Ms Anayansi Mora > Consortium Legal > San Jose, Costa Rica > Lawyer Profile
Consortium Legal Offices
BARRIO GONZALEZ LAHMANN
CALLE 21 Y 25, AVENIDA 6
SANE JOSE
Costa Rica
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Ms Anayansi Mora
Work Department
Tax Law
Position
Partner
Career
Anayansi is a partner at Consortium Legal – Costa Rica. With 18 years of experience, she specializes in tax litigation before administrative and judicial bodies. Her experience in strategic advice and legal representation of public and private organizations includes the most important concession projects in Costa Rica, the conduction of complex fiscal processes of local and transnational companies, as well as the revision of the fiscal regime of contracts with the Costa Rican State.
She has led the conduction of relevant processes in which the tax benefits regime of public works concession contracts with public service has been defined, the delimitation of the collection competence of local governments, the interpretation of the administrative tax sanctioning regime, the recognition of the authorized purchases regime, the tax treatment of the income from exchange differential, the application of transfer pricing methodologies, among others.
Her master’s thesis entitled “Analysis of the Figure of the Administrative Act of Official Liquidation in the Determination Procedure by the Tax Administration, based on the entry into force of the Law for Strengthening Tax Management, No. 9069.”, was approved with distinction as it was one of the first critical analyses of the procedure for tax determination and ex officio execution of the tax debt, giving way to the filing of an action of unconstitutionality against Article 144 of the Code of Tax Regulations and Procedures.
Her experience has also included the relationship with key hearings at the national and municipal levels, which involved the preparation, negotiation and discussion of draft laws and regulations.
Languages
Spanish, English
Memberships
Bar Association of Costa Rica
Education
- Law Degree, University of Costa Rica, Costa Rica (2002)
- Master’s in public law, University of Costa Rica, Costa Rica (2013)
Lawyer Rankings
Costa Rica > Tax
Consortium Legal‘s tax practice remains a force in the market, employing the deep bench strength of locations in Costa Rica, Guatemala, Honduras, El Salvador and Nicaragua to advise banks, non-bank lenders, and local and multinational corporates – including household names such as Colgate, Walmart and Chiquita – on a diverse spectrum of matters across the practice space. With a client base spanning such sectors as consumer goods, retail, food, media, building materials, logistics, and banking and finance, the firm’s comprehensive service extends to the tax aspects of high-value, cross-border transactions and major infrastructure projects (including toll roads and port concessions), transfer pricing, judicial and administrative litigation, tax compliance and customs processes. The team is led by Diego Salto, who brings over 28 years of experience to the tax space, transfer pricing expert Rafael Luna and tax litigation coordinator Anayansi Mora. Senior associate Felipe Guevara provides key support on customs processes and on high-value infrastructure projects.