Tax in Argentina

Bruchou, Fernández Madero & Lombardi

The ‘excellent professionals’ in the Bruchou, Fernández Madero & Lombardi tax practice are known for their ‘commitment, technical ability and specialist expertise’. The ‘attentiveMatías Olivero Vila leads the team alongside Liban A. Kusa, who ‘gives clients confidence’. Other names key practitioners include the ‘outstandingNicolas Nogueira Castellini, who was promoted to partner in 2020, and Ezequiel Lipovetzky, who works across a range of tax matters but as head of the firm’s private wealth department, is particularly known for advice to high-net-worth individuals and families. Daniela Rey also standouts for work on a high volume of matter highlights. The practice demonstrates expertise in financial services and in litigation, with matter highlights including advising HSBC through a tax assessment process by the Federal Tax Administration and in litigation related to alleged tax evasion. The firm is also advising banks ABA and ADEBA, and has filed an action before the National Supreme Court to challenge the constitutionality of a turnover tax-withholding regime created by the province of Córdoba in order to obtain payments of non-residents taxpayers and digital services companies. In addition to high-profile litigations the firm also advises local and international clients on a range of transactional and intra-group tax matters.

Practice head(s):

Matías Olivero Vila; Liban Ángel Kusa

Testimonials

‘Excellent professionals. Always proactive and with great technical support. Constant monitoring and timely advice. They evaluate all the scenarios detecting the best opportunities. Great commitment and dedication.’

‘The commitment, technical ability and specialist expertise make this firm stand out.’

‘Nicolas Nogueira Castellini shows outstanding levels of commitment, responsibility and knowledge in his work.’

‘Matias Olivero Vila is always attentive consistently provides comprehensive solutions or answers.’

‘The Bruchou team is highly qualified and dedicated.  The speed and quality of the responses are the main characteristics of the service. Bruchou’s service is very unique in the market and valuable.’

‘Liban Kusa is the best on tax matters. He gives clients confidence and acts as a strategic partner  to mitigate risks and improve controls as well as be aware of changes and trends.’

‘Lucila Tagliaferro is a great professional who delivers customer satisfaction.’

Key clients

HSBC

Asociación de Bancos de la Argentina

Banco Galicia

Cargill

Despegar

Prosegur

Grupo MSU

VISA

BNP Paribas

Genneia

BAF Capital

Citibank

Banco Supervielle

Banco Macro

Natura Cosméticos

Vestas Group

Baggio

Go Integro

Credicuotas

Albanesi

Central Puerto

Work highlights

  • Tax counselling to HSBC related to an assessment process by the Federal Tax Administration; and defence against accusations of criminal tax evasion.
  • Filed an action before the National Supreme Court on behalf of certain financial institutions to challenge the constitutionality of a turnover tax-withholding regime created by the province of Córdoba in order to obtain payments of non-residents taxpayers and digital services companies.
  • Represented Cargill before the provincial tax authorities and the Provincial Justice in order to challenge differing local tax claims.

Marval O’Farrell Mairal

The Marval O’Farrell Mairal tax team combines technical ‘depth and precision’ with a ‘commercial perspective’ to address the specific business needs of its clients. The ‘impeccable’ and ‘exceptionalMaría Inés Brandt co-leads the practice alongside the ‘stand-outWalter C Keiniger; Gabriel Gotlib, who has ‘enormous experience’, and veteran transactional-tax expert Fernando M Vaquero. Associates Luciana Virgile, who specialises in tax litigation and advice, and the ‘extraordinarySergio Vergara are also praised by clients for their communication and technical skills. The team’s deeply experienced bench allows it to cover all aspects of tax law and advice for domestic and international clients. Frequently working in concert with the firm’s blue-chip corporate and M&A team the practice is especially strong in transactional tax, but is equally adept at guiding clients through foreign exchange, tax planning and wealth management matters (among others). The firm also boasts an impressive track record in tax litigation and recently obtained favourable injunctions for Telecom Argentina before federal courts in order to prevent municipalities from claiming taxes from which Telecom Argentina has been exempt following a merger with Cablevision.

Practice head(s):

María Inés Brandt; Gabriel Gotlib; Walter C Keiniger; Fernando M Vaquero

Testimonials

‘The team provides detailed technical advice and is excellent at contextualising this and giving a commercial perspective.’

