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This content is provided by Manuel María Benites.

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Manuel Benites is one of the founding partner of PAGBAM. He is primarily focused on tax matters, including tax litigation and tax advice on corporate domestic and cross-border transactions, with significant expertise in the tax planning of complex M&A transactions. He is also versed on customs laws and represents several local and international clients on judicial and administrative proceedings before local competent authorities.


Manuel Benites started his career as a clerk at the criminal court of the City of Buenos Aires in 1977. He was an attorney with the “Dirección General Impositiva” (the Argentine Internal Revenue Service) in 1981. Prior to founding PAGBAM, Mr. Benites was an associate with Klein & Mairal from 1982 to 1991. In addition, he was associated with Bracewell Patterson (United States) law firm in 1987.

Manuel Benites has authored several books and articles in tax publications and lectured in several tax related seminars. He is a professor of “Tax-free Reorganizations” at the Catholic University School of Law.