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Latin America Guide 2023

Ranked in 1 Practice Areas
3
Tax
6 Years Ranked
Ranked in Guides

About

Provided by Anayansi Mora

Latin America

Career

With 20 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.

Professional Memberships

Costa Rica Bar Association

Publications

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.", it was one of the first critical analyses of the procedure for tax determination and ex officio execution of the tax debt

Practice Areas

Tax

Chambers Review

Provided by Chambers

Latin America

Tax - Costa Rica
3
Band 3

Experienced partner Anayansi Mora is well regarded in Costa Rica's tax arena, particularly due to her work in tax litigation. One impressed market commentator remarks: "Anayansi Mora is really good, as is the quality of her work."

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El Salvador

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