Mr Raúl Fratantoni > Allende & Brea > BUENOS AIRES, Argentina > Lawyer Profile
Allende & Brea Offices

Maipú 1300, Piso 11, C1006ACT
Argentina
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Mr Raúl Fratantoni

Work Department
Corporate and M&A practice
Position
Since he joined Allende & Brea, he is part of our Corporate and M&A practice, and has advised our clients in merger and acquisitions, foreign investments, corporate law, contracts, and estate and tax planning. He became a partner of the firm in January 2010.
Career
Associate, Fox Horan & Camerini LL in New York, 2001-2007, Allende & Brea to date. Publications: He has published numerous articles in Argentine and foreign law reviews. Among his publications, there are worth mentioning the following: “Enforcement of Foreign Tax Laws in the United States”, in January 2006 at La Ley (Argentine law journal, LexisNexis), “Financial Industry: New Proposals to Combat Money Laundering”, in January 2003, and “The Argentine Financial System in Crisis”, in May 2002, both published in Diritto Bancario (Italian Law Review). He also participated in the drafting of the paper “Legal Analysis of the Argentine Default and its Consequences Abroad”, published by the Argentine Academy of Economics in May 2003.
Languages
He is fluent in English and Spanish.
Memberships
He is a member of the Bar of the City of Buenos Aires, the New York State Bar, and the New York City Bar.
Education
JD, Facultad de Derecho y Ciencias Políticas, Universidad Católica Argentina, 1998. Master of Laws degree (LL.M.) at University of Illinois at Urbana-Champaign, 2001.
Lawyer Rankings
Argentina > Tax
(Leading partners)Clients turn to Allende & Brea for advice on the tax aspects for M&A deals and corporate reorganisations, as well as for support on tax treaties, transfer pricing, cross-border tax matters, and tax planning and structuring. The firm is well known for advising families and high-net-worth individuals on trusts, foundations and other assets protection strategies, and is also recognised for its tax litigation work, where it represents individual and corporate clients in administrative and judicial proceedings. Respected tax lawyer Raúl Fratantoni, who has a strong private client portfolio, co-leads the team with Nicolás Procopio, who covers tax litigation, transactional work and tax planning. A strong second line of talent includes senior associates Paula Polimeni and Mariano Federico Anna, who cover tax disputes and tax planning. Since publication, Anna has been promoted to the partnership – effective as of July 2025.
Argentina > Corporate and M&A
Allende & Brea is well-versed in advising international companies on complex transactional matters in Argentina and handles work across a wide range of industries, including technology, life sciences and insurance, where it is particularly strong. Clients praise the team for combining ‘international best practice with knowledge of the local Argentine market’ and the ‘ability to think strategically.’ The practice is co-led by seasoned M&A veteran Valeriano Guevara Lynch and the versatile Santiago Sturla, who handles a variety of work, including M&A, shareholder conflicts, financing, restructuring and day-to-day corporate matters. The team also draws on the broad skills and experience of Diego Botana, who has a strong practice in dispute resolution and restructuring, and Raúl Fratantoni, well known for his expertise in tax and working with family-owned companies. Other key names at the partner level include Marcos Patrón Costas (energy and infrastructure), Fernando Martínez Zuviría (life sciences) and Tómas Di Ció. At associate level, the firm also saw the reincorporation of company law specialist Gonzalo A Gándara in July 2023, following the completion of his LLM and some two-and-a-half years as a law clerk at Burr & Forman LLP in Florida.