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Juan Carlos Cortinez Espinoza

Rita Maria Silva

Anabelle León Feoli

Rolando Lopez

Pablo Aguirre

Welcome to the 2018 edition of the Tax Controversy Leaders guide from the International Tax Review. This is the eighth annual publication of the list of the world's leading tax controversy practitioners and marks a significant step in its evolution. Beginning this year, we are looking to grow the guide in both scope and scale. It will cover more jurisdictions, reach out to more individuals and recognise more practitioners than ever before – from rising stars just making a name for themselves to market leaders with decades of experience behind them

Fernando Lorenzo Salazar

José Barnola Jr

The Americas have recently seen a number of changes that will impact controversy matters. In December 2017, certain countries passed major tax legislation and there is an increased need for the use of alternative dispute resolution strategies to preclude the need of entering costly and unnecessary litigation. Additionally, funding across the taxing authorities varies greatly and will have an impact on the compliance approaches that the authorities may take to encourage voluntary compliance and deploy resources to the most significant non-compliance. Appropriate funding coupled with recently enacted tax legislation will likely impact the way audits will be conducted in the Americas.

Kenneth B. Clark