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Portrait of María Alejandra Frias

María Alejandra Frias

Associate
Lawyer

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

María Alejandra Frías has specialized in Tax Law since 2016. Her experience includes advising national and foreign companies on tax matters in various sectors (mainly, retail, construction, financial and capital markets); collaboration on tax planning; advice of natural persons in the fulfillment of their tax obligations; and advice on contentious and non-contentious proceedings before the Tax Administration.

Likewise, her previous professional experience in the litigation practice allows her to develop defence strategies in tax court proceedings.

María Alejandra has been a teaching assistant in the "Tax Law I" course at the Universidad de Piura (2017) and the "Financial Taxation" course in the Tax Specialization Program of the School of Public Management of the Universidad del Pacífico (2020). 

María Alejandra is an active member of the Peruvian Tax Law Institute (IPDT).

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Memberships & Roles

  • Peruvian Tax Law Institution (IPDT)
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Publications

  • Frías, M. y Castillo, A. (2015) El proceso monitorio ¿Es necesaria su incorporación en el Ordenamiento Jurídico Peruano? ("The payment process: Is its incorporation necessary in the Peruvian Legal System?"). In II Student Convention on Public Law (pp. 341-353). Lima: Universidad de Piura, Faculty of Law. Palestra.
  • Frías, M. (2019) ¿Renuncia tácita a la prescripción tributaria? ("Tacit waiver of the tax statute of limitations?") Published in Magazine 67 of the Peruvian Tax Law Institute - IPDT.
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Education

  • 2018 - Law Degree, Universidad de Piura 
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Expertise