Universidad de Lima

Zully Marina Chevarría Arrieta
Director of the Master’s Program in Taxation and Fiscal Policy
PhD student in Strategic Management at the Consortium of Universities (Pontifical Catholic University of Peru [PUCP], Pacífico University (UP), Cayetano Heredia Peruvian University [UPCH] and Universidad de Lima [Ulima]). Master’s degree in Taxation and Fiscal Policy from Universidad de Lima and the Autonomous University of Madrid (UAM). She has graduated as accountant and holds a specialist certification in Taxation from the Pontifical Catholic University of Peru (PUCP). Professor with over 20 years of experience educating professionals. She has lectured in the Master’s Program in Taxation and Fiscal Policy of Universidad de Lima since 2010. General manager and partner at Estudio Chevarría & Consultores Asociados, and associate member of the Peruvian Institute for Tax Research and Development (Ipidet) and the International Fiscal Association (IFA), Peruvian Group.
zchevarr@ulima.edu.pe

Luis Alberto Arias Minaya
Master’s degree in Economics from the London School of Economics. Professional title in Economics from the Pontifical Catholic University of Peru (PUCP). Former vice-president at the Central Reserve Bank of Peru and general manager at INDE Consultores. Former deputy minister of finance, national superintendent of tax administration, and founder of the Metropolitan Municipality of Lima’s Tax Administration Service. Former international consultant in fiscal policy, tax policy and administration, and fiscal decentralization.

Mónica Byrne
Master’s degree in Fiscal Policy from the University of Bath and visiting scholar of the International Tax Program at Harvard University. Lawyer from the Pontifical Catholic University of Peru (PUCP). She has held the following positions at the Ministry of Economy and Finance of Peru:  general director of the General Directorate of Public Revenue Policy, member of the Tax Court, legal manager at Fonafe, negotiator of international double taxation agreements, and member of the advisor cabinet of the vice minister of economy and finance in tax matters and policy. Current EY senior manager.

Bettina Castillo Ruiz
Master’s degree in Taxation and Fiscal Policy from the Autonomous University of Madrid (UAM) and Universidad de Lima. She has graduated as accountant from the Inca Garcilaso de la Vega University (UIGV) and holds a specialist certification in Government Auditing from the National School of Control (ENC) at the Office of the Comptroller General of the Republic of Peru. Former professional supervisor of the Lima Regional Intendency (IRL) of the National Superintendency of Customs and Tax Administration (Sunat). Current principal manager of the Tax Advisory, Audit & Compliance area at BBVA Perú and consultant at BBVA Group in Peru. She has more than 15 years of specialization in financial and international taxation.

Roberto Alfredo Cores Ferradas
LLM in International Taxation from the New York University School of Law. Partner at Ernst & Young. He has worked in the International Taxation area at the New York office and in the Tax area at Estudio Olaechea. Member of the International Fiscal Association (IFA), Peruvian Group, and the Peruvian Institute of Tax Law (IPDT).

César Martín Gamba Valega
Lawyer from Universidad de Lima. Master’s degree in Taxation and Tax Consultancy from the Center for Financial Studies (CEF) (Madrid, Spain), and PhD in Financial and Tax Law from the Complutense University of Madrid. Current tax consultant and litigation manager at the companies of the Repsol Group in Peru. Former official at the National Superintendency of Customs and Tax Administration (Sunat). Active member of the Peruvian Institute of Tax Law (IPDT), Peruvian Institute of Tax Research and Development (Ipidet), and the International Fiscal Association (IFA), Peruvian Group.

Juan Garret
Master’s degree in Taxation and Fiscal Policy from Universidad de Lima. Lawyer from the Pontifical Catholic University of Peru (PUCP) with broad experience in advisory services relating to tax implications of complex corporate structures, agreements and trade activities, and the formation and operation of companies, consortia, joint ventures and other forms of business organization. Former tax manager at Ernst & Young. Current tax advisor at Telefónica. 

Silvia León
Master’s degree in Business Law from Universidad de Lima and lawyer from the Pontifical Catholic University of Peru (PUCP). Former tax services partner at Benites, Forno & Ugaz Abogados; consultant of the Tax Department at Rodrigo, Elías & Medrano Abogados; and member of the Tax Court for 16 years. Professor at Universidad de Lima, PUCP, ESAN University, National University of San Marcos (UNMSM) and Santo Toribio de Mogrovejo Catholic University (USAT), and of the first training course for judges and members specialized in tax issues. Current partner at SLP Consultoría Tributaria. Regular lecturer in academic events and author of tax-related articles. Current member of the Lima Bar Association (CAL), Peruvian Institute of Tax Law (IPDT), International Fiscal Association (IFA), Peruvian Group, and American Chamber of Commerce (AmCham).

