Anayansi Mora

With 18 years of experience, she specialises in tax litigation before administrative bodies and courts. Her strategic advisory and legal representation work for public and private organisations includes Costa Rica’s most significant concession projects, leading complex tax audits of local and multinational companies, and reviewing the tax treatment of contracts with the Costa Rican state.

She has led significant proceedings that have determined the tax benefits applicable to public works concession contracts involving public services, the scope of local governments’ tax collection powers, the interpretation of the administrative tax penalty regime, the recognition of the authorised purchases regime, the tax treatment of income arising from foreign exchange differences, and the application of transfer pricing methodologies, among other matters.

Her experience has also included engagement with key stakeholders at the national and municipal levels, involving the drafting, negotiation and discussion of bills and regulations.

EDUCATION

• Master’s in Public Law, University of Costa Rica, Costa Rica (2013)
• Law degree, University of Costa Rica, Costa Rica (2002)

MEMBERSHIPS

• Costa Rican Bar Association