2025 World Tax guide | Regional profile (Tax Controversy)

Deloitte is one of the largest tax practices in the region. This means that much of the tax advice throughout Latin America is provided by Deloitte. From Mexico to Argentina, Deloitte tax controversy professionals are engaged in services, including supporting clients with their interactions with tax authorities, negotiations and conflict resolution.

Deloitte’s largest practices in the region are in Brazil and Mexico, with over 100 professionals and 15 partners alone in Mexico City. Our areas of specialization include constitutional challenges, domestic and international tax controversies, foreign trade and transfer pricing, and local taxation.

Deloitte’s tax controversy practices in the region have grown more than the market average, due to continuous innovation in or practice from seasoned litigators and tax lawyers with many years of handling controversy.

Deloitte has implemented digital control of litigation and controversy processes that, where available, is directly connected to the local court’s database, getting live notices of the steps in a particular process. Deloitte is constantly developing digital tools to further streamline services and interaction with clients, the judicial branch, and the tax authorities. Our professionals also teach at prestigious educational institutions in the region and are leading members and participants in technical, industrial, and commercial forums.

As a multidisciplinary organization, Deloitte professionals possess in-depth knowledge of clients’ tax positions and their interactions with the tax authorities of their respective countries. Deloitte’s tax controversy practice includes tax lawyers with many years in private practice who have either grown within Deloitte or joined Deloitte from other successful firms.  We also have a strong practice in terms of negotiations with tax authorities, both formal and informal.

Client support with their interactions with tax authorities i.e., audits, refunds, domestic and international negotiations, and litigation at all levels. Negotiations include formal processes, where applicable, and discussions with tax authorities during audits and a strong international conflict resolution specialization, i.e., mutual agreement procedures (MAP) and arbitration, as per the double taxation treaties signed throughout the region.

Deloitte tax controversy professionals in the Spanish Latin America region have a good record in litigation but also aim to reach negotiated settlements for our clients, thus avoiding litigation whenever possible.

Wins

Deloitte tax controversy professionals in the Spanish Latin America region have a good record in litigation but also aim to reach negotiated settlements for our clients, thus avoiding litigation whenever possible.

Awards

In 2023:

• Deloitte in the Americas region won the ITR Tax Compliance and Reporting Firm of the Year, Tax Firm of the Year, Tax Innovator of the Year, Tax Policy Firm of the Year, Tax Technology Firm of the Year, Tax Technology Firm of the Year, and Transfer Pricing Firm of the Year.

• Deloitte S-LATAM won ITR’s Transfer Pricing Firm of the Year awards for Chile, Mexico, Peru, and Venezuela.

• Nine Tax Controversy leaders were recognized in ITR’s 2023 World Tax guide from Colombia, Mexico, and Peru.

• 17 leaders were recognized in ITR’s 2023 World Tax guide for Women in Tax from Argentina, Chile, Colombia, Guatemala, Mexico, Peru

• Legal 500 recognized 12 tier rankings and 35 lawyers in Argentina, Chile, Colombia, Guatemala, Mexico, and Uruguay.

• In the Chambers & Partners 2024 Latin America guide, Deloitte Legal Mexico was ranked, and six lawyers were recognized in Chile, Costa Rica, Guatemala, Mexico, and Uruguay.

Eminent leaders

• Eduardo Revilla (Mexico)

• Mauricio Martínez (Mexico)

• Hugo Romero (Mexico)

• Javier Blel (Colombia)

• Estuardo Paganini (Central America)

• Cynthia Calligaro (Argentina)

^{This document has been prepared solely for the purpose of publishing in the 2025 ITR World Tax Guide and may not be used for any other purpose. This document and its contents may not be reproduced, redistributed, or passed on, directly or indirectly, to any other person in whole or in part without Deloitte’s prior written consent.}

^{Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.}

^{This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser.}

^{No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication. DTTL and each of its member firms, and their related entities, are legally separate and independent entities.}

^{© 2024. For information, contact Deloitte Global.}