Practice Areas
Rolando is experienced in advising corporate and institutional clients on tax solutions for their business and financial transactions and on tax matters of major company mergers and takeover processes. He advises on Wealth Planning
matters, tax procedures with the National Tax Administration, the Municipal Tax Administration and the Judiciary. He acts as consultant on tax matters related to capital markets transactions, and to the mining, oil and gas, retail and construction industries.
Career
Rolando regularly advises corporate and institutional clients on commercial and financial tax planning as well as on the tax aspects of mergers and acquisitions. He advises local and foreign clients on tax audits and tax proceedings on a
regular basis before the Peruvian National Tax Administration, the Fiscal Court, the Municipal Tax Administration and the judiciary. Rolando's practice focuses on the tax issues related to corporate deals, including mergers and acquisitions. He also counsels on tax matters for stock market transactions and financial derivatives, and on complex deals carried out by joint ventures and consortia on the construction sector.
Publications
- "Flexibilización al límite de deducción de intereses por financiamientos. Una medida imprescindible en medio de la crisis", Newspaper Gestión, 2020.
- "La suspensión y reducción de los pagos a cuenta del Impuesto a la Renta, una medida imprescindible a la que el Ejecutivo debiera dar inmediata prioridad", Newspaper Gestión, 2020.
- "Compensación del saldo a favor del IR contra deudas tributarias en tiempos del COVID-19". Gestión Blog, 2020.
- "COVID-19: ¿Son deducibles los pagos realizados por las empresas con ocasión del cese de trabajadores?". Gestión Blog, 2020.
- "¿El arrendamiento operativo implica ahora un mayor pago del ITAN?". Gestión Blog, 2020.
- "Las penalidades en tiempo de pandemia y el cuidado para su deducción". Gestión Blog, 2020.
- "Nuevos límites a la deducción de intereses por endeudamiento", Newspaper Gestión, 2019.
- "Cobro indebido de intereses moratorios: el Tribunal Constitucional vuelve a fallar a favor de los contribuyentes". Gestión Blog, 2018.
- "Delegación de facultades: Una buena noticia, la regulación del crédito indirecto". Gestión Blog, 2018.
- "Régimen tributario temporal para la declaración de rentas". Procapitales, 2018.
- Speaker, "XIII Congreso Anual de Tributación de Empresas (CATE)", Lima, 2018.
- Speaker, "El nuevo panorama fiscal mundial - Implicaciones para hacer negocios en América Latina - 19ª Conferencia Latinoamericana de Impuestos", Miami, 2018.
- Speaker, "Tax Reform 2018: Las nuevas reglas en materia tributaria" IPDT, Lima, 2018.
- Moderator of the panel "III Foro Internacional Tributario", AMCHAM, 2018.
- Speaker, "18º Simposio sobre Fiscalidad de la Minería Energética", SNMPE, 2018.
- Speaker, "Aministía Tributaria" Inteligo, 2017.
- Speaker at the 17th LA Tax Conference 2016 – Miami.
Professional Memberships
- Past-President of the Committee of Tax Affairs of the Association of Capital Market Promoters - Procapitales.
- Procapitales – Member, Tax Committee.
- ociedad Nacional de Mineria, Petroleo y Energia - Member, Tax Committee.
- American Chamber of Commerce - Member, Tax Committee.
- Association for the Fostering of the National Infrastructure (AFIN) - Member, Tax Committee.
- International Fiscal Association (IFA) – Member, Peruvian Group.
- Peruvian Institute for Tax Law (IPDT) – Member.