EY Law Central America > San Jose, Costa Rica > Firm Profile

EY Law Central America > The Legal 500 Rankings

Costa Rica > Real estate Tier 1

The market-leading team at regional firm EY Law Central America leverages the bench strength of eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province) to advise multinational corporates, asset managers and hospitality chains on the implementation of long-term projects and large-scale developments, integrating multiple lines of service to assist clients with related tax planning, due diligence and exit strategies. The team is jointly led by Alejandro Antillón, an authority in transactional, financing, regulatory and operational matters, and Arturo Apéstegui. The team is supported by senior associate Ana Sáenz and associate Monserrat Alvarado, a specialist in condominium regulations.

Costa Rica > Corporate and M&A Tier 2

The multidisciplinary corporate and M&A group at regional firm EY Law Central America leverages the bench strength of eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province) and coordinates with its real estate and finance teams to advise local and multinational corporates involved in complex, cross-border transactions. The team’s comprehensive service includes distribution and franchise agreements, joint ventures and restructuring. The practice is led by corporate law authority Hernán Pacheco, free trade zone specialist Fernando Vargas and senior manager Ana Sáenz, an experienced economist. Other key figures include real estate practice co-head Alejandro Antillón, who brings his expertise to assisting hospitality chains and developers.

Costa Rica > Environment Tier 2

The environmental practice at EY Law Central America leverages the bench strength of its regional offices and the expertise of its team (all certified environmental auditors) to assist with construction and land planning developments, industrial plants and fruit plantations, and complex environmental litigation and procedural matters. With an active client base which includes such key market players as Unilever and Abbott Medical and spans the transportation, manufacturing, food, electronics and construction sectors, the group’s comprehensive service extends to risk assessment strategies and support with the environmental health and safety aspects of M&A transactions. The team is headed by manager Marco Quesada, who brings experience representing clients in the Courts of Justice and the Administrative Environmental Court. Key support is provided by senior associate Jéssica Castro, who advises clients on environmental compliance administrative procedures before state authorities.

Costa Rica > Tax Tier 2

The tax group at EY Law Central America leverages the bench strength of eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province) to provide a comprehensive range of services to national and multinational corporates involved in high-value, cross-border transactions. Assisting with transfer pricing, business tax, international tax, tax policy and controversy, transaction tax and tax compliance reporting, the firm’s active client base spans the pharmaceuticals, beverages, logistics and apparel sectors. Rafael Sayagués, who is managing partner of the tax and legal practices in Central America, Panama and the Dominican Republic, brings expertise to such matters as corporate restructuring and reorganisations, the design and implementation of cross-border transactions and tax incentive systems. Other key figures include Juan Carlos Chavarría, who has over 25 years' experience in the practice area, advising clients on transfer pricing, tax modelling and international trade and tax incentive systems; Antonio Ruiz Rojas, who leads the transactional tax and tax controversy practice in Central America, Panama and the Dominican Republic, specialising in the tax due diligence aspects of cross-border deals; and indirect tax, customs and global trade director Carolina Palma, who manages matters relating to free trade zone structuring and compliance.

Costa Rica > Banking and finance Tier 3

The team at EY Law Central America leverages the bench strength of eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province) and the experience of its team to provide local and international banks, financial institutions and major multinational corporates with advice on day-to-day matters and cross-border transactions. With a range of banking and finance services covering such matters as mortgage banking, leverage buyouts and syndicated loans, the firm’s key figures include Arturo Apéstegui (who brings 25 years of experience in retail banking, credit and security structures and regulatory compliance) and senior manager Carlos Ayón, who advises on multi-jurisdictional litigation and project financing operations.

Costa Rica > Dispute resolution Tier 3

The litigation group at EY Law Central America leverages the bench strength of eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province) to act for major multinationals in a diverse range of disputes. The practice’s full service covers distribution cases involving the modification, termination or restructuring of contracts, due diligence processes and pre-litigation advice. Experienced litigator and senior manager Allan Hernández and managing partner Hernán Pacheco are the key contacts.

Costa Rica > Labour and employment Tier 4

With eight offices in seven countries (including the March 2022 opening of a Pacific Coast office in the Guanacaste province), the labour and employment team at regional firm EY Law Central America draws on its deep bench strength to advise national corporates and household-name multinationals such as Kimberly Clark and Microsoft on a wide range of matters across the practice area. With an active client roster spanning the hospitality, software, tobacco, education, manufacturing, chemical, automotive and IT sectors, the group’s full service extends to due diligence, risk management, compensation scheme and employee policy review, and representation in administrative proceedings. The team is headed by Fernando Vargas and Laura Navarrete, who directs the firm’s employment practices in Central America, Panama and the Caribbean. At senior associate level, Karina Piedra was promoted in April 2022, while Guillermo Vargas joined from BDS Asesores in June 2022.

El Salvador > Tax

Backed by a global network, the powerhouse tax controversy team at EY Law Central America remains a leader in the market, advising household-name multinationals on domestic and international transactions, and representing clients throughout audits and tax litigation before the Salvadoran Tax Authority. With a broad client base spanning such sectors as insurance, telecoms, banking and pharmaceuticals, the team assists clients with tax compliance and planning analysis, and the tax aspects of M&A, joint ventures, strategic alliances and restructurings. The practice is headed by Héctor Mancía, who brings to bear over 27 years' experience of the Salvadoran tax system, having previously worked at the Ministry of Finance, and senior associate Carlos Gaitán, who specialises in administrative and judicial disputes. Key support is provided by senior associate Daniela Vargas, who coordinates regional and international projects and engagements with teams located across the Americas and Europe, and associate Douglas Morales, who is well versed in tax assessment procedures before the General Directorate of Internal Revenue and the General Directorate of Customs, in addition to handling matters before the contentious-administrative courts and the Supreme Court of Justice. The team expanded in September 2022 with the additions of senior associate José Quintanilla (from an in-house role) and associate Gabriela Guzmán (from CENTRAL LAW El Salvador).

Guatemala > Tax

Praised by clients for its ‘experience in all tax and customs issues‘, EY Law Central America leverages its regional and global networks to advise an array of multinational clients on tax matters throughout Central America, Panama and the Dominican Republic. The team is widely recognised for its strengths in tax advisory work (particularly assisting with the due diligence and structuring of M&A transactions), compliance and transfer pricing, but also has a rapidly growing tax controversy practice. Guatemala managing partner Manuel Ramírez steers the team and has strong skills in international taxation and transactional tax; he is supported from the Costa Rica office by managing partner for Central America Rafael Sayagués and Randall Oquendo, who leads the tax controversy practice in the region. Experienced senior manager Ana Alfaro and manager Carlos Díaz-Durán are the key names to note for tax litigation.

Central America > Corporate and finance

As the legal arm of the Big Four accounting firm, EY Law Central America stands out for its advice on corporate (and related tax) matters throughout the region, as well as in Panama and the Dominican Republic. In Costa Rica, where the firm has offices in San José and Guanacaste (the latter of which focuses on real estate and tourism matters), Arturo Apéstegui, who has extensive experience in advising local and international banks, is the name to note in the finance practice. On the corporate side, Hernán Pacheco, the managing partner of the firm’s Latin America North practice, and Fernando Vargas are the key contacts; the pair also oversee the firm’s operations in Panama, Nicaragua, Guatemala and El Salvador.