Juan Carlos Zegarra Vílchez

Practice Areas

Extensive experience in providing advice on tax design and implementation of tax planning structures and strategies, corporate tax matters and tax litigation with clear orientation to activities related to mining and natural resources and energy; assisting clients in a wide variety of tax transactional and administrative issues.

Deep practice in advising clients in the acquisition and development of mining and energy projects on all their stages, planning related to investment in social responsibility and negotiation of legal stability agreements.

Career

- Founding Partner of Zuzunaga, Assereto & Zegarra Abogados. Managing Partner for more than 6 years.

- Member of the Tax Committee in Confiep, 2005-2007 and 2021-2023.

- Member of Tax Committee in SNMPE, 2021-2023.

- Director of Managing Committee of the Peruvian Institute of Tax Law– IPDT (during 6 years). Nowadays, Treasurer of IPDT.

- National Rapporteur in IFA Conference, 2017.

- Professor at undergraduate and graduate courses in Schools of Law of national universities: UPC and PUCP, for more than 15 years.

- Member of Juridical Affairs Committee of the American Chamber of Commerce of Peru, 2009.

- Associate in Rubio, Leguía, Norman & Asociados, 1999 - 2008.

- Speaker in several tax conferences and seminars of national and international events.

- Author of several articles and publication on his specialty.

Professional Memberships

- International Fiscal Association (IFA).

- Peruvian Institute of Tax Law (IPDT).

- Lima Bar Association.

Publications

- "Aggressive transnational planning and treaty abuse: tools of domestic law and international law to counteract them in the BEPS era", March 12th 2017.

- "Principles of taxation in mining activities: new taxes for mining in Peru", IPDT Magazine N° 57, Lima, 2014.

- "Tax cost in direct acquisition of mines", Análisis Tributario Magazine N° 290, AELE (pp – 27-30), Lima, 2012.

- “Concept of Permanent Establishment in the Double Taxation Agreement between Peru and Chile”, (Special Edition of Análisis Tributario Magazine Nº5, Lima. (pp. 39 – 41), 2009.

- “Notes for the development of tax audit concept in Peru”, Vectigalia, Year 2 N° 2. Tax Law Association, Lima, 2006.

- "The responsibility of the withholding agents in the case of temporary services from abroad qualifying as a permanent establishment according to double taxation agreements", IPDT Magazine on IX Tax Law Seminars, 2006.

- “Application of the "principle of specialty in tax rules”, IPDT Magazine Nº 43. Lima, 2005.

- “The income tax on capital gains obtained on the sale of properties”, in VIII Tax Law Seminars, Lima, 2004.

Personal

- MBA A.B.Freeman School of Business, Tulane University, 2017-2019

- MBA Global XI CentrumPUCP, 2017-2019

Post graduate courses:

- "International Taxation" at Leiden University, 2016

- "Management Program for Lawyers" at Yale University, 2014

- "International Arbitration" at University del Pacífico, 2012

- J.D. PUCP.