Arias

Arias maintains an enviably broad tax practice, with robust experience in tax consultancy, compliance, planning, litigation and transfer pricing, leveraging its status as a regional firm to advise an array of leading international clients in Costa Rica and Central America. The team has a notable strong suit in handling tax due diligence for complex M&A transactions, including cross-border deals, and assisting with tax issues relating to the establishment and reorganisation of operations under the free trade zone regime. Carolina Flores, whose practice covers the full spectrum of tax planning, advisory, litigation and transfer pricing, leads the team alongside Carlos Camacho, a key adviser to multinationals in the free trade zone. Senior associate Jorge Vargas, who joined from Facio & Cañas in October 2024 and specialises in assisting clients with audits by the tax authority, and senior counsel Rolando García provide capable support.