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Rolando Ramirez-Gaston

Partner
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  • Biography

    Rolando 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.

  • Experience

    • Advised Amcor Bemis on the tax planning of the corporate reorganisation of its subsidiaries in different countries. 
    • Advised, in coordination with other offices of Baker and Mckenzie, on the revision and redesign of the proposed global restructuring scheme brought forward by the American Glass Products (AGP).
    • Advised and represented Baker Hughes in a Tax appeal procedure related to the tax deductions of the payment made by its employees that concluded their labour contracts. 
    • Advised and represented Dupree in a tax audit carried out by the Tax Administration purported to reject some of the comparables used by DUPREE in the Transfer Pricing Study for FY 2015 (TPS 2015). 
    • Designed an efficient tax structure for our Client Goldman Sachs, to carry out the first of a series of mortgage receivables purchase operations from domestic financial entities.
    • Advised and represented HERBALIFE PERU in against a tax assessment made by the Tax Administration, rejecting the set of comparables used by HERBALIFE PERU in the Transfer Pricing Study for FY 2015 (TPS 2015). 
    • Acted as legal counsel to Real Estate Capital in connection with a securitization transaction which will comprise the temporary transfer (transferencia en dominio fiduciario con retorno) of a number of real estate property owned by a logistic company to a securitization trust (patrimonio fideicometido de titulización) which will privately offer and issue asset-backed bonds.

  • Publications

    • "Flexibilización al límite de deducción de intereses por financiamientos. Una medida imprescindible en medio de la crisis", Newspaper Gestión, 2020.
    • "La suspensión y reducción de los pagos a cuenta del Impuesto a la Renta, una medida imprescindible a la que el Ejecutivo debiera dar inmediata prioridad", Newspaper Gestión, 2020.
    • "Compensación del saldo a favor del IR contra deudas tributarias en tiempos del COVID-19". Gestión Blog, 2020.
    • "COVID-19: ¿Son deducibles los pagos realizados por las empresas con ocasión del cese de trabajadores?". Gestión Blog, 2020.
    • "¿El arrendamiento operativo implica ahora un mayor pago del ITAN?". Gestión Blog, 2020.
    • "Las penalidades en tiempo de pandemia y el cuidado para su deducción". Gestión Blog, 2020.
    • "Nuevos límites a la deducción de intereses por endeudamiento", Newspaper Gestión, 2019.
    • "Cobro indebido de intereses moratorios: el Tribunal Constitucional vuelve a fallar a favor de los contribuyentes". Gestión Blog, 2018.
    • "Delegación de facultades: Una buena noticia, la regulación del crédito indirecto". Gestión Blog, 2018.
    • "Régimen tributario temporal para la declaración de rentas". Procapitales, 2018.
    • Speaker, "XIII Congreso Anual de Tributación de Empresas (CATE)", Lima, 2018.
    • Speaker, "El nuevo panorama fiscal mundial - Implicaciones para hacer negocios en América Latina - 19ª Conferencia Latinoamericana de Impuestos", Miami, 2018.
    • Speaker, "Tax Reform 2018: Las nuevas reglas en materia tributaria" IPDT, Lima, 2018.
    • Moderator of the panel "III Foro Internacional Tributario", AMCHAM, 2018.
    • Speaker, "18º Simposio sobre Fiscalidad de la Minería Energética", SNMPE, 2018.
    • Speaker, "Aministía Tributaria" Inteligo, 2017.
    • Speaker at the 17th LA Tax Conference 2016 – Miami.
    • "Sumas y restas tributarias," Newspaper El Comercio, 2016.
    • "Una Razon Social Basta," SEMANAeconomica, 2016.
    • "La Amenaza Fantasma," SEMANAeconomica, 2016.
    • "La Certificacion de Costo en Enajenaciones Indirectas," Newspaper Gestion, 2015.
    • "Taxes, exonerations, and clear rules," Reply to the editorial in Gestion, 2009.
    •  Co-author, "Dividends," Athina magazine of Universidad de Lima, 2008.
    • Co-author, "Tax Implications in the Income Tax in the Cession of a Credit in favor of a NonResident Individual," Paper presented at the X National Days of Tax Law at the Peruvian Institute of Tax Law - IPDT, 2008.
    • Co-author, "Application of the 4.99 per cent rate," Diario Oficial El Peruano, April 2007.

    • Industries

    • Consumer Goods & Retail
    • Energy, Mining & Infrastructure - EMI

    Education

    • New York University, Master in Law (LL.M.), New York, 2000.
    • Pontificia Universidad Catolica del Peru, Law Degree, Lima, 1996.
    • School of Graduate Business Administration – ESAN, Course on Accounts and Finance for Non-Specialists, Lima, 1995.

    Admission

    • Lima Bar Association, 1997.

    Membership

    • Past-President of the Committee of Tax Affairs of the Association of Capital Market Promoters - Procapitales.
    • 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.

  • Additional Information

    Experience

    • Partner at Estudio Echecopar law firm since 2007.

    Presentations

    • Speaker, "17th LA Tax Conference," Miami, 2016.
    • Speaker, "Expenditure on Research and Development & Other Intangibles," XI Annual Congress of Business Taxation (CATE), 2016.
    • Speaker, "Derivative Financial Instruments Taxation," VI Annual Congress of Business Tax Cate, 2011.
    • Speaker, "Mining Industry: Inbound & Outbound Investment," fourth Annual US – Latin American Tax Planning Strategies, Miami, USA, 2011.
    • Speaker, "Project of law over the new regulation of the participation of utility workers," Human Resources Committee of the National Society of Mining, 2011.
    • Speaker, "Indirect Disposal of Shares," Universidad Peruana de Ciencias Aplicadas for the Asociacion Juridica magazine, 2011.
    • Presenter, "Course on Income Tax on Capital Gains," Conference in the Center for Stock Exchange Studies at the Lima Stock Exchange, 2010.
    • Lecturer, "Course on Income Tax on Capital Gains," Themis magazine of the Pontificia Univesidad Catolica, 2010.