ERICK MONTOYA
Associate
Practice areas
- Tax
- Private Clients
Education
- Lawyer by Universidad de Lima, 2024.
- Graduate lawyer from Universidad de Lima, 2022.
Experience
- Advisory to a construction company for the application of the Special Regime for the Early Recovery of VAT, for an amount of USD 17,602,624.
- Advisory to economic groups on tax planning, financing structures, international taxation, and tax aspects of corporate reorganizations.
- Advisory and representation of various companies in the energy sector in audit proceedings conducted by SUNAT, related to adjustments on Income Tax, VAT, and anti-avoidance rules.
- Representation of a leading financial institution in contentious-administrative proceedings against SUNAT and the Ministry of Economy and Finance (MEF), related to the determination of the cost basis of shares and the deductibility of financial expenses.
- Member of the team responsible for the preparation of expert reports in international arbitration for a telecommunications company, involving a high-impact amount (USD 1 billion).
- Advisory to retail companies on the deductibility of expenses related to securitization trust agreements and on the structuring of operations with non-domiciled entities.
- Advisory to holding companies on the application of Double Tax Treaties (Mexico, United Kingdom), including the analysis of tax residency and withholding on dividends.
- Advisory to various companies in the hydrocarbons sector on tax consulting matters.
- Representation of companies in the construction, retail, and mining sectors in claim and appeal proceedings before the Tax Court, obtaining favorable results that led to the reassessment of multimillion-dollar tax debts.
Erick is an associate in the Tax and Private Clients practice.
He is a lawyer from the University of Lima (2024), where he obtained his professional degree with honors. He is a member of the Lima Bar Association (CAL) and the Peruvian Institute of Tax Law (IPDT).
His practice focuses on advising and representing domestic and international companies on tax matters, particularly in audit proceedings and litigation before SUNAT and the Tax Court, contentious-administrative disputes, as well as in tax planning for corporate groups and corporate reorganizations. He also has experience in consulting related to international transactions, the application of Double Tax Treaties, and the structuring of investment vehicles.
Throughout his professional career, he has been part of the team in charge of major tax and fiscal disputes for financial, mining, energy, and retail companies, highlighting his participation in the preparation of expert reports in international arbitrations involving amounts exceeding USD 1 billion.
In the academic field, he has participated as a speaker in professional training sessions and as an organizer of tax update programs.
Before joining the Firm, he worked as an associate lawyer at Zuzunaga & Assereto Lawyers, and PricewaterhouseCoopers.