Central America: Corporate Tax 2017

In this chapter, we recognise 22 of the region’s finest corporate tax specialists. The featured lawyers are recognised for their experience advising companies, shareholders and financial institutions on issues of tax optimisation and regulatory matters.

Most Highly Regarded
1. Minerva Bellorin R Pacheco Coto, Managua
2. Diego Salto Asesores Fiscales Corporativos, San José
3. Hernán Pacheco O Pacheco Coto, San José

Costa Rica

PACHECO COTO boasts two inclusions in this chapter.
Firm chairman Humberto Pacheco heads the firm’s international asset planning department and is regarded as a distinguished practitioner in our research. He offers clients vast experience in international tax law, advising domestic and international corporates on tax-efficient structures and optimisation strategies.
Corporate practice head Hernán Pacheco O is a market-leading practitioner with a strong track record advising major corporates on transaction-related tax issues.

FACIO & CAÑAS also sees two of its candidates recommended.
Tax practice head Adrián Torrealba is recognised as a leading tax specialist known for his proficiency in contentious matters.
José Maria Oreamuno is a key name in the market with a well-established practice encompassing tax auditing and compliance, litigation and transactional advice.

ASESORES FISCALES CORPORATIVOS Diego Salto boasts a strong reputation in the Costa Rican tax market thanks to his longstanding experience in the tax space. He regularly advises local and multinational clients on tax planning and is also well known for his expertise on tax evasion and fraud.

At ARIAS in San José, tax practice head Carolina Flores draws praise for her wide-ranging expertise in the tax space. Her practice encompasses advising on cross-border tax structures, as well as due diligence, compliance and transfer pricing.

El Salvador

ARIASLilian Arias heads the firm’s corporate team and is well versed in advising clients on the tax implications of significant corporate transactions.


QIL+4 ABOGADOS is home to José Quiñones. His impressive practice covers both contentious and non-contentious tax matters and he is well known for his expertise on the tax implications of cross-border M&A.

CONSORTIUM LEGAL’s Alfredo Rodriguez Mahuad boasts an excellent reputation in the local market thanks to his depth of knowledge of Guatemalan tax law.


At CONSORTIUM LEGAL’s Tegucigalpa office, Armando Manzanares is commended for his tax expertise, with market sources considering him “a go-to practitioner” in this area.


Minerva Bellorin of PACHECO COTO emerges as one of the top tax practitioners in the region in our research this year. Her impressive tax practice focuses on tax structuring and transaction-related tax issues.

ARIASAna Teresa Rizo is a significant player in the Nicaraguan market with a well-established tax practice that sees her advise corporate clients on tax planning issues.


ARIAS, FÁBREGA & FÁBREGA is the country’s principal firm in this chapter with two individuals recommended in the following pages.
Senior partner Fernando Cardoze is a market fixture with over 50 years’ experience assisting corporates with tax-related matters.
Estif Aparicio draws praise for his extensive experience advising clients on the tax implications of significant cross-border transactions.

 At ALFARO FERRER & RAMÍREZ, Rodrigo Moreno is an established figure in the Panamanian tax market and has a strong track record advising both domestic and international clients on the complexities of Panama’s tax code.

RIVERA, BOLIVAR Y CASTAÑEDAS’ founder Jose Javier Rivera Jimenez is praised for his significant knowledge of Panamanian tax law.

At ANZOLA ROBLES & ASOCIADOS, firm principal Ramón Anzola is recommended for his wealth of experience advising domestic and international clients on cross-border tax planning. 

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Nominees have been selected based upon comprehensive, independent survey work with both general counsel and private practice lawyers worldwide. Only specialists who have met independent international research criteria are listed.

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