Central America: Corporate Tax 2018

This year 19 leading figures are recommended for their in-depth knowledge and expertise of corporate tax, including advising national and international clients on both advisory and contentious matters.

Most Highly Regarded
1. Adrián Torrealba Facio & Cañas, San José
2. Diego Salto Asesores Fiscales Corporativos, San José
3. Edgar Herrera Galindo Arias y López, Panama City


Costa Rica

EY LAW sees two leading figures recognised for their expertise.
Hernán Pacheco O is “a well-recognised attorney in the tax area” who is widely respected for his expertise in cross-border matters where he regularly advises both national and international clients.
Humberto Pacheco is one of the best-regarded lawyers in Costa Rica, recognised for his in-depth knowledge of taxation in the corporate and M&A sphere.

Leading national firm FACIO & CAÑAS achieves two listings.
Adrián Torrealba has over 25 years of experience in the field and is widely renowned as a go-to name on corporate tax law. He is recommended by one source as “certainly in the top one per cent of practitioners” in Costa Rica.
José Maria Oreamuno receives praise for his knowledge of the national business community and his tax advisory practice. One respondent says, “José is a very strong player who is highly knowledgeable and professional.”

ASESORES FISCALES CORPORATIVOSDiego Salto receives plaudits for his tax consulting practice and his in-depth knowledge of tax law. He is recognised as “a fixture; a real nitty-gritty corporate tax lawyer” and “one of the absolute best” in the market.


José Quiñones of QIL+4 ABOGADOS is a go-to name on tax planning, tax structures and dispute resolution. He is widely respected for his litigation skills.


Edgar Herrera at GALINDO ARIAS Y LÓPEZ is an esteemed practitioner with expertise in both national and international tax law. He is regarded as an authority on corporate matters.

RIVERA, BOLIVAR Y CASTAÑEDAS’ founding partner Jose Javier Rivera Jimenez is praised for his “longstanding experience in tax law” and his work in public finance matters including his role in the drafting of Panama’s tax code.

Estif Aparicio at ARIAS, FÁBREGA & FÁBREGA is recognised as “the top guy” in corporate tax matters and is respected for his work on numerous high-value deals.

Ramón A Anzola R at ANZOLA ROBLES & ASOCIADOS is a well-known name in corporate law and tax planning and has extensive experience in the private sector and as an expert witness in foreign court proceedings.

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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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