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Rodrigo Flores

Associate
Lawyer

CMS Grau
Av. Santa María 110
Miraflores, L18
Lima
Peru
Languages Spanish, English, German, Portuguese

Rodrigo Flores has over 12 years of experience in taxation, and is a CMS Grau associate since 2010. In-depth tax advisory focused on international tax matters, Double Tax Treaties, cross-border transactions and tax planning. Legal support to domestic and foreign companies for the conclusion of legal and tax stability agreements with the Peruvian Government and application of special tax regimes (natural resources, agriculture, aeronautics).  

General consulting based on a thorough knowledge of domestic tax law, including tax aspects of complex financial structures, corporate matters and M&As, partnerships, concession agreements, investment vehicles and private equity. Tax support on audits and proceedings before different tax authorities (Tax Administration, Tax Court, Local Governments) and review of tax returns.

His main type of clients are Mining and oil & gas companies, retail, editorial, logistic providers, airlines and his target audience comprises CFOs, accounting managers, legal and tax directors of local and multinational firms, as well as foreign investors. Most common challenges include providing support to business without taxation being a “deal-breaker”, understanding the complexities of an ever-changing legal environment, and dealing with revenue-driven taxation and other public authorities. Deeply understanding the details of the business and concerns of the clients, making difficult concepts easy, and providing first quality tax advisory based on strong ethical values.

Before joining CMS Grau, Rodrigo was a legal intern at Rodrigo, Elias y Medrano Law Firm, legal assistant of Compañía Minera Milpo, tax attorney at EY Peru, and tax analyst at IBM Peru. 

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Relevant experience

  • Providing support to largest retail group in Peru on the conclusion of Legal Stability Agreements for investments amounting to USD 1,200MM.
  • Advising foreign oil & gas company in the structuring of a strategic share acquisition in a local hydrocarbon transportation entity. 
  • Providing legal and tax advisory to foreign industrial company in relation to the sale of its local polyethylene geomembrane business.
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Education

  • 2013 – Master’s Degree (LL.M.) in International Tax Law (Malcolm Gammie Award), University of Leiden, The Netherland.
  • 2005 – Law Degree (magna cum laude), Pontificia Universidad Católica del Perú.
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Memberships

  • Lima Bar Association.
  • Peruvian Institute of Tax Law (IPDT).
  • International Fiscal Association (IFA) - Peru
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Publications

  • Materials on International, TP & EU Tax Law (selected and edited by Kees van Raad): “Peru national tax system overview” (2013, 2014, 2015, 2016).
  • The Inward Investment and International Taxation Review (Law Business Research): “Peru tax jurisdiction” (2011, 2012, 2013, 2014, 2015, 2016, 2017).
  • Derecho & Sociedad Law Review: “Indirect Tax Credit in Domestic Law and in Double Tax Treaties concluded by Peru” (2014).
  • “Interpretation of treaties concluded in two or more languages: with regard to recent double tax treaties concluded by Peru” (www.ius360.com) (2014).
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Lectures list

  • In 2013 he taught in the Master of Adv. Studies in International Tax Law at the International Tax Center Leiden (University of Leiden, The Netherlands). Active lecturer affiliated to the International Tax Center (ITC) of the University of Leiden, he has taught postgraduate courses and executive programs in Mexico (2014), Malaysia (2015) and Panama (2016, 2017, 2018).
  • As from 2016, he teaches the "Corporate Tax Regime" course in the Master in Corporate Law at the Pontificia Universidad Católica del Perú (PUCP). 
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