‘Maria Ines Brant is a highly competent and experienced tax practitioner who is able to concisely convey complex tax issues in form that is easily digestible. She always delivers advice within the specified deadline and is adept at working with other specialist lawyers where this can enhance value.’

‘Maria Ines Brandt is an exceptional lawyer. I can only give favorable comments. An excellent predisposition, but what is special about her is the combination of impeccable technical knowledge and practicality.’

‘Gabriel Gotlib has enormous experience in managing tax strategies in a context of high inflation and high devaluation, taking into account the needs of a foreign company.’

‘Professionals with great expertise, dedication and great strategists. Humility, tenacity, receptivity and planning are among the teams many virtues.’

‘They are very good at managing conflicts and proposing good solutions to our problems with dynamism and orientation to our business needs.’

‘Sergio Vergara is an extraordinary associate. Very competent and with excellent communication skills and the ability to present complex issues in simple way’

‘The Marval tax team has the depth and precision that sets it apart in the market. They know the customer’s business. They don’t sell hours, they provide solutions. It is clearly the most outstanding team on the market.’

‘Walter Keininger and Luciana Virgile stand out for their work and professionalism.’

‘Their approach to the issues is always practical, considering the needs, policies and practices of the client. The knowledge of legislative, jurisprudential and market practice developments is second to none in the market.’

Key clients

Facebook

Citibank

Airbnb

General Motors

Telecom Argentina

Aerolíneas Argentinas

Itau Unibanco

Julius Baer Group

Cofco

Globant

Tata Consultancy Services

Mercado Libre

Work highlights

  • Advising Aerolíneas Argentinas on its merger with Austral Líneas Aéreas-Cielos del Sur, executed under the scope of a tax-free reorganisation process.
  • Ongoing advice regarding the complex cross-border tax aspects of Mercado Libre’s successful public offering of $1.1bn in international guaranteed senior notes.
  • Obtained favourable injunctions on behalf of Telecom Argentina before the federal courts in order to prevent municipalities from claiming taxes from which Telecom Argentina had been exempt following its merger with Cablevision.

Baker McKenzie

Baker McKenzie leverages its international network to provide an impressive roster of international clients operating in multiple sectors on Argentine tax matters. Martin Barreiro serves as the country coordinator for the firm’s tax team, which clients describe as ‘fast, attentive and excellent professionally’. Juan Pablo Menna and Esteban Rópolo are other key partners in the practice. Over the last year the firm’s workload has focused on steering technology companies through tax rules addressing cross-border digital services and advising individual clients and private banks on the hike in wealth taxation rates. The team is also active in litigation work and has been widely recognised for its transfer pricing expertise.

Practice head(s):

Martín Barreiro

Testimonials

‘They are fast, attentive and excellent professionally. They are up to date with all the news and actively and punctually inform.’

‘A team characterised by attention, professionalism, rigour.’

‘They are always informed and up-to-date on legislative changes.’

Key clients

Marriott

Vestas

UBS

Schlumberger Group

Archer Daniels Midland

Facebook

Federal Express

Eutelsat

Airbnb

Stripe

Work highlights

  • Assisted Marriott with the analysis of the tax implications deriving from the termination of a management agreement for the Sheraton Tucuman Hotel.
  • Advising Vestas with respect to the tax planning of their operations in Argentina under the benefits of tax incentives granted for the generation of renewable energy.
  • Tax advisory to UBS in order to evaluate the tax efficiency of its activities in the region.

O'Farrell

The ‘highly proactive and visionaryO'Farrell tax team stands out for its excellent track record in high profile tax litigation matters and is a clear market leader in complex administrative law and transfer pricing cases. The practice supports clients with a deep bench of experience and talent. Respected industry veteran Miguel Tesón, who has broad transactional and tax planning experience, leads the team with senior level support from constitutional tax law expert Guillermo Lalanne and ‘excellent professionalValeria Estathio, who focuses on federal and international tax matters. Tax dispute specialist María Celina Valls, who is working on one of the most important transfer-pricing matters in Argentina, currently, is also a key name.

Practice head(s):

Miguel Alejandro Maximo Teson

Testimonials

‘A practice that forms flexible teams, tailored to the needs of the case and the client. The team is always available and responsive.’

‘The tax team provides a comprehensive tax service. Valeria Estathio is a prominent partner. A highly experienced professional and an excellent manager with a great vision for the future.’

