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Johana Timana

Director / Peru

Director member of the Tax and International Trade team. Her professional practice focuses on providing international tax efficient structures and tax advice related to cross-border transactions, such as, taxation on services provided by non-domiciled entities. Moreover, she provides tax advice on direct and indirect taxation of different economic sectors, among others, industry and real estate investments.

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Work experience

  • 2021 - present Director

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2015 - 2021 Principal Associate

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2007 - 2015 Senior Associate

    Miranda & Amado, Abogados

  • 2005 - 2007 Associate

    Payet, Rey, Cauvi, Abogados

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Awards

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Featured Cases

  • Productos Tissue del Perú (Protisa) Peru 2020

    Tax contingency related to the requirement to have the Certificate of Residency of the non domiciled suppliers at the moment of the accounting registry of the expenses or costs in order to be entitled to the benefits of the Tax Treaty. The case was solved in favor of the Company at the level of the Tax Court in a Ruling Case against the institutional opinion issued by Peruvian Tax Authorities.

  • Navent Peru and Argentina 2019

    Advice on the acquisition of the assets associated with Urbania Business and Aptitus Business.

  • Sandvik USA, Peru and Sweden

    Counsel to Sandvik in the transfer of all assets and liabilities of the Varel International branch in Peru and its subsequent liquidation and extinction.

  • Lan Perú Peru

    Tax contingency related to the assessment of the fair market value of the interlineal comission charged by the parent Company to the Peruvian subsidiary pursuant to transfer pricing rules.

  • PROMPERU Perú 2017

    Advised Promperu, a government organization responsible for promoting Tourism to Peru around the world, related to Practical Guides for the application of Double Taxation Agreements (DTA) signed.

  • UBER Perú 2017

    Advised Uber, the American technology company, regarding DRAFT BILL 1505/2016-CR. The draft bill would be regulating a specific type of transportation different to the existing ones.

  • Grupo Lincorp Perú 2017

    Advised Lindcorp, a Peruvian group dedicated to retail and mass consumption with more than 135 stores in the Lima market and recognized for the creation and expansion of Tambo stores.

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Publications

  • January 2008 Lima - Perú

    Alcance del criterio de residencia pagador para efectos de la generación de rentas de fuente peruana provenientes de préstamos utilizados en el país y en exterior.

    Johana Timana - X Jornadas Nacionales de Derecho Tributario-IPDT
  • January 2010 Lima - Perú

    Dividendos: aspectos tributarios de su distribución en proporción distinta a su participación en el capital social; renuncia y caducidad.

    Coautoría - XI Jornadas Nacionales de Derecho Tributario-IPDT
  • January 2010 Buenos Aires - Argentina

    Recursos administrativos y la función jurisdiccional: aplicación del principio de supremacía de la constitución por los tribunales administrativos.

    Coautoría. - Tributo y su aplicación. Perspectivas para el siglo XXI
  • March 2017 Lima - Perú

    Pacto de no competencia en la legislación peruana y según los Convenios para evitar la doble imposición

    Johana Timana - XIII Jornadas Nacionales de Derecho Tributario-IPDT
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Studies

  • 2014 Master International Tax Center - Leiden University International Taxation

  • 2003 Lawyer Pontificia Universidad Católica del Perú Law

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Memberships

  • Lima Bar Association – CAL.CAL 39689
  • Member of Instituto Peruano de Derecho Tributario – IPDT
  • Member of de la Asociación Fiscal Internacional-IFA
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Academic activities

  • Academic Activities 2014 - to date

    Tax Law

    Teaching - Pontificia Universidad Católica del Perú
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Seminars and Conferences

  • Speaker National Meeting about Peruvian taxation - IPDT Lima Perú 2010, 2017
  • Speaker Double Tax Agreements Lima Perú 2017