Mariano C Ballone

Practice Areas

Mariano Ballone is a partner of the Tax area.

Career

He is specialized in national and international corporate tax planning. He has huge experience in business acquisitions and transformations; taxation of intangibles; digital economy; trusts, corporate financing and agreements to avoid double taxation. He represents taxpayers in complex litigation procedures involving different tax authorities.

He was partner of the Firm Negri, Teijeiro & Incera of Buenos Aires. In 2012 He founded the Law Firm Teijeiro & Ballone Abogados. He worked in the Legal Department of the Argentine Revenue Service (AFIP for its Spanish Acronym)

He is currently an Argentine co-representative before the Committee of the International Fiscal Association (IFA) LATAM and of the Argentine association of Fiscal Studies where He is currently serving as representative in Dialogue Spaces with the Argentine Revenue Service (AFIP).

He was Argentine rapporteur at the 66th Congress of the International Fiscal Association --IFA--Boston 2012 (Debt and Equity Conundrum); panellist at the IFA Congress (Latam) Bolivia 2014 (Imposition of Indirect Transfers of Assets); coordinator at the IFA Congress (Latam) Dominican Republic 2015 (Taxation of Virtual Transactions); coordinator at the IFA Congress (Latam) Costa Rica 2018 (Taxation and Human Rights), coordinator at the IFA Regional Congress (Latam) Panama 2019 (Entry Impact in Force of the Measures Related to Tax Treaties in order to Prevent Erosion of Tax Bases and the Transfer of Benefits (MLI) in the Latin American Region); and Argentine co-rapporteur for the 75th IFA Congress, Berlin 2021/2022 (Group Approach and Separate Entity Approach in Domestic and International Tax Law).

He is Director of the Tax Module of the Master in Business Law at the Universidad Católica Argentina. And He also participates as a speaker in various seminars of such specialty.

His experience has been recognized by Chambers Global, Chambers Latin America (Chambers & Partners), Which Lawyer (Practical Law Company) and Legal 500.

Professional Memberships

Member of IFA. Argentine co-representative before the IFA LATAM Committee.

Active member of The Argentine Association of Tax Studies.

Representative of the entity in Dialogue Spaces with AFIP.

Personal

Mariano Ballone is a partner of the Tax area.