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Rafael Luna
Partner, Consortium Legal 
rluna@consortiumlegal.com
VCard

 

Rafael is expert in Taxes and Transfer Pricing. He has ample experience in Tax Consulting, Litigation and Mergers & Acquisitions, providing services mainly to Multinational and local companies. Currently, he leads the Transfer Pricing Practice regarding Compliance, Analysis and Advisory Services, being in charge of some of the landmark litigation processes in Transfer Pricing in Costa Rica. He has been appointed as Transfer Pricing Expert by the Judiciary and is a regular columnist of Financial Journals and Newspapers.

He has served as Professor and Director of the Master in Tax Law and Master in Tax Advice of the Universidad Latinoamericana de Ciencia y Tecnología (Ulacit), Chair of the Tax Sub-Committee of AMCHAM, Secretary of the International Fiscal Association (IFA) – Branch Costa Rica, delegate of the Tax Committee of Union Costarricense de Cámaras y Asociaciones del Sector Empresarial Privado (UCAAEP) and member of the Instituto Costarricense de Estudios Tributarios.

EDUCATION

  • Ph.D. in Tax and Financial Law, Universidad Complutense (Madrid, España)
  • Master in Law & Economics, Erasmus Program (Hamburg – Madrid)
  • Master in Business Administration (Banking and Finance), Universidad de Costa Rica
  • Law Degree, Universidad de Costa Rica

LANGUAGES

Spanish

English

ASSOCIATIONS

 Costa Rica Bar Association

Attorney Bar Association

ACKNOWLEDGMENTS

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