Silvia Muñoz

Practice Areas

Tax

Career

Silvia Muñoz Salgado, with over 25 years of experience in tax law, joined the firm as a partner in 2016. She previously worked at Rodrigo, Elías & Medrano Abogados for 10 years and spent 13 years as the legal manager at the Peruvian Tax Authority (SUNAT). Recognized as one of the few Peruvian experts in transfer pricing and intragroup financing and services, Silvia has made remarkable achievements in these areas.

Silvia's expertise in both consultancy and litigation in international taxation has established her as a leading lawyer in the field of legal tax defense in the country. Her prominence in the local professional market is also notable in academia. She is one of the main speakers and organizers of the international taxation seminars at the University of Lima, one of the most significant in the country. Over the past five years, these seminars have attracted top representatives from international academia (see: https://www.ulima.edu.pe/posgrado/agenda/v-seminario-de-tributacion-internacional).

Additionally, Silvia represented the country as a national speaker at the XXXI Latin American Tax Law Congress, organized by ILADT and held in Guatemala from October 24 to 27, 2022, focusing on the taxation of the digital economy.

Silvia's current clientele includes major local and international groups in key Peruvian industries, including TMT, mining and energy, the beauty industry, and finance.

During her time at SUNAT, she contributed significantly to the most important tax reform processes between 2000 and 2005, helping shape the current income tax law. In private practice, she has advised on legislative proposals, including for the Lima Stock Exchange regarding the tax treatment of factoring and capital gains exemption.

Professional Memberships

Member of the Lima Bar Association.

Member of the International Fiscal Association – IFA Peruvian Group.

Member of the Peruvian Institute of Tax Law (IPDT).

Experience

Counsel at Rodrigo, Elías & Medrano Abogados (July 2014- December 2015).

Senior Associate at Rodrigo, Elías & Medrano Abogados (September 2006- July 2014).

Claims Manager of the Intendancy of Main National Taxpayers -SUNAT (August 2004-September 2005).

Specialized Professional of the Tax Standards Management – National Legal Administration – SUNAT (July 2001- August 2004).

Head of the Claims Section – Legal Department of the Regional Government of Lima – SUNAT (August 1993 – September 1999).

Participant of the course “Advanced Transfer Pricing. Specific Aspects” taught by Vienna University of Economics and Business, Austria (2019).

Participant in the preparation seminar on “Principles of transfer pricing” given by the International Bureau of Fiscal Documentation (IBFD), Netherlands (April 9-13, 2018).

Participant of the course “Advanced Transfer Pricing (General Aspects)” taught by Vienna University of Economics and Business, Austria (2017).

Industry Sector Expertise

Transfer pricing, digital economy and technological transactions, financial taxation.

Languages Spoken

Spanish and English.

Education