‘Excellent performance and knowledge of tax issues in the specific industries.’

‘Guillermo Lalanne is a master of provincial and local tax rules.’

‘Valeria Estathio is an excellent professional.’

‘A highly proactive and visionary team that understands issues and provides solutions.’

‘Valeria Estathio is able to explain complex matters in simple terms and proactively suggest the options realistically available to clients. She always demonstrates immediate availability for our case, communicating effectively and clearly.’

‘Excellent level of professionalism. Solid responses, follow-up, commitment and responsibility to each requirement that we make as clients.’

Key clients

Pampa Energía

Naturgy Argentina

Droguería del Sud

Ford Argentina

Importadora y Exportadora de la Patagonia

Grupo Telefónica Argentina

Swiss Medical Group

Biogenesis Bago

Transener

ZTE

Work highlights

  • Worked on an administrative procedure against the City of Buenos Aires which is claiming that VAT applicable to the sale of medicines shall be included in the taxable base for purposes of the turnover tax.
  • Submitted a claim on behalf of Telefónica de Argentina challenging the constitutional validity of prohibiting the application of the inflation adjustment provision to asset depreciation for income tax purposes.
  • Advised on court proceedings after the Federal Tax Authority challenged the depreciation of a concession permit to produce hydroelectric power in the 1990s, securing a favourable ruling for the client.

Pérez Alati, Grondona, Benites & Arntsen

Pérez Alati, Grondona, Benites & Arntsen’s ‘team of good professionals in different specialties’ provides ‘high quality, well-researched’ tax advice. Tax litigation and cross-border specialist Manuel Benites; Luis Marcelo Nuñez, who has broad experience in cases before the Supreme and Federal Tax Court; and customs litigation expert Andrés Galíndez, lead a practice that is especially strong in the energy sector. In addition to its litigation and energy-sector capability, the team also works with foreign and local clients on tax planning and transactional matters across a range of industries. Other notable names include tax litigation associate Matías Corte and Cristina Di Benedetto, who has a tax law focus. Germán Martín Quirán supports clients in municipal, provincial and federal tax assessments and fines. Facundo Fernández Santos has a corporate focus and works on M&A, financial transactions and transfer pricing tax matters.

Practice head(s):

Manuel Benites; Luis Marcelo Nuñez; Andrés María Galíndez

Testimonials

‘A team of good professionals in different specialties, covering both tax, legal and customs.’

‘High quality advice that is accurate and well-researched.’

Key clients

LDC Group

Shell CAPSA

Wintershall DEA

Total Austral Argentina

Falabella Argentina

LATAM Airlines

Exxon Mobil

JP Morgan Chase

Dow Chemical

Raizen Argentina

Work highlights

  • Advised Pan American Energy on a lawsuit challenging a demand from the Province of Santa Fe over payment of gross turnover tax.
  • Advised Orazul Energy Cerros Colorados in filing a claim against the Argentine Tax Authority in order to obtain an income tax reimbursement.

Rosso Alba & Rougès

The ‘first class’ tax boutique, now renamed Rosso Alba & Rougès as of early 2021, is best known for its ‘personalised service’ and exceptional expertise in transfer pricing, which clients widely cite as market leading. This has seen the firm build up an impressive pool of large domestic and global commodities, chemicals and energy clients, who regularly turn to the practice for advice on contentious and complex cross-border transfer-pricing matters. Cristian Rosso Alba is praised for his ‘strategic vision, attention to detail and understanding of the global implications of operations and structures’ and co-leads the practice alongside the ‘very efficient’ international tax expert Juan Marcos Rougès. Experienced senior associate Irina Mizrahi is also noted. As the new name would suggest, the firm has, however, undergone personnel changes. December 2020 saw the departure of former name partner Gerardo Francia and fellow corporate practitioner Christian Fleischer to establish their own practices. Subsequently, in Janaury-2021, Carlos Carillo and Juan Jose Catalan arrived as corporate practice director and associate, respectively; and Cecilia Burgos Baranda was hired as partner responsible for family law and high-net-worth individuals.

Practice head(s):

Cristian E. Rosso Alba; Juan Marcos Rougès

Testimonials

‘A first class tax boutique, with notable experience in international taxation and transfer pricing.’

