Alta QIL+4 Abogados’s strengths lie in advising major multinational clients on the tax aspects of cross-border transactions, in addition to handling high-profile tax litigation, drawing on the experience of the firm’s considerable corporate and dispute resolution departments. In the latter respect, the team is well versed in litigation against the tax authority regarding a variety of issues. Key areas of expertise include transfer pricing, capital gains on international transactions, compliance issues and sensitive tax investigations. Experienced practice head José Quiñones advises on tax issues stemming from international corporate and financial transactions, as well as compliance matters. Associate Otto Ardón has expertise in assisting regional conglomerates with tax issues relating to restructuring and expansion into new markets, as well as transfer pricing and fintech tax matters.

Consortium Legal stands out for its expertise in tax litigation, where the practice was further strengthened in June 2021 with the arrival of highly experienced litigator Mario Estuardo Archila from tax boutique Archila & Asociados. In addition to handling administrative and judicial tax disputes, the team advises regional and multinational companies on the tax aspects of international transactions and tax structuring. Co-heading the practice with Archila are the ‘highly respected’ Alfredo Rodríguez, who has expertise in advising individuals and family groups on estate and succession planning; Olga María Meléndez, a renowned advisor in the banking, aviation, mining, telecoms and food and beverages sectors; and litigation specialist David Erales, who is singled out by clients for his ‘extensive knowledge of Guatemalan jurisprudence and tax issues’. Associate Alejandra Fuentes-Pieruccini frequently supports in international and local tax matters.

Local and international tax planning is a key area of expertise for Mayora & Mayora, S.C., which is able to draw on its membership of the Lataxnet alliance of Latin American firms when focusing on tax and transfer pricing issues in the region. The practice assists its client base with complicated tax situations and defending against taxes levied illegitimately. The broad offering also covers tax aspects of cross-border transactions, customs and international trade issues, VAT, transfer pricing and tax-related litigation. Practice head Eduardo Mayora is renowned for his strength in tax-related matters and counts the National Stock Exchange of Guatemala among his clients. Juan Carlos Casellas has ‘extensive experience’ in tax litigation and transfer pricing matters. Senior associate Juan Carlos Foncea is part of the cross-border tax team and has a focus on customs and international tax matters.

The ‘committed’ team at Arias acts in contentious and non-contentious tax matters for its multinational client base that has representation in a range of sectors, including oil and gas, digital services and pharmaceuticals. The team is well known for its advice on the tax aspects of high-profile international M&A and restructurings, as well as its assistance with related compliance issues and transfer pricing. Drawing on the expertise of the firm’s highly regarded litigation department, led by Mario René Archila, the team also handles significant tax disputes with the Superintendence of Tax Administration. Ximena Tercero heads the tax group with support from associate Elisa Lacs, who specialises in customs matters. Both are praised by clients as ‘exceptional lawyers’.

A. D. Sosa & Soto’s tax practice handles a range of contentious and non-contentious matters, with particular strength in tax planning and compliance matters. The team is experienced in advising international clients on tax planning relating to their operations in Guatemala. It also represents clients in administrative and judicial tax disputes. Practice co-head Juan Pablo Ortiz is noted for his expertise in transfer pricing, cross-border tax structuring, and compliance, while Einar Klanderud, his partner in leading the department, focuses on international tax matters.

BLP’s tax practice is bolstered by the strength of its corporate and finance departments in Guatemala, and its network of offices throughout Central America. The practice advises major multinational clients on the tax aspects of regional M&A, business expansions and corporate reorganisations. In addition, the team assists clients with significant tax and customs-related litigation and handles due diligence processes. Practice head María Inés Arenales brings additional expertise in banking, corporate and insurance matters to her advice on tax structuring. She is assisted on the gamut of matters by associate Rogelio Muñoz.

Carrillo & Asociados regularly represents regional and multinational companies in complex tax litigation and audits, but also has an established practice advising ultra-high-net-worth individuals on international tax and estate planning. In addition, the team advises on the tax elements of corporate transactions, customs and import tariff issues, and corporate tax planning. The practice is led by managing partner Alfonso Carrillo, while senior associate María De Lourdes Villanueva is noted for her expertise in tax planning, litigation and customs matters. Previous practice co-head Rodolfo Alegría joined Estudio Chávez Bosque S.A. in March 2022.

EY Law Central America leverages its connection to the global consultancy firm and its regional network to counsel clients throughout Central America. The team has notable expertise in advising on the tax aspects of cross-border M&A and corporate reorganisations, compliance and transfer pricing, and also has a growing tax controversy practice. Rafael Sayagués and Manuel Ramirez, who focuses on international taxation and the tax aspects of corporate transactions, lead the team from the Costa Rican and Guatemalan offices, respectively.