Víctor Mejía Ninacóndor
Master’s degree in Taxation and Fiscal Policy from Universidad de Lima. Lawyer from the Pontifical Catholic University of Peru (PUCP). Specialization from the Advanced Program in Spanish and European Union Business Law from the University of Navarra (Spain). He has worked at the National Superintendency of Customs and Tax Administration (Sunat) for 18 years. Current member of the Tax Court. He has more than 15 years of experience as undergraduate and graduate university professor, lecturer, speaker and author of several tax-related publications.

Silvia María del Rosario Muñoz Salgado
Master’s degree in Taxation from Georgetown University, Washington DC (USA). She attended courses on International Taxation at the Organisation for Economic Co-operation and Development (OECD), the Vienna University of Economics and Business (Austria) and the International Bureau of Fiscal Documentation (The Netherlands). She has completed graduate studies in Taxation at the University of Salamanca (Spain). Former professional specialist in the Tax Regulations Management of the National Legal Intendency (INJ), and claims manager of the Main National Taxpayers Intendency (IPCN), both at the National Superintendency of Customs and Tax Administration (Sunat). Partner at Gálvez & Dolorier Abogados, and specialist in tax advice on financial and economic group operations.

Nathalie Ninuma
MBA from Pacífico University (UP) and from ESADE Business School (Spain). Tax lawyer from the Pontifical Catholic University of Peru (PUCP). Specialist in the construction, concessions and agricultural sectors. Former lawyer at PwC Perú and lawyer at the Peruvian Tax Court. Current tax consulting manager at Ernst & Young.

Darío Paredes Bermúdez
Tax Consulting Services partner at Ernst & Young, with more than 20 years of experience in tax consultancy for the financial and insurance sectors. Lawyer from the Pontifical Catholic University of Peru (PUCP) who holds a Multinational MBA from the School of Management at Adolfo Ibáñez University (UAI) (Chile). Member of the Peruvian Institute of Tax Law (IPDT) and the International Fiscal Association (IFA), Peruvian Group. Former correspondent in Peru of the International Bureau of Fiscal Documentation (IBFD) and International VAT Monitor. Experience as professor of undergraduate and master’s studies at ESAN, USMP, PUCP, among other universities. He has been speaker and panelist of several taxation events organized by private and public entities.

Enrique Pintado
Master’s degree in International Taxation Law from the University of Florida Levin College of Law. Master’s degree in Public Policies from the KDI School of Public Policy and Management (Republic of Korea). Lawyer from the Santa María Catholic University (UCSM) (Arequipa). He has more than 15 years of experience in tax law.

Miguel Puga

Master of Business Administration and graduate studies in E-Commerce from the Center for Financial Studies (CEF) (Madrid). Lawyer from Universidad de Lima. Member of the Peruvian Institute for Tax Research and Development (Ipidet); Board of Directors of the International Fiscal Association (IFA), Peruvian Group; Peruvian Institute of Tax Law (IPDT); and Corporate Governance Committee at the Association of Capital Market Promoting Companies (Procapitales). Strategic consultant of the Family Business Association of Peru (AEF Perú). Tax and Legal Services partner at PwC who is in charge of transfer pricing and good corporate governance services.

Luis Alberto Sandoval Aguilar
MBA from ESAN University. PMP® from the Project Management Institute. Economist from the Federico Villarreal National University (UNFV). Customs specialist from the National Customs School (ENA), Andean Community (CAN) and World Customs Organization (WCO). He has participated as customs expert in technical assistance programs and projects sponsored by the WCO, European Union (EU) and Inter-American Development Bank (IDB), and has offered services to different Latin American customs authorities. Professor of customs-related courses. Author of the following publications: Logística internacional de importaciones (International Import Logistics) and Derecho tributario aduanero: valor en aduana y su aplicación en Perú (Customs Tax Law: Customs Value and its Implementation in Peru).

Denise Tori
Master’s degree in Education with a major in University Teaching from Sacred Heart University for Women (Unifé). Lawyer from Universidad de Lima. Current partner at Estudio Tori Abogados and professor at different prestigious universities.

Fernando Tori Vargas
Lawyer from Universidad de Lima. Master’s degree in International Taxation from New York University, and MBA from the Adolfo Ibáñez School of Management (Miami). Former advisor at the National Superintendency of Customs and Tax Administration (Sunat) and current partner at Ernst & Young.

David de la Torre Delgado
Tax Services partner at Ernst & Young with 20 years of professional experience. Specialization in energy taxation, international taxation and tax planning. Lawyer graduated from the Pontifical Catholic University of Peru (PUCP). Master’s degree in Comparative and International Law from Southern Methodist University (Dallas), sponsored by the Fulbright - CAREC scholarship. MBA from Adolfo Ibáñez University (UAI). Member of the Board of Directors of the Peruvian Institute of Tax Law (IPDT); member of the Tax Committee at the National Association of Mining, Petroleum and Energy (SNMPE); past president of the Board of Directors of the Tax Committee at the Peruvian-American Chamber of Commerce; member of the International Fiscal Association (IFA), Peruvian Group. Professor of the following courses: Sectoral Taxation in the Master’s Program in Taxation and Fiscal Policy at Universidad de Lima, and Issues on Tax Law – Taxation of Investments in Tangible and Intangible Assets at the PUCP School of Law.

