Gloria Gurbista

Gloria María Gurbista is a partner in the Tax Law and Litigation, Arbitration and Dispute Resolution practices at Mitrani Caballero. She is an expert in tax and customs law, with extensive experience designing and implementing defense strategies for complex tax matters at national, provincial, and municipal levels, as well as in social security and customs litigation. Gloria also provides comprehensive advice on local taxation, with a particular focus on gross income tax under the Multilateral Agreement and municipal taxes. Gloria is recognized by Chambers Global, The Legal 500, Who’s Who Legal, World Tax, and Best Lawyers, and is an active member of the Argentine Association of Tax Studies and a frequent speaker at national and international conferences.

Before joining Mitrani Caballero, she was a partner at Teijeiro y Ballone Abogados (2012–2020) and at Negri & Teijeiro Abogados (2009–2012), and previously worked at the State Prosecutor’s Office of Buenos Aires Province.

She is admitted to practice law in the City of Buenos Aires and is a member of the Asociación Argentina de Estudios Fiscales.

Los Deberes de Colaboración de los Administrados y el Principio de Razonabilidad. Procedencia de Revisar el Criterio Jurisprudencial que Inhibe la Aplicación del “Subprincipio de Necesidad” (Managers’ Collaborative Duties and the Principle of Reasonableness. Appropriateness of Reviewing the Jurisprudence Criterion Inhibiting the Application of the “Subprinciple of Necessity”), Comunicación Técnica XXIX Jornadas Latinoamericanas de Derecho Tributario, Bolivia, 2016.

La Teoría del Propósito de Negocios. Su Aplicación en el Ordenamiento Jurídico Argentino (The Business Purpose Test – Its Application in the Argentine Legal System) Comunicación Técnica XXV Jornadas Latinoamericanas de Derecho Tributario, Venezuela, 2008.

Gloria Gurbista graduated with honours from the Universidad Nacional de La Plata in 2001 and obtained a Master of Law and Economics from the Universidad Torcuato Di Tella in 2003.