Juan Carlos Zegarra

Practice Areas

More than 25-year experience in taxation (activities related to natural resources/complex operations): advisory in patrimonial and investment protection, international taxation, defense in administrative/judicial processes, stability agreements and arbitration.

Career

- Founding Partner: Zegarra LLC Abogados

- External Consultant: Z&A Abogados (2023 - 2024)

- Professor of the MD in Tax Law, PUCP, (2023-2024) and at local universities.

- Founding Partner: Z&A Abogados (2008-2023).

- Member of the Tax Committee, Confiep (2005-2007/2021-2024).

- Member of Tax Committee, SNMPE (2021-2023).

- Director of Managing Committee, IPDT (2013-2015/2017-2019). Treasurer (2019-2023).

- Rapporteur (IFA 2017).

- Member of Juridical Affairs Committee, AmCham Peru (2009).

- Associate: Rubio, Leguía, Normand & Asociados (1999 - 2008).

Professional Memberships

- IFA

- IPDT.

- Lima Bar.

Publications

- "Contradictory precedents", 2023.

- "Aggressive transnational planning and treaty abuse", 2017.

- "Principles of taxation in mining activities", 2014.

- "Tax cost in direct acquisition of mines", 2012.

- “Concept of PE in the DTA between Peru-Chile”, 2009.

- “Notes for the development of tax audit concept in Peru”, 2006.

- "The responsibility of the withholding agents", 2006.

- “Application of the "principle of specialty in tax rules”, 2005.

- “The income tax on capital gains resulting from the sale of properties”, 2004.