Zuzunaga Assereto & Zegarra Abogados

Fernando Zuzunaga del Pino

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Practice Areas

All areas of Tax Law, emphasis on tax aspects of international investments, M&A, debt-equity transactions, cross-border structuring and tax controversy. Corporate tax planning related to domestic and international matters across industries with emphasis in extractive activities.


Founding Partner. Chairman of the Tax Matters Committee of the Mining, Oil and Energy Peruvian Society. Past President of the Latin American Institute of Tax Law and of Peruvian Institute of Tax Law. Former Advisor to the Ministry of Economy and Finance on Taxation. Founding Partner of Hernández & Cía Abogados and former Partner of Rubio, Leguía, Normand & Asociados.

Professional Memberships

International Fiscal Association (IFA). Peruvian Institute of Tax Law (IPDT). Lima Bar Association.


“Tax challenges of digitalization. Perspective from Peruvian Income Tax Law”;

“The General Antielusive Clause in the Peruvian juridical system”;

“Arm´s Length” Principle and the “Sixth Method” in Peruvian Mineral Concentrates’ Price Fixing”.


LL.M. and J.D. Pontificia Universidad Católica del Perú.

Postgraduate studies in International Taxation: Leiden University, IBFD, OECD, Universidad Austral.

Lecturer of Tax Law in undergraduate, graduate, postgraduate and LL.M. courses by the Pontificia Universidad Católica del Perú, Universidad del Pacífico, Universidad Peruana de Ciencias Aplicadas, Universidad EAFIT – Medellin.

Speaker in several national and international forums about Tax Law.