Luciana Yáñez

Practice Areas

Tax non-contentious, tax contentious, international taxation, wealth, and tax planning. Practice focused on both domestic and international tax matters, including tax planning of foreign corporate investments and high net worth individuals, effects of CFC Rules, direct and indirect taxation. Her practice includes advising in areas such as corporate transactions, mergers, and acquisitions, taxation of large infrastructure projects (extractive and energy industries), construction and engineering companies, mining, industrial businesses, mass consumption companies, and non-profit organizations, as well as daily tax impact regarding the cross-border and domestic operations and, internationally mobile individuals. Also, she specializes in Government-to-Government agreements (G2G) and “Works for taxes”.

Career

- Partner in Zuzunaga, Assereto &Zegarra Abogados since 2016.

- President of Tax Committee of the American Chamber of Commerce of Peru – AmCham (2021 - 2022).

- WIN Representative before International Fiscal Association (2019 to date).

- Lecturer of the Course of International Tax Agreements for the Master’s degree in taxation and Tax Policy, Universidad de Lima (2019 to date).

- Vicepresident of the Tax Committee of the American Chamber of Commerce of Peru – AmCham (2019 - 2020)

- Invited speaker in Maastricht University.

- Peruvian YIN Representative before IFA (2016-2019) and Vice-Chair of YIN Committee before (2017 – 2019).

- Director of the Board of IFA Peru (2014 – to date).

- Regular speaker in international tax conferences and seminars and author on the topic of corporate tax issues and international tax law (application of tax treaties) in journals and dedicated magazine.

Professional Memberships

- International Fiscal Association.

- Peruvian Institute of Tax Law.

- Lima Bar Association.

Publications

• Peruvian General Reporter, Subject 1 “Group approach and separate entity approach in domestic and international tax law” of International Fiscal Association 2022 Berlin Congress, Cahiers de droit fiscal international, Volume 106, 2022.

• "The cooperation between taxpayers and Tax Administration in a digital environment with respect to taxpayer's rights", LinkedIn 2022.

• Anti-BEPS measures and automatic information exchange in the context of international cooperation. Taxlatam, May 12, 2021.

• Argentina / Brazil / Chile / Colombia / Costa Rica / Mexico / Peru / Uruguay Swimming against the Current? Taxation of the Digitalized Economy in Latin America. Bulletin for International Taxation, 2019 (Volume 73), No. 10 · September 9, 2019.

• “The interaction between the Double Taxation Agreements signed by Peru and the Peruvian domestic law”. International Fiscal Association (IFA) Peruvian Group · April 1, 2018.

• Peru making the difference in the BEPS arena: When the experience meets creativity (Spanish title "Perú haciendo la diferencia ante la problemática BEPS: Cuando la experiencia es creativa") Contribution in the Volume published regarding the XXVII Latin American Tax Law Conference (ILADT MEXICO 2015) · November 8, 2015.

• R&D&I from Peruvian perspective R&D&I from a Peruvian perspective. IFA LATAM 6 th Congress at Santa Cruz Bolivia · May 1, 2014.

• Services PE: is it really a nightmare, and if so, for whom? Tax Notebooks: Publication dedicated to the First LATAM Academic Prize IFA. Volume 32. IFA Peruvian Group · Nov 1, 2012

• "The interaction between Double Tax Treaties and the domestic law of the Contracting States". Instituto Latinoamericano de Derecho Tributario -ILADT · September 1, 2012.

• Publication regarding the XXVI Latin American Taxation Meeting organized by ILADT at Santiago de Compostela (Spain)

• "Taxation of the permanent establishment of Peruvian taxpayers in a foreign state" Instituto Peruano de Derecho Tributario · April 1, 2010.

• "Application of the concept of PE at the Agreements to avoid Double Taxation under the Peruvian Lax legislation". IFA Peruvian Group · June 1, 2008

Personal

- LL.M Advanced Studies in International Tax Law, ITC, Leiden University, The Netherlands (2010 - 2011)

- Course of International Tax Law – Attribution to Permanent Establishments, Universidad de Rosario, Bogotá, Colombia (2013).

- Postgraduate studies on International Taxation at “Universidad de Casti la - La Mancha”, Toledo, Spain (2007)

- Lawyer graduated from Pontificia Universidad Católica del Perú - PUCP. .

- Winner of the First Latin America Award- IFA (2012).