Alta QIL+4 Abogados' tax team takes advantage of the firm’s full-service model to provide a comprehensive offering to clients, frequently joining up with the top-flight corporate and banking departments to advise on the tax aspects of M&A, corporate and real estate restructurings and financial transactions, particularly international deals. Tax litigation forms another key pillar of the practice; the team is well versed in handling contentious-administrative proceedings challenging decisions taken by the local tax authority (SAT), as well as defending clients against criminal complaints. Practice head José Quiñones has ‘vast experience' of assisting major multinational clients with the tax structuring of corporate and financial transactions, and is also sought after for his advice on tax compliance. Senior associate Otto Ardón provides capable support across the full range of tax matters, from transfer pricing issues to disputes.

Arias‘ ‘dedicated and highly experienced’ tax team predominantly advises international clients, leveraging the firm’s extensive network of offices in Central America to provide a full service to investors in the region, including advising on the tax issues relating to company incorporations and M&A, customs matters and available tax incentives. On the contentious front, the team is skilled in representing clients in both criminal and administrative tax and customs disputes, benefitting from the extensive experience of litigation head Mario René Archila. ‘Star lawyer’ Ximena Tercero, who stands out for her expertise in customs law, international trade and transfer pricing, leads the practice. The firm can also call upon a capable pool of junior lawyers, including senior associate Claudia Vega (a key contact for digital services tax) and associate Estaymer Mendoza.

Consortium Legal's ‘highly specialised' tax team combines its expertise in advisory, contentious and compliance issues to offer wide-ranging tax services to a host of multinational clients from sectors including financial services, media, aviation, manufacturing and consumer goods. In particular, the firm stands out for its stellar record of representing clients in disputes with the SAT, including in high-profile cases before the Constitutional and Supreme Courts, concerning VAT, transfer pricing and income tax, among other issues. Advising on tax incentives and the tax structuring of M&A transactions is also a core area of expertise. The sizeable team is led by an experienced quartet of partners – Alfredo Rodríguez, Olga Meléndez, Mario Estuardo Archila and David Erales (who focuses on tax litigation). The talented line-up of associates includes Alejandra Fuentes-Pieruccini (who specialises in international tax law) and Emilio De León.

A ‘well-rounded' team with ‘sound knowledge and experience' across the full spectrum of tax law, Mayora & Mayora, S.C. also benefits from its membership of Lataxnet, an alliance of Latin American tax firms, when advising major local and regional financial institutions and corporations. The team is commended for its experience in tax and customs disputes, representing clients in significant cases concerning transfer pricing, income tax and VAT. Other notable areas of activity include providing ongoing advice on customs issues, local tax regulations and tax incentives, and assisting with the tax structuring of M&A and other investments. The ‘outstanding' Eduardo Mayora brings ‘national and international prestige' to the practice, advising on a wide array of transactional and contentious tax matters. Juan Carlos Casellas is another key figure in the team, with a focus on tax litigation.

EY Law Central America‘s extensive regional footprint and position as the legal arm of the global consultancy firm are clear assets for multinational clients, which frequently turn to the ‘strong and committed’ team for advice on the full array of tax matters. The firm has a thriving tax controversy practice, with an impressive record in complex disputes going as far as the Supreme Court, while on the consultancy side, the team advises on compliance and tax issues related to M&A and corporate restructurings. Manuel Ramírez, whose specialties include international taxation and transactional tax, leads the practice in Guatemala (alongside Costa Rica-based partners Rafael Sayagués and Randall Oquendo). The sizeable team also includes experienced senior manager Ana Alfaro and manager Carlos Díaz-Durán, both specialists in tax litigation, and senior manager Cilia Castellanos, who focuses on tax consultancy.

The ‘technically strong' tax team at A. D. Sosa & Soto has experience across the full spread of tax consultancy, planning and litigation. Counting large local and multinational companies among its clients, the team is well versed in advising on the tax structuring of businesses in Guatemala, as well as on corporate and indirect tax, and is also skilled in representing clients in disputes with the tax authority, including in recent cases relating to VAT and transfer pricing. Juan Pablo Ortiz, who draws on extensive experience at the SAT and as in-house adviser to large multinationals, steers the team alongside Einar Klanderud. At junior level, director Giovanna Menegazzo is a key name for tax compliance. Since the conclusion of research, the firm has merged into Costa Rica's Tactic Legal (by which name it is now known), as part of the development of a regional firm which also has offices in El Salvador and Honduras.

In line with the firm’s overall prowess in litigation, the tax practice at Carrillo & Asociados is strongly geared towards disputes. The team is adept at representing clients in contentious-administrative proceedings, and also has an active criminal tax practice, which benefits from the experience of practice co-head Emanuel Callejas and associate Gabriel Cabrera as certified fraud examiners. Additional areas of expertise include advising on foreign trade and customs matters. Alfonso Carrillo, who is well regarded for his skill in white-collar crime cases and fraud investigations, and Sara Santacruz are the other key names at the helm of the practice, while Rodrigo Callejas, who heads the strategic litigation group, is also noted.

The tax practice at Lex Atlas handles a healthy mix of tax consultancy and disputes, working in tandem with the firm’s active corporate and litigation departments. Acting for a host of key players in the financial services, real estate and telecoms sectors, the team routinely defends clients in disputes with the tax authority, and also provides tax due diligence on M&A and real estate transactions. Jorge Asensio Aguirre, who has long experience in local and international tax practice, heads the team, while managing partner Ignacio Andrade Aycinena, Luis Enrique Solares and Dinora Ceijas are also key names for tax and customs disputes. Associate María Elena Vásquez provides capable support in tax compliance, due diligence and administrative procedures.