‘The team led by Cristian Rosso Alba is characterized by providing a very high level of service both to corporate clients (with extraordinary expertise in the area of ​​transfer pricing) and to high-net worth families and individuals with specific needs.’

‘Cristian Rosso Alba is characterised by his strategic vision, attention to detail and understanding of the global implications of operations and structures.’

‘Extensive experience in tax law. Personal attention from proven professionals makes a difference.’

‘Rosso Alba & Rouges has a wide specialisation in tax matters. A leader in Argentina in matters of transfer pricing of commodities.’

‘Professionalism and the great technical capacity. Juan Marcos Rouges is responsive. Cristian Rosso Alba stands out for his renowned career and his interventions on issues related to transfer pricing, both locally and internationally.’

Rosso Alba & Rouges demonstrates its excellence in knowledge related to transfer pricing. They are very solid and expeditious in solving specific queries and questions. We feel very comfortable knowing that the firm handles contentious cases.’

‘Cristian Rosso Alba and Juan Marcos Rouges have extensive knowledge of their subjects. They clearly demonstrate the quality of assistance and service in their exchanges.’

‘Rosso Alba & Rougès is a firm with very pragmatic and dedicated professionals, assisting clients on short deadlines with tremendous quality and attention to detail. They separate themselves from other tax law firms in Argentina in view of their practical approach and availability.’

‘Juan Marcos Rougés is a very efficient lawyer. Every time we needed him, he answered in no time and gave his best to deliver what we asked, or to help us to solve issues in a quick fashion.’

‘A law firm that provides a personalised service by each of its partners and is very thoughtful in providing updates.’

Key clients

BP

Ford

Glencore

Evonik Metilatos

Aceitera General Deheza

Bunge

ADM

Pan American Energy

COFCO International Argentina

Construçoes e Comércio Camargo Corrêa

Work highlights

  • Hired as exclusive counsel for the Chamber of Grain Exporting Companies concerning new transfer-pricing regulations enacted by the Argentine Revenue Service.
  • Obtained injunction relief for Evonik, preventing the National Institute of Alcohols (INV) from enforcing an import-tax levy challenged on constitutional grounds.
  • Hired to conduct a material, three-year transfer-pricing assessment.

Teijeiro & Ballone, Abogados

The ‘outstandingGuillermo Teijeiro and Mariano Ballone front respected tax boutique Teijeiro & Ballone, Abogados. The practice -which covers M&A, corporate law, IP licenses, foreign exchange regulations and corporate and international taxation- is regularly engaged by multinationals to advise on Argentine tax matters. Recent work highlights include advising both Facebook and Dell. The team also impresses in the areas of VAT and customs, administrative and regulatory law, and has strong capability in transfer-pricing litigation. However, tax and customs partner Gloria Gurbista, who had a certain focus on litigation strategy, left the firm for Mitrani Caballero & Ruiz Moreno Abogados in May 2020.

Practice head(s):

Guillermo O. Teijeiro; Mariano C. Ballone

Testimonials

‘Guillermo Teijeiro is an outstanding partner in Argentina. Knowledge and prudence combined in perfect proportion.’

‘Guillermo Teijeiro is extremely accessible and always produces legal opinions of high technical value. Additionally, he has great knowledge of international tax law and is very well versed on the obstacles that technological companies face globally.’

Key clients

Bunge

Facebook

Uber

Saputo

Camuzzi

Monsanto (Bayer)

Siemens

Maersk

CAPSA

Arcor

Grupo Antolin Irausa

UBS

Airbnb

Byte Dance (Tik-Tok)

Work highlights

  • Represented Facebook Ireland in ascertaining the income tax status of payments from Argentine service recipients.
  • Represented Dell in connection with the legitimacy of applying exercise tax credits to compensate for VAT obligations.

Allende & Brea

The ‘responsiveAllende & Brea tax team 'finds solutions' and outlines ‘the options and associated risks’ for its clients, which include a number of multinational firms who turn to the firm for advice on transactions and litigation. The firm also has a well-established private client practice, advising high-net worth families and individuals on tax planning and wealth management. The ‘outstandingNicolas Procopio and private wealth and international tax law expert Raúl Fratantoni lead the team.  At associate level, the team was strengthened in January 2021 with the return of senior associate Mariano Federico Anna, whose experience now includes a period at the Administración Gubernamental de Ingresos Públicos.

