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Latin America Guide 2023

Ranked in 1 Practice Areas
1
Tax
14 Years Ranked
Ranked in Guides

About

Provided by Rafael Luna

Latin America

Practice Areas

Tax

Career

With more than 28 years of experience, he specializes in taxes and transfer pricing. He has extensive experience in tax consulting, litigation, mergers and acquisitions, mainly of multinational companies, as well as local companies. He currently leads the tax and transfer pricing Practice in the areas of business analysis and counseling, being in charge of several of the most important judicial litigations in the country in this area. He is an official expert of the judiciary in transfer pricing and a regular columnist for financial magazines and newspapers.

He has been considered one of the best specialists in Tax Law by the most prestigious international legal service rating agencies, such as Chambers and Partners, Legal 500 and Latin Lawyer. He has served as an IDB Consultant for the training of Tax Administration officials, Professor at the University for International Cooperation (UCI), Professor and Director of the Master's Program in Tax Consulting and Master's Program in Tax Law at the Latin American University of Science and Technology (Ulacit), Professor of International Taxation at the Research and Training Center in Public Administration of the University of Costa Rica (CICAP), as well as a panelist in national and international forums.

Education

Universidad de Nebrija

International Expert in Transfer Pricing

2005

Universidad Complutense

PhD in Tax and Financial Law

2000

Erasmus Programme, Hamburg

Master in Economic Analysis of Law

2001

University of Costa Rica

Master’s in business administration with emphasis on Banking and Finance

1996

Chambers Review

Provided by Chambers

Latin America

Tax - Costa Rica
1
Band 1

Co-head of department Rafael Luna is recognised for his involvement in relevant mandates in the Costa Rican tax sector. He is endorsed by a client who affirms: "He is an excellent practitioner." Anotherinterviewee indicates: "Rafael Luna has strong technical knowledge and is well connected to the relevant authorities. His opinion holds particular weight in Costa Rica."

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