David Alfredo Tuesta Cárdenas
PhD in Economics and master’s degree in Public Affairs from the Pontifical Catholic University of Peru (PUCP) and the University of Minnesota (USA). Former minister of economy and finance of Peru. Current president of the Private Competitiveness Council, director of fintech pinBox Solutions for Latin America, economic advisor to several companies, associate professor at IE University (Madrid), and professor of the Master’s Program in Taxation and Fiscal Policy at Universidad de Lima. Thirty years of executive experience in the public and private sectors, and in multilateral organizations, and broad experience leading international and multidisciplinary teams. He has published books and articles in indexed scientific journals.

Ronald Vargas
MBA from the European Business School (EEN) (Madrid). Master’s degree in Taxation and Fiscal Policy from Universidad de Lima. Lawyer from the University of Piura (UDEP). Current member of the Lima Bar Association (CAL), Peruvian Institute of Tax Law (IPDT) and International Fiscal Association (IFA), Peruvian Group. Current tax manager of the Tax and Legal Services at PwC Perú, and tax and corporate law advisor to national and international companies.

Beatriz de la Vega
LLM in Energy, Environment and Natural Resources Law from the University of Houston Law Center (USA) and in Oil and Gas Law from the University of Aberdeen (Scotland). MBA from Adolfo Ibáñez University (UAI) (Chile). Lawyer from the Pontifical Catholic University of Peru (PUCP). Current Tax & Legal Services partner at KPMG Perú. Former international energy consultant at Efikas PLLC (Houston, Texas), and Tax Services partner at Ernst & Young Perú. Lecturer and professor of energy and taxation at several prestigious universities.

Juan Carlos Vidal
MBA in Strategic Management from Centrum PUCP and MBA from Maastricht School of Management (The Netherlands). Professional title in Economics from the Pontifical Catholic University of Peru (PUCP). Member of the Board of Directors of the International Fiscal Association (IFA), Peruvian Group. Current president of the Financial Affairs Committee at the American Chamber of Commerce (AmCham). He has received training at KPMG United States and has participated in projects of advance pricing arrangements (APA) at KPMG Netherlands. President of the Corporate Social Responsibility Committee at KPMG Perú. Current lead partner of the Transfer Pricing Services at KPMG Perú, where he has acquired more than 17 years of professional experience in transfer pricing and corporate finances.

Walker Villanueva Gutiérrez
Master’s degree in Tax Consultancy from the University of Navarra (Spain). He has completed graduate studies in International Tax Law at Austral University (UA) (Argentina) and Leiden University (The Netherlands). Professor of the Master’s Program in Taxation and Fiscal Policy at Universidad de Lima and the Master’s Program in Tax Law at the Pontifical Catholic University of Peru (PUCP). Author of the books Tratado del IGV: regímenes general y especiales (VAT Treatise: General and Special Systems) and Estudio del impuesto al valor agregado en el Perú: análisis, doctrina y jurisprudencia (VAT Study in Peru: Analysis, Doctrine and Jurisprudence). Author of manual Tax Editor IGV (VAT Editor). Co-author of books Comentarios al código tributario (Comments on Tax Code) (2005), Tratado de derecho tributario (Tax Law Treatise) (2003) and Imposición al consumo en el Perú (Consumption Taxation in Peru) (1998). Former head of the Tax area at Ferrero Abogados. Current partner and head at Philippi Prietocarrizosa Ferrero Du & Uría Ibero-American law firm.

Luciana Yáñez
LLM in International Tax Law from Leiden University (The Netherlands). Lawyer from the Pontifical Catholic University of Peru (PUCP). Specialist certification in International Tax Regulations from the University of Castilla-La Mancha (UCLM) (Spain). Former vice president of the Young IFA Network (YIN) of the International Fiscal Association (IFA). Current vice president of the Tax Committee at the American Chamber of Commerce (AmCham), partner at Zuzunaga Assereto & Zegarra Abogados and member of the Peruvian General Council of the International Fiscal Association (IFA), Peruvian Group.

Licette Isabel Zúñiga Dulanto
International master’s degree in Tax Administration and Public Treasury from the Institute for Fiscal Studies – National University of Distance Education (IEF–UNED) (Spain). She has graduated from the Master’s Program in Taxation with a major in Accounting at the National University of San Marcos (UNMSM). Specialization in Taxation from the Pontifical Catholic University of Peru (PUCP) and Public Treasury and Tax Administration from UNED (Spain). Lawyer from PUCP. She has worked at the Tax Court for 24 years. Current chief member of the Special Division for Internal Taxation –  Sunat Lima and Main Taxpayers at the Tax Court.