Practice head(s):

Raúl Fratantoni; Nicolás Procopio

Testimonials

‘They respond quickly and know tax very well.’

‘The outstanding Nicolas Procopio makes a perfect team with Bautista Dasso, who is an excellent professional.’

‘The Allende & Brea team is always willing to collaborate. They have specialists who provide excellent service and advice. Response times are tailored to business needs, which provides agility.’

‘Responsiveness and finding solutions make the team unique. Always able to explain the options and associated risks.’

Key clients

Syngenta Agro

British Council

Hogan Lovells

Standard Chartered Bank

Mastercard Cono Sur

Banco Itaú

Brightstar Capital Partners Fund

Apple

Albagli – Zaliasnik

Azul Natural Beef

Pesquera Moscuzza

Pandi Liquidadores

Coursera

Work highlights

  • Reviewed the master pre-export finance facility agreement and its amendment from an Argentine tax law perspective, saving Standard Chartered Bank and Bunge Argentina 1.5% in stamp tax which otherwise would have applied in several Argentine local jurisdictions.
  • Advised the British Council and other international organisations on the introduction of COVID tax relief measures applicable to local companies; in order to access these tax relief measures, Argentine taxpayers were required to comply with several requirements, involving corporate, tax and foreign exchange dispositions.
  • Reviewing and implementing amendments to a Syngenta Agro pension plan to adapt to changes in the Argentine tax and achieve a tax efficient structure for the company and employees.

Beccar Varela

The ‘technically soundBeccar Varela tax team solves ‘complex issues’ in an ‘innovative’ and ‘efficient’ way. The team is experienced in financial services, real estate and energy, and is developing a growing reputation for expertise in the dynamic fintech, e-commerce and life-science sectors. The team, led by the ‘outstanding’ and ‘studiousSantiago L Montezanti, is very strong transactionally, provides extensive tax planning and preparation advice and also has tax litigation capability. Other key names include María de los Ángeles Olano, Enrique Lopez and Fernando Botello; all are ‘very talented and thorough’.

Practice head(s):

Santiago L. Montezanti

Testimonials

A prestigious firm with a long tradition. A team of young and highly prepared tax lawyers that provide an interesting combination of experience and novel, ingenious, and holistic solutions.

Santiago Montezanti has built a very interesting team of professionals. He is an outstanding lawyer with deep knowledge of both Argentine and international law.

María de los Angeles Olan, Enrique López and Fernando Botello are very talented and thorough.

‘The Beccar Varela tax group, led by Santiago Montezanti, has positioned itself as one of the most recognised tax practices in Argentina.’

‘Great legal knowledge and practical approach, which allows them to avoid tax risks.’

‘Santiago Montezanti has solid legal knowledge and is able to take on complex tax issues, simplify them and obtain the appropriate results. He is a very studious person.’

‘Whenever we turn to the Beccar Varela tax team, we are certain that complex issues will be solved correctly in an efficient and solid way, offering innovative solutions that meet the requirements of clients.’

‘It is one of the best. Available and technically sound. We have had a professional relationship with María de los Ángeles Olano for years.’

‘An excellent group of professionals with a high level of technical and business knowledge. The most prominent lawyers are Maria de los Angeles Olano and Santiago Montezanti.’

Key clients

Mercado Libre

Stagwell Group

Saint Gobain

Didi Chuxing

Ingram Micro

Credit Suisse

Grupo CEOSA

Fonplata

CyberArk

Brightstar

Bomchil

Bomchil’s tax team impresses clients with its ‘knowledge and responsiveness’. Advising its roster of domestic and international clients on tax issues arising from the pandemic situation has been a key source of work for the practice, with activity centered one working through the tax implications of financial and business restructurings, corporate reorganisations and digitalisation. Hugely experienced national and international tax lawyer Alejandro Esteban Messineo heads the practice with support from partner Ariadna Artopoulos, who focuses her practice on business tax advisory, and local and international transactions, as well as tax disputes and litigation. At associate level, both senior Santiago Bergallo, who arrived from Tavarone, Rovelli, Salim & Miani in 2019, and semi-senior Lucía de Zavalía, are noted. is active presence on a number of the the firm's matter highlights.

Practice head(s):

Alejandro Messineo

Testimonials

‘The strengths of the team are its knowledge and responsiveness.’

