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Portrait of Rolando Cevasco

Rolando Cevasco

Partner

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

Rolando Cevasco has extensive experience in tax consultancy, especially in mining and electrical activities taxation, analysis of operations with non-domiciled entities, tax planning, tax processes, control and management processes before Tax Authorities, and advice on the review of Sworn tax declarations.

Rolando Cevasco has been an associate of CMS Grau since 2010 and became partner in 2012. Previously, Rolando was in charge of the tax matters of Grupo Minero Milpo, Manager of the Tax and Legal Advisory Division of Deloitte (Peru), Partner of Acerta Advisors SAC And Senior Associate at Rebaza, Alcazar & De las Casas Financial Lawyers.

He has an Expert Certificate in International Taxation from the University of Santiago de Compostela and a Postgraduate Degree in Business Law from the University of Buenos Aires. He teaches the Business Income Tax course at ESAN University (Peru). Rolando is also an active member of the Peruvian Institute of Tax Law (IPDT). 

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Rolando Cevasco is co-chair of the department and has experience in high-value international transactions. Sources say: "He's very knowledgeable, he responds immediately and he gives you concise and accurate answers."

Chambers Latin America 2015

Practice co-head Rolando Cevasco is described by clients as "a very professional and direct lawyer who explains things in a clear and concise manner and provides quick solutions."

Chambers Latin America 2017

The "excellent" Rolando Cevasco impresses clients, who describe him as a "very good tax lawyer who goes straight to the point and is sure to highlight the most relevant details." Another client praises "his great knowledge of income tax mandates." He led the team on the aforementioned Colbún work highlight.

Chambers Latin America 2018

Relevant experience

  • Colbún S.A. assessment in the acquisition of 100% of the shares of Fénix Power Perú.
  • Sodimac S.A. (Grupo Falabella) in the acquisition of Maestro Perú S.A.
  • Glencore Plc. - Xstrata PLCE assessment in the sale of Xstrata Las Bambas.
  • Xstrata Tintaya advice on the signing of a Legal Stability Agreement with the Peruvian State
  • Xstrata Las Bambas advice on the signing of a Legal Stability Agreement with the Peruvian State.
  • Mining Company Milpo advice on the signing of a Legal Stability Agreement with the Peruvian State.
  • Enagás International S.L.U. assessment on the signing of a Legal Stability Agreement with the Peruvian State.
  • Enagás International, advice on the acquisition of 4.34% shares of Gas Transporter of Peru (TGP) from SK Innovation Co., LTD (3.94%) and Financial Investment Corporation (0.40%).
  • PGA Tour Inc. regarding the tax treatment applicable to foreign professional athletes participating in golf tournaments.
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Memberships & Roles

  • Peruvian Institute of Tax Law (IPDT).
  • Lima Bar Association (CAL).
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Lectures list

  • Panelist at the XI Symposium on Mining and Energy Taxation of the National Oil and Energy Mining Society, with the theme "Tax effects of compliance with accounting standards (IFRS): depreciation of fixed assets, amortization of intangibles, employee profit sharing and functional currency".
  • Panelist at the XII Symposium on Mining and Energy Taxation of the National Petroleum and Energy Mining Society, with the theme "Derivatives (analysis and evolution) Tax effects of compliance with accounting standards (IFRS): fixed assets depreciation, amortization of intangibles, Employee participation in utilities and functional currency".
  • Panelist at the XIV Symposium on Mining and Energy Taxation of the National Society of Mining, Oil and Energy, with the theme "Promotion of investment through new CDI's: South Korea, Mexico, Portugal and Switzerland".
  • Panelist at the XVI Symposium on Mining and Energy Taxation of the National Petroleum and Energy Mining Society, with the theme "Controversial concepts in the deduction of expenses related to compensation, development and mining exploitation, insurance, social responsibility issues, among others."
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Education

  • 2007 – Expert Certificate in International Taxation, Universidad de Santiago de Compostela.
  • 2000 – Postgraduate Course in Business Law, Universidad de Buenos Aires.
  • 1999 – Law degree, Universidad de Lima.
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Expertise

Feed

09/09/2021
Ser­vi­cios com­ple­ment­ari­os al trans­porte de carga - IGV
Me­di­ante el In­forme 076-2021-SUNAT/7T0000, pub­lic­ado el 03 de setiembre del 2021, la SUNAT ha in­ter­pretado que, en el siguiente supuesto, los ser­vi­cios com­ple­ment­ari­os al trans­porte de carga cal­i­fic­an...
21/06/2021
Ley que pro­mueve la adquis­i­ción y pro­visión de la va­cuna con­tra el coronavir­us...
De­duc­ción Trib­u­tar­ia Con fecha 21 de ju­nio de 2021 se pub­licó en el Di­ario Ofi­cial El Peru­ano la Ley No. 31225, la cu­al tiene por ob­jeto garant­iz­ar una es­trategia san­it­ar­ia para la adquis­i­ción y pro­visión...
22/03/2021
De­duc­cion de gas­tos por ser­vi­cios in­tra­gru­po
El 18 de mar­zo de 2021 la SUNAT pub­licó el In­forme No. 135-2020/SUNAT, a través del cu­al es­table­ció el siguiente cri­terio:El cuarto pár­rafo del lit­er­al i) del artículo 32-A de la LIR, antes de su...
03/08/2020
Cli­mate change tax­a­tion re­forms and in­cent­ives in Peru
1. Has your coun­try rat­i­fied the Par­is Agree­ment?  Yes. Par­is Agree­ment was rat­i­fied by the Per­uvi­an gov­ern­ment in Ju­ly 2016. 2. Has your coun­try in­tro­duced en­vir­on­ment­al taxes? 2.1 En­ergy taxes...
05/05/2020
Main tax and cus­toms rules and/or meas­ures is­sued as a con­sequence of the...
Our Tax area has gathered all the norms and / or meas­ures that have been is­sued giv­en the State of Emer­gency de­clared in our coun­try due to the COV­ID-19 pan­dem­ic. You can down­load the pub­lic­a­tion, which...
06/06/2018
Tax avoid­ance in a glob­al­ised world
This Guide il­lus­trates the on­go­ing de­vel­op­ment of anti-avoid­ance tools on every con­tin­ent. Africa, Europe, Lat­in Amer­ica and Asia are equally con­cerned. In­spired by the OECD and stim­u­lated by European...
26/02/2018
Tax Leg­al News­let­ter Num 896
Know the dead­lines for trans­fer pri­cing ob­lig­a­tions and the fine for not present­ing the Loc­al Re­port or, if ap­plic­able, the Mas­ter Re­port, with­in the es­tab­lished dead­lines