The powerhouse team at Arias remains a market leader, advising investors and major multinationals on the establishment of tax structures and administrative and judicial cases against the tax authorities. Tax group head Caroline Flores brings extensive experience to assisting clients with risk management and regulatory compliance matters. International trade and foreign investment practice head Carlos Camacho advises companies on the free trade zone regime and investors across the telecoms, infrastructure, real estate, pharmaceuticals, and retail sectors. Senior counsel Ligia Alfaro provides support in complex tax litigation.

The tax team at Consortium Legal continues to be a leader in the practice area, assisting banks and non-bank lenders and local, regional and multinational corporations (including household names such as Uber, Walmart and Del Monte) on high-value, cross-border transactions, transfer pricing, judicial and administrative litigation, customs processes and major infrastructure projects, including toll road and port concessions. The practice is headed by Diego Salto, who brings over 27 years in tax consulting work to the team, along with Rafael Luna, an expert in transfer pricing. Anayansi Mora co-ordinates the tax litigation group, with senior associate Felipe Guevara providing support on concession projects throughout the region. The team’s client base spans the real estate, energy, health, food, retail and logistics sectors.

With seven offices across Latin America, the practice at EY Law Central America leverages its regional strength and the experience of its team to provide advice on complex tax issues to major national and multinational corporations involved in high-value transactions. Rafael Sayagués, who is managing partner of the tax and legal Central America, Panama and Dominican Republic regional practice, brings longstanding expertise to M&A, tax litigation, project finance and corporate restructuring matters. International tax service leader Juan Carlos Chavarría brings over 25 years of tax planning experience to advising clients in the insurance, oil and gas, and consumer products sectors. Antonio Ruiz Rojas, who leads the transactional tax and tax controversy practice in Central America, Panama and the Dominican Republic, specialises in the tax due diligence aspects of cross-border deals. Indirect tax, customs and global trade director Carolina Palma manages matters relating to free trade zone structuring and compliance.

The tax team at boutique firm Facio & Cañas takes a multidisciplinary approach to assisting major national and international corporations, banks and insurers with high-value investments, corporate restructuring, M&A, compliance and litigation. Department founder and finance and tax law expert Adrián Torrealba leads the team, along with José María Oreamuno, a specialist in contentious administrative matters, associate Modesto Vargas, who brings experience of working for the Costa Rican Treasury, and tax manager Erik Ramirez. The team’s client base includes household names Del Monte and British American Tobacco, and spans the banking and finance, agriculture, food, tobacco, retail and tech sectors.

In addition to a strong track record of handling the tax aspects of high-value M&A and joint ventures for global household names (including Coca-Cola and Hewlett-Packard), the team at regional firm Aguilar Castillo Love specialises in complex administrative tax litigation. Department head José Pablo González, who has extensive in-house experience (having served as Walmart’s tax counsel in Costa Rica), maintains a focus on compliance matters and has overseen substantial growth on the contentious side of the practice. With a client base spanning the real estate, tech, automotive and beverages sectors, the team’s comprehensive practice extends to transfer pricing, tax credits, advance pricing agreements and exemptions.

The tax team at Alta Batalla, now a regional player following its May 2021 merger with firms in Guatemala, Honduras and El Salvador, advises local and international corporations on the tax aspects of M&A, restructurings and foreign direct investments, in addition to providing support on free trade zone matters, compliance reviews and tax litigation. Róger Guevara is the key contact.

Utilising its regional bench strength, the experienced team at BLP represents local corporations and major multinationals involved in contentious proceedings against the tax authorities. Tax director and department head Vittoria Di Gioacchino advises clients in the telecoms, real estate, retail and pharmaceuticals sectors on due diligence, M&A transactions and transfer tax matters. Special counsel Luis Chacón brings over 30 years of tax litigation experience to the practice. Senior associate Isis Ulloa and tax consultant Tatiana Chacon are also key contacts.

The team at ECIJA provides national and international corporations with comprehensive advisory services covering tax contingencies analysis and planning and representation before administrative tribunals and in judicial proceedings. Experienced litigator Mariela Hernández leads the practice, specialising in the annulment of fines on administrative contracts and tax adjustments. Utilising the custom Virtual ECIJA meeting platform, the team assists a broad span of clients across the real estate, beverages, energy and tourism sectors.

The experienced tax team at Sfera Legal designs tax structures for multinational corporations involved in cross-border investment projects and represents clients in high-stakes tax litigation. Led by co-founding partner Eric Scharf, an expert in tax and corporate law, the team’s client base spans the pharmaceuticals, insurance, fintech and hospitality sectors. The group is supported by co-founding partner Robert Van Der Putten and tax director Pablo González, an experienced specialist in overseas investments.