Bruchou & Funes de Rioja provides a large client base of companies and families with a wide ranging tax service that covers all aspects of tax law, from tax planning and structuring through to tax litigation and representation in administrative and judicial proceedings. Other noted areas of expertise include helping clients to migrate tax residencies out of Argentina and assistance with the tax aspects of crypto-asset matters. The firm has a deep bench of senior talent covering both contentious and advisory aspects, and is led by outstanding tax litigation practitioner Liban Kusa. Further partner-level support comes from transactional tax and high-net worth specialist, Ezequiel Lipovetzky; complex corporate and financial tax lawyer, Daniela Rey; and Nicolas Nogueira Castellini, who handles customs and tax litigation at the national, provincial and municipal levels. The senior line-up has been further strengthened with the promotion of transactional tax lawyer Pablo M Muir to the partnership in mid-2023.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘A very balanced team between litigators and consultants. They work with a very high degree of preparation and internal coordination.’

  • ‘Liban Kusa is, in my opinion, the best tax lawyer in Argentina. He knows the rules, procedures and  jurisprudence in depth. Nicolás Nogueira is an excellent litigator, especially when it comes to local taxes. The team in general is of an excellent level and stands out for its willingness to find effective and creative solutions.’

  • ‘The team stands out for its deep technical knowledge, responsiveness and business vision.’

  • ‘Regarding tax advisory and planning Ezequiel Lipovetzky stands out. He has extensive technical and commercial experience in corporate reorganisation and M&A processes. He is a professional who has extraordinary technical training and an excellent ability to adapt to the needs of the client.’

  • ‘The firm demonstrates great experience in all tax issues that we raise.’

Key clients

  • Asociación de Bancos de la Argentina (ABA)
  • Asociación de Bancos Argentinos (ADEBA)
  • Cargill
  • Despegar.com
  • Prosegur
  • Grupo MSU
  • Visa
  • CCU
  • Citibank and Banco Galicia
  • Natura Cosméticos
  • Banco Macro
  • Bunge Argentina
  • Grupo Albanesi
  • Grupo Sielecki
  • Unblock
  • Equinor
  • Go Integro

Work highlights

  • Advised ABA and several banks on filing a lawsuit before the National Supreme Court of Justice to challenge the constitutionality of a turnover tax withholding regime established by the Province of Córdoba to collect payments from non-resident taxpayers and digital services companies.
  • Took over the administrative and judicial defence of Cargill before provincial tax authorities, intervening in various courts to challenge different local tax claims regarding turnover tax and local withholding regimes.
  • Advised Despegar on various tax matters arising out of its local operations and the relationship with service providers abroad; work includes analysis of the tax impact of complex operations and advice on tax inspections.

Lawyers

Leading partners
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

Liban Kusa