{"id":153,"date":"2019-01-18T00:00:00","date_gmt":"2019-01-18T04:00:00","guid":{"rendered":"https:\/\/emba.com.bo\/areas-de-practica\/derecho-tributario\/"},"modified":"2023-05-30T17:13:02","modified_gmt":"2023-05-30T21:13:02","slug":"derecho-tributario","status":"publish","type":"service","link":"https:\/\/emba.com.bo\/en\/areas-de-practica\/derecho-tributario\/","title":{"rendered":"Tax Law"},"content":{"rendered":"[vc_section full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1665776258991{padding-top: 145px !important;background-image: url(https:\/\/emba.com.bo\/wp-content\/uploads\/2022\/09\/bannerPagina-min.jpg?id=1102) !important;background-position: 0 0 !important;background-repeat: no-repeat !important;}&#8221; wpex_bg_position=&#8221;top&#8221; wpex_bg_size=&#8221;cover&#8221;][vc_row][vc_column]<h1 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-text-center title-banner-bg-linear\" style=\"font-size:clamp(5.5rem, 1.3rem + 9vw, 12.4rem);\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\"><strong>TAX LAW<\/strong><\/span><\/h1>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text align=&#8221;center&#8221; width=&#8221;510px&#8221; text_align=&#8221;center&#8221; color=&#8221;#ffffff&#8221; font_weight=&#8221;300&#8243; font_size=&#8221;1.6rem&#8221;]The law firm provides a comprehensive tax advisory service that ensures our clients in strategic areas, including compliance with tax obligations, preventive advisory, and national and international tax planning.[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; remove_bottom_col_margin=&#8221;true&#8221;][vc_column]\n\n            <div  class=\"box-internalNav  \">\n                <nav class=\"internal-nav\"><a class=\"internal-nav__link local-scroll-link\" href=\"#about-practice\" title=\"ABOUT PRACTICE\" >ABOUT PRACTICE<\/a><a class=\"internal-nav__link local-scroll-link\" href=\"#professionals\" title=\"PROFESSIONALS\" >PROFESSIONALS<\/a><a class=\"internal-nav__link local-scroll-link\" href=\"#articles\" title=\"ARTICLES\" >ARTICLES<\/a>\n                <\/nav>\n            <\/div>[\/vc_column][\/vc_row][vc_row local_scroll_id=&#8221;about-practice&#8221; css=&#8221;.vc_custom_1667830150843{padding-top: 50px !important;}&#8221;][vc_column]<h2 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-text-center title-bg-linear\" style=\"font-size:clamp(6rem, 2.3rem + 10vw, 12.4rem);;font-weight:900;\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\">About practice<\/span><\/h2>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1665435532054{padding-bottom: 30px !important;}&#8221;][vc_column][vc_column_text text_align=&#8221;center&#8221; font_weight=&#8221;300&#8243; font_size=&#8221;1.8rem&#8221;]We specialize in tax advisory services, assistance in tax audits, and tax refund requests. Additionally, we have extensive experience in representing and defending clients before the Tax Dispute Authority and the Judiciary.[\/vc_column_text][\/vc_column][\/vc_row][vc_section full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1665435768834{margin-bottom: 40px !important;padding-top: 60px !important;padding-bottom: 30px !important;background-color: #082e4b !important;}&#8221;][vc_row][vc_column]<h2 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-text-center title-bg-linear\" style=\"font-size:6rem;font-weight:900;\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\">Application areas<\/span><\/h2>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_column_text color=&#8221;#ffffff&#8221; font_size=&#8221;1.9rem&#8221; font_weight=&#8221;300&#8243;]\n<ul>\n<li>Corporate Taxation.<\/li>\n<li>Taxation of Economic Groups.<\/li>\n<li>Taxation of Financial Markets.<\/li>\n<li>Tax and estate planning.<\/li>\n<li>Tax Compliance.<\/li>\n<li>Transfer Pricing.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text color=&#8221;#ffffff&#8221; font_size=&#8221;1.9rem&#8221; font_weight=&#8221;300&#8243;]\n<ul>\n<li>Corporate tax advice on reorganizations and project finance transactions, including mergers and acquisitions.<\/li>\n<li>Legal assistance in tax audits carried out by the tax administration.<\/li>\n<li>Analysis of accounting documents to prevent tax risks.<\/li>\n<li>Tax analysis of national tax legislation and international double taxation treaties.<\/li>\n<li>Tax and Legal Controversies and Litigation.<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_row local_scroll_id=&#8221;professionals&#8221;][vc_column]<h2 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-text-center title-bg-linear\" style=\"font-size:clamp(5rem, 2.3rem + 9vw, 12.4rem);;font-weight:900;\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\">Professionals<\/span><\/h2>[\/vc_column][\/vc_row][vc_row][vc_column]<div  class=\"vcex-module wpex-carousel owl-carousel arrwstyle-slim arrwpos-abs team-list \" data-wpex-carousel={\"nav\":\"true\",\"lazyLoad\":\"true\",\"stagePadding\":0,\"dots\":\"false\",\"autoplay\":\"false\",\"loop\":\"true\",\"center\":\"false\",\"smartSpeed\":250,\"items\":4,\"slideBy\":1,\"autoplayTimeout\":5000,\"margin\":10,\"itemsTablet\":3,\"itemsMobileLandscape\":2,\"itemsMobilePortrait\":1,\"autoWidth\":\"false\",\"autoHeight\":\"false\",\"responsive\":{\"1200\":{\"stagePadding\":50},\"1400\":{\"stagePadding\":100}}}>   <div class=\"team-list__item item-0\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2019\/07\/Ruth-Canaza-min.png\" alt=\"Ruth Canaza\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Ruth Canaza<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Associate<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/ruth-canaza\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Ruth Canaza<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>Corporate Law and M&A<\/li><li>Labor Law and Social Security<\/li><li>Environmental Law<\/li><li>Tax Law<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/ruth-canaza\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div>   <div class=\"team-list__item item-1\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2022\/02\/Moises-Blanco-min.png\" alt=\"Mois\u00e9s Blanco\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Mois\u00e9s Blanco<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Associate Senior<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/moises-marco-blanco-iturri\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Mois\u00e9s Blanco<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>Tax Law<\/li><li>Administrative and Regulatory Law<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/moises-marco-blanco-iturri\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div>   <div class=\"team-list__item item-2\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2024\/05\/Valda-v2.png\" alt=\"Luis Valda\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Luis Valda<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Counsel<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/luis-valda\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Luis Valda<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>Tax Law<\/li><li>Corporate Law and M&A<\/li><li>Banking, Finance and Capital Markets<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/luis-valda\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div>   <div class=\"team-list__item item-3\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2025\/01\/Foto-Claudia-Maturana-v1.png\" alt=\"Claudia Maturana\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Claudia Maturana<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Senior Associate<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/claudia-maturana\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Claudia Maturana<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>International Trade and Customs Law<\/li><li>Mining, Energy and Hydrocarbons<\/li><li>Tax Law<\/li><li>Agribusiness<\/li><li>Construction and Engineering<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/claudia-maturana\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div>   <div class=\"team-list__item item-4\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2025\/02\/laura_rivas.webp\" alt=\"Laura Rivas\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Laura Rivas<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Associate<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/laura-rivas\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Laura Rivas<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>Tax Law<\/li><li>Fintech, Innovation & New Technologies<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/laura-rivas\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div>   <div class=\"team-list__item item-5\">\n                                <div class=\"card-flip\">\n                                    <div class=\"team-card card-flip__content\"  >\n                                        <div class=\"team-card__front card-flip__front\">\n                                            <div class=\"team-card__imgBox\">\n                                                <div class=\"team-card__imgFilter\"><\/div>\n                                                <img class=\"team-card__img owl-lazy\" data-src=\"https:\/\/emba.com.bo\/wp-content\/uploads\/2026\/01\/abogada-Photoroom.png\" alt=\"Valeria Villegas\" \/>\n                                            <\/div>\n                                            <h3 class=\"team-card__title\">Valeria Villegas<\/h3>\n                                            <p class=\"team-card__category\"><span class=\"team-card__cat-name\">Associate<\/span>\n                                            <i class=\"ticon ticon-angle-right\"><\/i>\n                                            <a class=\"team-card__frontLink\" href=\"https:\/\/emba.com.bo\/en\/team\/valeria-villegas\/\">Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a>\n                                            <\/p>\n                                        <\/div>\n                                        <div class=\"team-card__back card-flip__back\">\n                                            <h3 class=\"team-card__title\">Valeria Villegas<\/h3>\n                                            <h4 class=\"team-card__subtitle\">Practice areas<\/h4>\n                                            <div class=\"team-card__content\">\n                                                <ul>\n                                                    <li>Tax Law<\/li><li>Corporate Law and M&A<\/li>\n                                                <\/ul>\n                                            <\/div>\n                                            <div class=\"emba-link\"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/en\/team\/valeria-villegas\/\" style=\"--color-text:#fff;--color-hover-text:#fff;\" title=\"Contact\" >Contact <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/div>\n                            <\/div><\/div><div  class=\"box-search box-search--solid \">\r\n                <p class=\"box-search__text\">Find the professional you are looking for<\/p>\r\n                <form method=\"get\" action=\"https:\/\/emba.com.bo\/busqueda\/\" class=\"form-search\" >\r\n                    <label class=\"form-search__label\">\r\n                        <span class=\"screen-reader-text\">Search by name, specialty area or keyword<\/span>\r\n                        <input class=\"form-search__input\" type=\"search\" placeholder=\"Search by name, specialty area or keyword\" name=\"search\" \/>\r\n                        <span class=\"form-search__textError\" style=\"display:none\">Ingrese alguna palabra para realizar la b\u00fasqueda por favor<\/span>\r\n                    <\/label><button class=\"form-search__btn btn btn-primary\" type=\"submit\"><span class=\"btn-search-text\">SEARCH<\/span><span class=\"btn-search-text btn-search-text--active\">SEARCHING...<\/span><i class=\"btn-search-text__icon ticon ticon-search\"><\/i><\/button>\r\n                <\/form>\r\n            <\/div><div  class=\"emba-link emba-link--solid \"><a class=\"emba_link__plain\" href=\"https:\/\/emba.com.bo\/equipo\/\" style=\"--color-text:#082e4b;--color-hover-text:#828282;\">Se all professionals <i class=\"ticon ticon-angle-right\"><\/i><\/a><\/div>[\/vc_column][\/vc_row][vc_section full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1671220908157{padding-top: 35px !important;padding-bottom: 50px !important;background-color: #082e4b !important;}&#8221;][vc_row css=&#8221;.vc_custom_1663767124209{padding-bottom: 20px !important;}&#8221;][vc_column]<h2 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-mb-30 wpex-text-center title-bg-linear\" style=\"font-size:clamp(7rem, 2.3rem + 10vw, 12.4rem);;font-weight:900;\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\">Statements<\/span><\/h2>[\/vc_column][\/vc_row][vc_row][vc_column]\n\n            <div  class=\"client-statement wpex-carousel owl-carousel arrwstyle-slim arrwpos-abs \" data-wpex-carousel={\"nav\":\"true\",\"dots\":\"false\",\"autoplay\":\"true\",\"loop\":\"true\",\"smartSpeed\":250,\"items\":3,\"slideBy\":1,\"autoplayTimeout\":5000,\"margin\":10,\"itemsTablet\":3,\"itemsMobileLandscape\":2,\"itemsMobilePortrait\":1,\"autoWidth\":\"false\",\"autoHeight\":\"false\"}>\n                <div class=\"client-statement__item\"><p class=\"client-statement__text\">\"Moreno Baldivieso advised Aesa Ratings on transfer pricing following a USD2.5 million claim by the Bolivian tax authorities.\"\n\n<br><br>-Chambers and Partners<\/p><\/div><div class=\"client-statement__item\"><p class=\"client-statement__text\">\"Moreno Baldivieso has a team that boasts <strong>ample experience in the tax field<\/strong>, which allows them to handle complex and sophisticated matters properly.\"\n\n<br><br>-Chambers and Partners 2022<\/p><\/div><div class=\"client-statement__item\"><p class=\"client-statement__text\">\u201cMoreno Baldivieso houses a respected tax department that is known for advising on tax issues arising from M&A transactions\u201d.\n\n<br><br>-Chambers and Partners 2022<\/p><\/div><div class=\"client-statement__item\"><p class=\"client-statement__text\">\u201cOur tax team is comprised by lawyers, accountants and financial advisors which allow us to give the client timely information about the changing legal framework, risk reduction, planning and creative solutions in compliance with the applicable legislation\u201d.\n<br><br>-Moreno Baldivieso<\/p><\/div>\n\n            <\/div>[\/vc_column][\/vc_row][\/vc_section][vc_row local_scroll_id=&#8221;articles&#8221;][vc_column]<h2 class=\"vcex-heading vcex-module wpex-text-2xl wpex-font-normal wpex-m-auto wpex-max-w-100 vcex-heading-plain wpex-block wpex-mb-30 wpex-text-center title-bg-linear\" style=\"font-size:clamp(7rem, 2.3rem + 10vw, 12.4rem);;font-weight:900;\"><span class=\"vcex-heading-inner wpex-inline-block wpex-clr\">Articles<\/span><\/h2><style>.vcex_69d384ea803f4 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wpex-gap-5 wpex-mb-10 wpex-child-inherit-color wpex-text-sm\"><div class=\"wpex-card-date\">January 1, 2019<\/div><\/div><div class=\"wpex-card-excerpt wpex-last-mb-0 wpex-mb-5\"><p>\u00c9sta muy esperada norma beneficia a una gran cantidad de contribuyentes, sin embargo concentra toda su regulaci\u00f3n en apenas dos art\u00edculos que, sin lugar a duda, requieren un cierto conocimiento previo en materia tributaria. 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