Gloria Gurbista

Practice Areas

Gloria María Gurbista is a partner within the Tax Law practice at Mitrani Caballero. She is a lawyer, expert in tax and customs law with extensive experience in designing and implementing defense strategies in complex tax litigations (at national, provincial and municipal level), social security and customs. Gloria also provides advisory and consulting services to clients on domestic tax matters, focusing on gross turnover tax - Multilateral Convention and municipal levies.

Career

Prior to joining the firm, she was a partner with Teijeiro & Ballone Abogados (2012-2020) and Negri & Teijeiro Abogados (2009-2012). She joined Negri & Teijeiro Abogados in 2003, and before then she worked for the State Prosecutor's Office of the Province of Buenos Aires (Judicial Undersecretariat of Administrative Litigation Matters).

Professional Memberships

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

Publications

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.

Personal

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.

Experience

Gloria María Gurbista specialises in tax and customs law. She has extensive experience in the design and implementation of defence strategies in complex tax (national, provincial and municipal), social security and customs litigation. She also advises clients on local taxation matters, with special emphasis on gross income tax – Multilateral Agreement and municipal taxes.

Gloria has been recommended by Chambers Global – Chambers Latin America (2019, 2022, 2023), The Legal 500-Latin America (2023), Who’s Who Legal: Corporate Tax (2022), World Tax – Tax Controversy Leader (2012 – 2023), World Tax – Women in Tax (2017 – 2023), Best Lawyers (2020).

She is an active member of the Argentine Association of Tax Studies. She has spoken at various conferences and seminars at local and international level. She was Technical Communicator for Argentina at the XXV and XXIX Latin American Tax Law Conferences – Venezuela, Isla Margarita (2008) and Bolivia, Santa Cruz de la Sierra (2016).

Languages Spoken

Spanish and English