Most Highly Regarded Firms: Argentina 2008 - Corporate Tax
A total of 15 practitioners feature in this chapter. They hail from 13 firms and have been selected for their expertise in advising companies on tax matters.
Marval O'Farrell & Mairal was described during the research as a "very strong firm - top tier" and it is one of two firms with two practitioners in this chapter. Horacio Garcia Prieto is one of the most "respected" lawyers in the field. He advises clients on a range of tax matters and has a great deal of experience in litigation before the Argentine tax and customs authorities as well as before the courts. Prieto has been a professor of tax proceedings in the tax law Masters programme at the Catholic University of Argentina since 2006. The extremely well-regarded Gabriel Gotlib, who is also a certified public accountant, joins him in this chapter. He is an expert in tax counselling and counts international banks among his clients. Gotlib was a professor of taxation of financial instruments at the University of Buenos Aires School of Economics teaching a postgraduate course on taxation and is a professor of tax planning at the Austral University School of Law's postgraduate course on taxation.
M & M Bomchil also has two of its partners on the following pages and its tax team was praised highly by one client for being "instrumental in successfully establishing our business in Argentina...we rely heavily on the counsel of its professionals". Alejandro Messineo is the partner in charge of the tax department and has a notable national and international practice. Messineo provides clients with general tax advice as well as defending them against tax claims in courts such as the Federal Tax Courts, the Federal Chamber of Appeal and the Supreme Court of Justice. He serves as professor in tax law and director of the course on International Tax Law at Austral University School of Law. Ariadna Laura Artopoulos was commended for her "fantastic experience" in tax litigation that has earned her recognition from her peers. Artopoulos worked for the tax department of the national tax authority from 1991 to 1995 and is a professor of principles of tax law at Austral University.
Guillermo Orlando Teijeiro from Negri & Teijeiro Abogados is the research's most highly nominated individual and widely regarded as "the very best in Argentina". Tax is one of the key practice areas for the firm, which has participated in the corporate reorganisations of Bunge & Born and Arcor. Teijeiro has a "fantastic reputation" in the tax arena and has advised the Argentine government and international agencies since the 1990s. He is president of the tax and customs law committee of the Buenos Aires Bar Association, and a member of its board of directors. Teijeiro is also a keen teacher and serves as professor of corporate income taxation at Torcuato Di Tella University (Masters Programs in Law and Economics and International Taxation), and professor of international taxation at the Catholic University (Masters programme in taxation).
The tax team at Cárdenas Di Cio Romero Tarsitano & Lucero is, according to one source, "a remarkable one...they enjoy an excellent reputation for their thorough analysis of the issues under consideration". Alberto Tarsitano in the partner in charge of the tax law department at the firm and was consistently nominated during the research. He is president of the Argentine Association of Fiscal Studies and is also adjunct professor of the postgraduate degree of tax law at University of Buenos Aires School of Law. His practice is both domestic and international in its scope and sees him working on matters relating to tax planning, corporate acquisitions or reorganisations and tax controversies.
Ruben Asorey is founding partner of Estudio Asorey-Navarrine, a firm that places a strong emphasis on tax law. Asorey is a former president of the tax law section of the Latin American Institute and the Argentine Association of Fiscal Studies. Clients include national and international banks, financial institutions, oil and gas firms, and food companies. Manuel Maria Benites from Pérez Alati Grondona Benites Arntsen & Martinez de Hoz (Jr) is another to have held a government position. Benites was an attorney for the national tax authority and is very well known for his "high profile in the corporate tax market".
Alejandro Claudio Altamirano left Estudio Beccar Varela to found Altamirano & Asociados, a firm specialising in tax law. Altamirano came especially highly recommended for his work in the area and is a member of the International Fiscal Association and adjunct professor at Austral University. Matias Olivero Vila practises at Bruchou Fernández Madero & Lombardi and is "well known in this sector", according to one source. The firm has a strong reputation as a finance powerhouse and Vila is partner in charge of the tax department. He is vice president of the tax politics department of the Argentine Industrial Association and a professor at Di Tella University, lecturing in the international tax law programme.
José Maria Garcia Cozzi from Abeledo Gottheil Abogados SC is at "the very top of his game" and features prominently in the research for this chapter. Garcia Cozzi is co-director of the tax section for Revista de Legislación Argentina and writes frequently in the area of corporate tax. Beretta Godoy is a "small firm with a big reputation" for tax work. Omar Beretta is a founding partner and leads the firm's energy and natural resources and the tax law practices. His clients include major oil and gas and mining clients and he is a frequent contributor to the Oil & Gas Taxation Review.
Baker & McKenzie's Martín Barreiro was praised for "his comprehensive knowledge of the tax system in Argentina" that left our sources "very well impressed with the service he provided". Barreiro's practice focuses on tax advice for M&A and corporate restructuring, supply chain tax planning and general tax planning. Joaquin Kersman ensures Nicholson y Cano Abogados features in our list. Kersman is "very strong for tax" and received a number of high-profile nominations. He is head professor of tax aspects in business reorganisations and assistant professor of international tax law of the Masters programme in Law and Economics at Torcuato Di Tella University. The distinguished P Sebastián López-Sansón brings our analysis to a close. López-Sansón is a key member of the Estudio O'Farrell tax department, which counts AstraZeneca and Ford Argentina among its clients. López-Sansón boasts significant experience in providing tax advice on international tax planning structures to domestic and international companies and also represents both, public and private companies in tax litigation matters.