LinkinLegal
Rafael Luna photo

Rafael Luna

Partner · Consortium Legal

Costa RicaTax, Transfer PricingSpanish, English

About

Partner at Consortium Legal in Costa Rica with more than 26 years' experience specializing in tax law and transfer pricing; he leads the firm's tax and transfer pricing practice and advises on tax consulting, litigation and M&A matters for multinational and local companies. He is an official judicial expert in transfer pricing, has served as a consultant and professor in tax administration and international taxation, and has been ranked by Chambers and Partners, Legal 500 and Latin Lawyer.

Practice areas

TaxTransfer PricingLitigationCorporate / M&A

Office

Expertise

Transfer PricingTax ConsultingTax LitigationMergers & Acquisitions (multinational companies)Tax Administration TrainingAcademic teaching and program direction

Education

  • International Expert in Transfer Pricing, Universidad de Nebrija, Spain - Universidad Anahuac, Mexico (2005)
  • PhD in Tax and Financial Law, Universidad Complutense, Spain (2000)
  • Master in Economic Analysis of Law, Erasmus Programme, Hamburg - Madrid (2001)
  • Master’s in Business Administration with emphasis on Banking and Finance, University of Costa Rica, Costa Rica (1996)
  • Diploma in European Institutions, Universidad Complutense de Madrid, Spain (1998)
  • Law Degree, University of Costa Rica, Costa Rica (1994)

Admissions

  • Costa Rica Bar Association
  • Attorney Bar Association

Languages

SpanishEnglish