Key clients

Aeropuertos Argentina 2000

Viacom

Enel Group

PepsiCo

The Mosaic Company

Peugeot Citroen

Milkaut

Grupo Corporación América

Schlumberger

Sandvik group

Lesaffre

Rolex

Ingener

Deezer

UBER

SBA

Seabord Energías Renovables

Chep

Work highlights

  • Advised Aeropuertos Argentina 2000, the country’s largest airport concessionaire, in the tax matters related to the execution of a framework refinancing agreement, with the purpose of deferring debt payment due in 2020.
  • Advised Compañía General de Combustibles on tax matters to successfully conclude a liability management transaction.
  • Regular advice to Viacom/ Telefé on the tax issues related to participation in the Argentine media market.

Mitrani Caballero & Ruiz Moreno Abogados

The ‘collaborative and technically thorough’ team at Mitrani Caballero & Ruiz Moreno Abogados impresses with a ‘solid knowledge of tax'. The practice is led by local and international tax planning expert Corina Laudato, whose expertise underpins the team’s strong position in tax work related to domestic and cross-border M&A, reorganisations and joint ventures. The firm’s work also extends to contentious matters, with tax and customs law expert Gloria Gurbista, who joined the practice in June 2020 from Teijeiro & Ballone, Abogados, bringing extensive experience in the design and implementation of defence and litigation strategies. Key associate names in the team include senior Juan Manuel Iglesias Mamone and intermediate Magdalena Magnasco.

Practice head(s):

Corina P. Laudato

Testimonials

‘Solid knowledge of tax laws.’

‘A solid and engaging team. Collaborative and technically thorough.’

‘Super up-to-date professionals in tax matters. Always predisposed to answer clearly and precisely.’

Key clients

Raizen Combustiveis

CCU Group

Bunge Argentina

Adecco Recursos Humanos

Union Acquisition

Aluar Aluminio Argentino

Fratelli Branca Destilerias

Reckitt Benckiser Argentina

Holcim Argentina

Siemens

Work highlights

  • Advised Raízen on a strategic reorganisation to maximize the tax efficiency following the company’s acquisition of Shell’s downstream business in Argentina.
  • Assisted Hexagon AB with its acquisition of Alas Ing and of MDE Network as regards the tax related matters associated to the drafting of the documentation and tax-legal due diligence.
  • Designed a strategy to assist and represent CCU Group in several administrative and judicial proceedings against municipal claims across the country regarding the application of a tax on marketing and advertising activities.

Beretta Godoy

The ‘fast and productive’ tax pratice at Beretta Godoy demonstrates a ‘commitment to find solutions’ and is adept at navigating the ‘unpredictable environment’ in Argentina. The ‘knowledgeableTomás Balzano is a ‘skilled negotiator’ and co-leads the team alongside name partner Omar Beretta. The practice focuses on business planning and the implementation of tax efficient structures to suit specific client needs. The team is especially active in the energy and natural resources space.

Practice head(s):

Tomás Balzano; Omar Beretta

Testimonials

‘All key issues are handled by the partners who only delegate what can and should be delegated. Response to requests is fast and productive.’

‘There is a commitment to find solutions which are acceptable from a cost-benefit perspective.

‘They understand the requirements of international companies. Beretta Godoy partners keep abreast of possible changes in unpredictable environment in Argentina, which allows them to be proactive.’

‘Tomas Balzano is very knowledgeable regarding local and international tax issues. He excels at explaining legal issues to laymen. Tomas is also a skilled negotiator. He is very assertive without compromising the chances to reach an agreement.’

Key clients

Yamana Gold

Goldcorp

BHP Petroleum

Toyota Boshoku America

Minera Sierra Grande

Huawei

Omega Pharma

Kapsch Trafficom

Soltigua Italy

Huayou Cobalt

Gangfeng

Moovit

YPF

AAj Computer Services

Allergan Productos Farmaceuticos

Catalent Argentina

Heil Trailer Internacional

Hypertherm

IBFD

Inpet

Litio Minera Argentina

Vanoord

Millennial Lithium

NRS

Proyecto Pastos Grandes

Qantas Airways

Work highlights

  • Assisted international mining company Huayou with the tax structuring of the acquisition of two lithium companies – Hanaq and Salta Exploraciones – in the Province of Salta, Argentina.
  • Advised Convert Italia on tax and legal planning concerning the design, manufacturing and supply of solar tracking systems in Argentina.
  • Ongoing assistance to Toyota Boshoku America and its local affiliates in structuring and implementing tax efficient earning / stripping structures and in relation to the repayment of intercompany expenditures.

