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Walker Villanueva

Partner / Peru
  • Practice areas / Tax and International Trade
  • Languages / English, Spanish

PPU Partner expert in tax consulting services in favor of various clients, in national and international tax planning operations, in the structuring of reorganization schemes and business and tax budgets. He has advised significant clients during tax audits and in the sponsorship of tax procedures at the administrative and judicial level, having exercised the defense of important mining companies regarding repairs specific to that sector.

He is a revered practitioner within the Peruvian tax market. Clients single him out for his "great knowledge and considerable experience," and go on to state: "He is a top-level specialist." Villanueva is well versed in rendering tax advice related to capital markets, finance and M&A transactions, in addition to assisting with broader tax planning matters. He led the team on the aforementioned Grupo Breca work highlight. Band 1 – Chambers and Partners – Tax
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Work experience

  • 2016 - a la actualidad Partner

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2006 - 2016 Partner

    Ferrero Abogados

  • 2005 - 2006 Tax Manager

    Deloitte

  • 2002 - 2005 Associate

    Estudio Talledo Abogados

  • 1997 - 2000 Associate and Head of the Tax Department

    Estudio Caballero Bustamante

  • 1995 - 1997 Senior Associate

    LGS Consultores

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Awards

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Featured Cases

  • LATAM Peru 2017

    Advised and represented LATAM, a South American airline holding company incorporated under Chilean law, in a tax claim before the Peruvian Tax Court.In this case, the tax administration considered that expenses included in the annual income tax return of 2009 related to diverse transactions accrued in said year were not deductible for income tax purposes given the fact that said expenses were not accounted for in said year, but in 2010. The Peruvian Tax Court issued Resolution N° 07789-5-2016, ruling in favor of LATAM, confirming that expenses were deductible regardless of its recording in the accounting books. It represents a great achievement not only for the company but for all air transport industry.

  • Lindcorp Corporation Peru 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, the first chain of convenience stores in the country.Our advised consisted in the Tax planning by employing effective tax planning strategies related to direct and indirect taxation. The structure proposed includes corporate reorganization and several transactions to achieve tax goals regarding financial services and intangibles.

  • Telefonica Group Peru 2017

    Advised Telefonica Group, a Spanish multinational broadband and telecommunications provider, in the Tax analysis of different schemes to carry out international reorganization which involves the direct and indirect transfer of shares issued by Peruvian companies. Moreover, the analysis includes the possible corporate restructure among a permanent establishment situated in Peru of a non-domiciled entity, a non-domiciled entity and a domiciled entity.

  • Imagina Peru 2017

    Advised Imagina, a Real Estate group with operations in Chile, United States and Peru, in Tax planning by employing effective tax planning strategies related to direct and indirect taxation. The structure proposed included alternatives in order to modify the current corporate structure, corporate reorganizations and a scrutiny of several transactions to achieve tax goals regarding financial services, intangibles and royalties and different payments and remittance abroad. Moreover, tax planning took into account the application of the Double Taxation Agreement signed by Peru.

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Publications

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Studies

  • 2009 Graduated Internacional Tax Center of Leiden University, Holanda Post graduate studies of International Tax Law

  • 2003 Graduated Universidad Austral de Argentina Specialization in International Taxation

  • 2001 Master Universidad de Navarra Master’s Degree in Fiscal Advisory and Accounting

  • 2000 Graduated BID and ASBANC Post-graduate courses in Banking and Market

  • 1998 Lawyer Pontificia Universidad Católica del Perú LL.B. Degree

  • 1995 Graduated Universidad de Lima Post graduate course in Tax Law

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Memberships

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Academic activities

  • Academic Activities - to date

    Master in Finance and Corporate Law.

    Teaching - Universidad ESAN.
  • Academic Activities - to date

    Master in Tax and Fiscal policy

    Teacher's aide - Universidad de Lima
  • Academic Activities - to date

    Master in Tax Law

    Teaching - Pontificia Universidad Católica del Perú
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Seminars and Conferences