Mitrani Caballero & Ruiz Moreno

Argentina

World Tax Reviews

Tax

Mitrani Caballero & Ruiz Moreno is a full-service business law firm specialising in tax planning, tax controversy and transactional tax, specifically M&A and cross-border transactions. The tax team is led by partner Corina Laudato. Its clients belong to various sectors such as financial services, mining and oil, and gas. 

During the research period, the firm successfully represented Unipar Indupa (the Argentine subsidiary of the Brazilian listed chemical company Unipar) in litigation proceedings against the Argentine Tax Authority concerning the alleged permanent establishment in the country of an affiliated located in Belgium. It was a landmark ruling given that it is the first Argentine court ruling related to the requirements for existence of a permanent establishment in the case of construction works and provision of services rendered in Argentina. It is the first Argentine judgement issued in the post-BEPS-era related to permanent establishment.

The firm welcomed Martín Gamarra, Franco Ariganello, and Isabella Gatti for junior positions.