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Profile
Rafael Luna is a partner at Consortium Legal - Costa Rica, specializing in tax and transfer pricing. He has extensive experience in tax advisory work, litigation, mergers and acquisitions, primarily involving multinational and local companies. He currently leads the Transfer Pricing practice, advising businesses and conducting analyses, and is handling several of the country’s most significant transfer pricing court cases. He is an official court-appointed expert in transfer pricing and a regular columnist for financial magazines and newspapers.
He has served as a professor and director of the Master’s Program in Tax Advisory and the Master’s in Tax Law at the Universidad Latinoamericana de Ciencia y Tecnología (Ulacit), chair of AMCHAM’s Tax Subcommittee, secretary of the International Fiscal Association - Costa Rica Chapter, delegate to the Tax Committee of the Unión Costarricense de Cámaras y Asociaciones del Sector Empresarial Privado, and member of the Instituto Costarricense de Estudios Tributarios.
EDUCATION
- PhD in Tax and Financial Law. Universidad Complutense (Madrid, Spain)
- International Expert in Transfer Pricing. Universidad de Nebrija, Spain - Universidad Anahuac, Mexico – Baker & McEnzie
- Master’s in Economic Analysis of Law. Erasmus Programme (Hamburg - Madrid)
- Master of Business Administration (Banking and Finance). Universidad de Costa Rica
- Law degree. Universidad de Costa Rica
MEMBERSHIPS
- Costa Rica Bar Association
