Villa en El Polo real estate project, comprising the construction of 941 apartments in Lima; and Anahi Com. The 20-strong associate bench includes María Pía Talavera, who ‘stands out’ for her ‘relevant legal advice’. Clients include Telefónica del Perú, International Finance Corporation (IFC) and Mexican pharmaceutical, Laboratorios Sanfer.

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Within: Tax

Miranda & Amado’s in-demand, standalone tax department is steered by the highly-experienced Rocío Liu, known for her skills as a tax litigator. She is supported by the popular Pablo Sotomayor and a seven-strong associate team, which overall, is particularly well-versed in advising highly-regulated sectors such as banking, telecoms, energy and natural resources. Lui successfully led advice to Kimberly-Clark Peru in its precedent-setting case against the SUNAT regarding the tax status of voluntary profit-sharing granted to employees; she is now advising on a similar case on behalf of Banco de Crédito del Perú, with $20.7m in dispute. On the non-contentious side, Lui led tax advice to Intercorp on its $268m acquisition of the local insurance and mortgage administration businesses of Colombia’s Sura Asset Management. Telefónica del Perú, Engie Energía Perú and Enel Group are clients of the practice.

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