Brons & Salas

Brons & Salas provides day-to-day advice on tax matters to a diversified client base of multinationals, domestic groups and high net worth individuals. The team is led by deeply experienced figure, Leandro Cáceres, who has great expertise in tax planning and transactions, and has been focused on advising high-net-worth clients on the one-off COVID wealth tax and working with clients to access various COVID tax breaks and relief packages.

Practice head(s):

Leandro H. Cáceres

Key clients

White Martins

3M

Lenovo

Clorox

Associated British Foods

Makro

Becton Dickinson

Archroma

Trane

Deloitte & Co. S.A.

Cynthia Calligaro fronts a Deloitte & Co. S.A. tax law team that stands out for its ‘excellent skills’ and ‘technical knowledge’. Best known for its tax controversy and tax disputes expertise, the team works with domestic and international companies , and has recently secured positive outcomes for clients in matters related to inflation adjustments and turnover tax.

Practice head(s):

Cynthia Calligaro

Testimonials

‘Deloitte attorneys have excellent skills and talents to carry out their duties.’

‘They have excellent technical capacity and can solve problems. Very good communication skills and a vocation for customer service.’

‘Excellent attitude and client service.’

‘They have technical knowledge about legal and tax regulations. They respond to us with great agility and solve the problems raised.’

Key clients

Coca Cola FEMSA de Buenos Aires

BASF Argentina

Compañía de Alimentos Fargo

RPB

Juplast

Sony Argentina

Soluciones Multimedia

HSBC Argentina

Unilever de Argentina

HSBC Bank Argentina

MSD Argentina

Cosméticos Avon

Air Liquide Argentina

Philips Argentina

Indunor

Work highlights

  • Provided Soluciones Multimedia with analysis of judicial and administrative strategies to obtain a ruling recognising the effects of inflation over the income tax.
  • Advised Sony Argentina on adjustment in turnover tax related to role as a collections agent.
  • Recovered income tax paid in excess as a consequence of non-applyication of the inflation adjustment mechanism on behalf of Cosméticos Avon.

FBA tax & Legal

Highly-experienced tax planning and litigation practitioner Ignacio Fernandez Borzese co-leads the 'attentive' FBA tax & Legal practice alongside young, up-and-coming partner Luciano Cativa, who has particular expertise in criminal tax law. The young firm -established in 2018- offers full-service tax coverage, but has seen significant growth in work derived from forex law matters and from high-net worth clients. It continues to build team depth at associate level with the early-2020 hire of senior Guido Soriano from Deloitte & Co. S.A. and the subsequent August promotion of Camila Gomar, also to senior.

Practice head(s):

Ignacio Fernandez Borzese; Luciano Cativa

Testimonials

‘The team is very attentive, with a quick and personalised response.’

‘The team is distinguished in tax legal knowledge and has the experience in the field to respond to multiple requirements efficiently.

‘Knowledgeable in the interpretation of tax law, which allows their advice to be accurate and without errors.’

Key clients

ADP Consultores

SAS Automotriz Argentina

ZF Argentina

WEG Equipamientos Eléctricos

Staco Argentina

Hempel Argentina

Symrise

Stantec Argentina

Tránsito Seguro

Work highlights

  • Assisted ADP Consultres with the acquisition of a SAP management system structured as a transfer of going concern in Argentina and Chile, including allocating the price of transaction in Argentina and Chile so as to avoid excessive taxation in both jurisdictions and due to FX restrictions in Argentina.
  • Provided GE Motors with a legal opinion regarding foreign exchange matters and their tax implications for the company.
  • Advised Pablo Casares on the implementation of a world-wide structure to trade a nutritional supplement, electing an efficient jurisdiction to allow a product made in Argentina to be traded world-wide avoiding forex restrictions

Salaberren & Lopez Sanson (SyLS)

The discreet Salaberren & Lopez Sanson (SyLS) tax team is headed by Sebastián López Sanson, who is rated highly for his tax planning work, while Ruben Atim fronts the respected tax litigation practice. As a corporate and tax boutique, the firm’s tax expertise is especially strong on the transactional side, with technology, food and energy among the sectors where it is active.

