Back to rankings
Pino Elizalde Abogados

Pino Elizalde Abogados

More information

Ecuador

4

Tax

Pino Elizalde Abogados' tax department ‘prioritises risk prevention and tax optimisation with well-structured and transparent strategies’. At the helm is Daniel Pino, a seasoned tax lawyer whose corporate tax expertise makes him well placed to advise on structuring and tax efficiencies related to a range of commercial contracts. Key support is offered by Emilio Dávila, who ’stands out for his dedication and strategic approach'. Fernanda Guzmán is also highly regarded. Since publication, the firm has significantly strengthened its capabilities as a result of its January 2026 merger with corporate and tax boutique Bjarner Flores - which, like Pino Elizalde, was founded in Guayaquil in 2017; both Oscar Bjarner and Ricardo Flores have experience across commercial law, corporate and transactional matters and tax (along with real estate and financings, respectively).
Legal 500 Editorial commentary

Accolades

Client satisfaction: Lawyer & team quality
Client satisfaction: Billing & efficiency
Client satisfaction: Sector knowledge

Testimonials

Collated independently by Legal 500 research team.

  • 'What makes this practice unique is its close and personalised approach, where each case receives detailed attention and creative solutions. In-house lawyers should know that the team combines experience with great adaptability, always seeking effective results. They have incorporated cutting-edge technology to streamline processes and improve communication with clients, in addition to implementing clearer and more accessible billing models. Diversity and collaboration are key pillars, creating an inclusive and dynamic environment. They are ahead of the curve, offering an agile and client-focused service.'

  • ‘What truly makes the lawyers at this firm stand out is their closeness to their clients and their total commitment to each case. Daniel Pino has an incredible ability to handle complex situations with confidence-inspiring precision, while Emilio Dávila stands out for his dedication and strategic approach, taking care of every detail to the utmost. What sets them apart from the competition is this perfect blend of experience, agility, and attention to detail, always ensuring the best results. They definitely make a difference in every case they take on.’

Key clients

  • Odema
  • Assistecviajes

Work highlights

Advised Odema on the tax structuring of its expansion in Ecuador, ensuring compliance with local tax regulations while optimising the fiscal impact of real estate acquisitions and leasing operations.
Practice head

Daniel Pino