Fernando Zuzunaga del Pino

Practice Areas

All areas of Tax Law, emphasis on tax aspects of international investments,

M&A, debt-equity transactions, cross-border structuring and tax controversy.

Corporate tax planning related to domestic and international matters across

industries with emphasis in extractive activities.

Career

- Founding Partner.

- Chairman of the Tax Matters Committee of the Mining, Oil and Energy Peruvian Society.

- Past President of the Latin American Institute of Tax Law and of Peruvian Institute of Tax Law.

- Former Advisor to the Ministry of Economy and Finance on Taxation.

- Founding Partner of Hernández & Cía Abogados and former Partner of Rubio, Leguía, Normand & Asociados.

Professional Memberships

- International Fiscal Association (IFA).

- Peruvian Institute of Tax Law (IPDT).

- Lima Bar Association.

Publications

- “Tax challenges of digitalization. Perspective from Peruvian Income Tax Law”.

- “The General Antielusive Clause in the Peruvian juridical system”.

- “Arm´s Length” Principle and the “Sixth Method” in Peruvian Mineral Concentrates’ Price Fixing”.

- “Exchange of information: issues, use and collaboration”.

- “Trends in Corporate Income Tax in Latin American Countries”.

- “The Tax Treaties in the Peruvian System; the Source Income Principle in Latin America”.

Personal

- LL.M. and J.D. Pontificia Universidad Católica del Perú.

- Postgraduate studies in International Taxation: Leiden University, IBFD, OECD, Universidad Austral.

- Lecturer of Tax Law in undergraduate, graduate, postgraduate and LL.M. courses by the Pontificia Universidad Católica del Perú, Universidad del Pacífico, Universidad Peruana de Ciencias Aplicadas, Universidad EAFIT – Medellin.