Practice head(s):

Sebastián López-Sansón

Key clients

The Coca-Cola Company

Constructora Excon

Kaszek Ventures

Jaguar Ventures

Work highlights

  • Represented Excon Constructora in its mining construction project in Jujuy, Argentina; the work includes the corporate and contractual structuring, financing and tax planning of the project.

Tavarone, Rovelli, Salim & Miani

Tax and customs specialist Gastón Armando Miani, who also has extensive litigation experience, leads a Tavarone, Rovelli, Salim & Miani tax team that works closely with the firm’s banking & finance and energy practices. The team provides full tax coverage, including advisory work, planning, transactional tax support and litigation. Tax work related to private and trust debt issuance and loans, and other types of financing, is a key focus area.

Testimonials

‘Gaston Miani is accessible and provides direct support as a partner for any query that may arise on a day-to-day basis.’

Key clients

Bayer

First Data Cono Sur

Swiss Medical Group

Cinépolis Group

Central Puerto

MSU / MSU Energy

KfW IPEX Bank

Wiederaufbau

HSBC Bank Argentina

Banco de la Provincia de Córdoba

SACDE

BASF

Bunge

Banco CMF

Perez Companc Group

San Cristobal Seguros

Calcaterra family office

Banco Interfinanzas

DLL Leasing

Vorterix

Work highlights

  • Provided tax advice to the Province of Córdoba and Banco de la Provincia de Córdoba on the restructuring of notes issued on the international capital markets.
  • Advised Group Tozzi Green on all local and international tax matters related to the acquisition of two companies in Argentina from Abo Wind.
  • Advised Central Puerto in a claim against the Argentine Tax Authority regarding an income tax overpayment.

Wiener Soto Caparrós

The tight-knit tax team at Wiener Soto Caparrós is overseen by firm founder Laurence Weiner and tax practice head Alfredo Bisero Paratz, who has advised domestic and international companies across a range of sectors on tax planning and tax-efficient investment structures. At associate level, Bisero is supported by tax litigation and tax planning specialist Fausto Geremia; however fellow associate Yanina Moyano left the firm in July 2021. The team counts Coca-Cola bottling company Andina Argentina and McCain Foods and McCain Argentina among its long-standing clients, with Digital Hive Group and Brown International Corporation representing new wins for the practice.

Practice head(s):

Alfredo Bisero Paratz

Key clients

Ferro Corporation and Ferro Argentina

Coca-Cola Andina Argentina

Regus Management de Argentina

Gulftech International

Osmotica Pharmaceuticals

RAGT

McCain Foods and McCain Argentina

Digital Hive Group

Qualita Solutions & Consulting

Lincoln Electronic Holdings

Brown International Corporation

Cargo

X-Games

Work highlights

  • Carried out an analysis of Spanish group Qualita’s operations in Argentina and throughout Latin America so as to reduce operational tax impact.
  • Advised Gultech on tax, customs, import and forex matters to help the company import machinery into the country under the most appropriate customs regime.
  • Representing EDASA in eight cases related to the Argentine Ministry of Economy’s seeking to void negotiable tax credit certificates issued to the company under an industrial promotion regime.

Zang, Bergel & Viñes Abogados

The Zang, Bergel & Viñes Abogados team is led by Diego Embon and provides tax planning and litigation support to clients. The team also has expertise in criminal tax and can take on transactional work. The practice has a strong presence in the real estate sector and is also active in media, technology and entertainment.

Practice head(s):

Diego Embón

Key clients

Netflix

IntelliSite

Austral Gold Argentina

IRSA Propiedades Comerciales

Emprendimiento Recoleta

Clarke Modet & Co (Argentina)

Radio Victoria Fueguina

SGS Argentina

Cresu

Work highlights

  • Advised Netflix on tax and forex matters in connection with the production of TV shows in Argentina, including  ‘El Reino’ and ‘El Eternauta’ among others.
  • Advised Intellisite on tax and forex matters in connection with the acquisition of US software company Deep Vision, which has an Argentine subsidiary.
  • Advised Perfecta Produccionesbon tax matters in connection with the acquisition of Parque de la Costa, an amusement park in Tigre, northern Buenos Aires.