Rafael Luna

Practice Areas

Tax

Career

Rafael is a partner at Consortium Legal - Costa Rica with more than 31 years of experience. He specializes in taxes and transfer pricing. He has extensive experience in tax consulting, litigation, mergers, and acquisitions, mainly of multinational companies, as well as local companies. He currently leads the tax and transfer pricing Practice in the areas of business analysis and counseling, being in charge of several of the most important judicial litigations in the country in this area. He is an official expert of the judiciary in transfer pricing and a regular columnist for financial magazines and newspapers.

He has been considered one of the best specialists in Tax Law by the most prestigious international legal service rating agencies, such as Chambers and Partners, Legal 500 and Latin Lawyer. He has served as an IDB Consultant for the training of Tax Administration officials, Professor at the University for International Cooperation (UCI), Professor and Director of the Master's Program in Tax Consulting and Master's Program in Tax Law at the Latin American University of Science and Technology (Ulacit), Professor of International Taxation at the Research and Training Center in Public Administration of the University of Costa Rica (CICAP), as well as a panelist in national and international forums.

Professional Memberships

Member, Costa Rican Bar Association

Member, International Fiscal Association (IFA)

Languages Spoken

Spanish, English, Intermediate Italian