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Costa Rica - TDH500

  1. 1
    • Rafael Luna - Batalla Salto Luna
    • Humberto Pacheco A - Pacheco Coto

The merger with Batalla Abogados in 2016 saw the very well-reputed tax boutique Asesores Fiscales Corporativo become Batalla Salto Luna, which has not only increased the visibility of its highly acclaimed lead partners Rafael Luna and Diego Salto in the Costa Rican tax arena, but also led to a significantly broader client base and presence across a wide array of industries. As another consequence of the group’s increased workload, Anayansi Mora, who has longstanding experience in tax litigation, and Cristina Sansonetti, who focuses on transaction-related tax matters, made partners in April 2016. The four-partner group advises Globeleq on all tax matters, including a recent judicial process related to the recognition of tax benefits during the construction phase of wind farms projects; and continues to assist clients such as Cuestamoras and Cinépolis with the whole spectrum of tax issues. Other key clients include Walmart, Philip Morris International and GlaxoSmithKline.

Active for prominent domestic and international clients alike, Pacheco Coto’s prestigious international asset planning and taxation division tackles tax matters from all angles: the six-strong group’s expertise spans the tax structuring of trusts and offshore investment vehicles, cross-border tax issues, tax planning, regulatory advice, audits and the tax aspects of M&A, among other matters. 2015 saw the team advise on numerous restructurings, the tax planning and structuring of mergers, and asset reorganisation, as well as tax compliance. Practice head Humberto Pacheco A is highly regarded, as is Alejandro Antillón, who is the key contact for local taxation and Randall Madriz has expert knowledge of Costa Rican and international corporate taxation. Humberto A Pacheco O left the firm for a management position at Uber.

Arias & Muñoz’s strongly reputed tax practice handles a caseload evenly split between tax consultancy, fiscal planning and tax litigation. Led by the highly regarded Carolina Flores, the team recently advised several international development banks such as FMO, Proparco and DEG on tax exemption for a specific classification of development banks; assisted textile company Gildan with tax matters related to the establishment of a manufacturing site in Costa Rica under the free trade zone regime; and advised Irish agriculture company Fyffes on the tax implications of new Costa Rican asset acquisitions, which represented one of several tax due diligences the group handled in 2015. The team was also notably active in contentious tax matters recently.

BLP’s tax department is co-led by Luis Chacón, who is highly regarded for his contentious experience, and Luís M Castro, an expert in tax planning and structuring. The group is particularly well known for representing multinational clients in contentious tax matters, but demonstrates equal expertise in tax and asset planning, tax restructuring and the establishment of complex multijurisdictional tax structures. 2015 saw the team enhancing its strong track record in tax litigation and advising on several acquisition-related tax matters: in a notable highlight, Castro assisted Grupo Inversor Intelectiva with tax structuring related to the client’s acquisition of 32 KFC franchises across Costa Rica. The client roster also includes Pfizer, UPS and ArcelorMittal.

Facio & Cañas is considered to be ‘a very good law firm for tax advice’. While the practice focuses mainly on contentious tax matters, the four-strong group also has longstanding experience in tax audits, tax matters related to corporate restructuring and M&A and tax compliance. The client roster includes many domestic financial institutions (such as Banco de Costa Rica and Banco Improsa), local companies (such as Grupo La Nacion) and international corporations (such as British American Tobacco). Adrián Torrealba leads the practice group and José María Oreamuno is another key team member.

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