Rolando Ramirez Gaston

Rolando Ramirez Gaston

Partner
Estudio Echecopar

Biography

Rolando Ramirez Gaston regularly advises corporate and institutional clients on commercial and financial tax planning as well as on the tax aspects of mergers and acquisitions. He advises local and foreign clients on tax audits and tax proceedings on a regular basis before the Peruvian National Tax Administration, the Fiscal Court, the Municipal Tax Administration and the judiciary. Rolando’s practice focuses on the tax issues related to corporate deals, including mergers and acquisitions. He also counsels on tax matters for stock market transactions and financial derivatives, and on complex deals carried out by joint ventures and consortia on the construction sector.

Practice Focus

Rolando is experienced in advising corporate and institutional clients on tax solutions for their business and financial transactions and on tax matters of major company mergers and takeover processes. He advises on Wealth Planning matters, tax procedures with the National Tax Administration, the Municipal Tax Administration and the Judiciary. He acts as consultant on tax matters related to capital markets transactions, and to the mining, oil and gas, retail and construction industries.

Representative Legal Matters

  • Provided legal and tax advice to Anadarko Petroleum Corporation on a regular basis in connection with its recent entrance into the Peruvian upstream activity.

  • Advised Inversiones Nacionales de Turismo (Intursa), part of the Breca Group, regarding the acquisition of 99.97% of the outstanding shares of Inversiones La Rioja S.A., owner of assets of the Marriott International Inc. Tax advice included the tax planning of the most tax-efficient alternative structures for the client to make the acquisition also considering the potential impact thereof for the sellers.

  • Advised Milpo on the Peruvian legal and tax implications and the UK tax considerations, associated with the implementation of a certain silver streaming financing structure, pursuant to which Milpo Peru would incorporate a subsidiary in the United Kingdom (Milpo UK) and the last one would enter into a silver streaming agreement to fund a loan to Milpo Peru.

  • Advised on the tax framework for Pagos Digitales Peruanos’ mobile banking platform that allows for its use by all major Peruvian financial institutions and telecoms providers.

  • Advised in a loan portfolio comprised of mortgage loans from a local bank to a foreign bank. This mandate involved the creation of an investment fund to minimize the possible tax consequences and mainly to avoid the loss and the initiation of various tax-based certification procedures before the Peruvian Tax Administration.

  • Advised Peru’s leading university on the acquisition of 25.1 hectares of public land from the Public Goods State Agency (Superintendencia de Bienes Estatales) for the building of a Science and Technology Park.

Professional Associations and Memberships

  • Procapitales - Member, Tax Committee
  • Sociedad Nacional de Mineria, Petroleo y Energia - Member, Tax Committee
  • American Chamber of Commerce - Member, Tax Committee
  • Association for the Fostering of the National Infrastructure (AFIN) - Member, Tax Committee
  • International Fiscal Association (IFA) – Member, Peruvian Group
  • Peruvian Institute for Tax Law (IPDT) – Member
  • Lima Bar Association - Member

Admissions

  • Peru (1997)

Education

  • New York University (LLM) (2000)
  • Pontificia Universidad Católica del Perú (Law Degree) (1996)
  • ESAN Graduate School of Business (Accounts and Finance for Non Specialists) (1995)

Languages

  • English
  • Spanish

Publications

"Nuevos limites a la deduccion de intereses por endeudamiento," Newspaper Gestion, 2019

"Cobro indebido de intereses moratorios: el Tribunal Constitucional vuelve a fallar a favor de los contribuyentes," Article in newspaper Gestion, web version, 2018

Presentations

Speaker, "XIII Annual Congress of Business Taxation (CATE)," Lima, 2018

Speaker, " The New Global Tax Landscape: Implications for Doing Business in Latin America - 19th Latin America Tax Conference," Miami, 2018

Speaker, "Tax Reform 2018: The new rules in tax matters," IPDT, Lima, 2018