Juan Carlos Zegarra Vílchez

Practice Areas

Ranked by Chambers & Partners, Legal 500 and Leaders League with more than 25-year experience in taxation of activities related to natural resources and in complex operations requiring local and international tax planning, providing strategies that consider integral matters of the business. He had participated in transactions for business acquisitions and transfers, including companies’ reorganizations. His experience also includes advisory in patrimonial protection, international taxation, Investment protection agreements and in the defense of such operations within the administrative, fiscal and judicial processes and procedures, stability agreements, local and international arbitration.

Career

- Founding Partner at Zegarra LLC Abogados

- External Counsultant at Zuzunaga & Assereto from 2023 to April 2024

- Professor of the master’s degree in Tax Law, PUCP, 2023 and 2024-1.

- Founding Partner of Zuzunaga, Assereto & Zegarra Abogados 2008-2023. Managing Partner for more than 6 years.

- Member of the Tax Committee in Confiep, 2005-2007 and 2021-2023.

- Member of Tax Committee in SNMPE, 2021-2023.

- Director of Managing Committee of the Peruvian Institute of Tax Law– IPDT (2013-2015 and 2017-2029). Treasurer of IPDT (2019-2023).

- National Rapporteur in IFA Conference, 2017.

- Professor in undergraduate and postgraduate courses at Schools of Law of local universities: UPC, PUCP and Esan, for more than 15 years.

- Member of Juridical Affairs Committee of the American Chamber of Commerce of Peru, 2009.

- Associate in Rubio, Leguía, Norman & Asociados, 1999 - 2008.

- Speaker in several tax conferences and seminars of national and international events.

- Author of several articles and publication on his specialty.

Professional Memberships

- International Fiscal Association (IFA).

- Peruvian Institute of Tax Law (IPDT).

- Lima Bar Association.

Publications

- "Contradictory precedents: Why do they exist? why do they cause inequality? and why do they increase litigations? The role of the judges in tax matters", IPDT Magazine Nº74, (pp.114-1170), Lima, March 2023.

- "Aggressive transnational planning and treaty abuse: tools of domestic law and international law to counteract them in the BEPS era", March 12th 2017.

- "Principles of taxation in mining activities: new taxes for mining in Peru", IPDT Magazine N° 57, Lima, 2014.

- "Tax cost in direct acquisition of mines", Análisis Tributario Magazine N° 290, AELE (pp – 27-30), Lima, 2012.

- “Concept of Permanent Establishment in the Double Taxation Agreement between Peru and Chile”, (Special Edition of Análisis Tributario Magazine Nº5, Lima. (pp. 39 – 41), 2009.

- “Notes for the development of tax audit concept in Peru”, Vectigalia, Year 2 N° 2. Tax Law Association, Lima, 2006.

- "The responsibility of the withholding agents in the case of temporary services from abroad qualifying as a permanent establishment according to double taxation agreements", IPDT Magazine on IX Tax Law Seminars, 2006.

- “Application of the "principle of specialty in tax rules”, IPDT Magazine Nº 43. Lima, 2005.

- “The income tax on capital gains obtained on the sale of properties”, in VIII Tax Law Seminars, Lima, 2004.

Personal

Other courses:

- "International Taxation" at Leiden University, 2016

- "Management Program for Lawyers" at Yale University, 2014

- "International Arbitration" at University del Pacífico, 2012

Industry Sector Expertise

- Mining

- Energy and Oil

- Banking

Languages Spoken

- Spanish

- English

Education