Rafael Martinelli


Languages Known:

  • English
  • Spanish

Rafael Martinelli

Senior associate


He specializes in domestic and international tax law, focusing particularly on financial matters, tax planning and taxation strategy, and has extensive experience, given his constant participation in transactions involving one or multiple jurisdictions, such as financing arrangements, investments, business reorganizations and restructurings, joint ventures, public-private partnerships, concessions, trusts and funds, the securities markets and trading in financial derivatives. He also has broad expertise representing clients in audits carried out by the tax authorities, tax-related administrative proceedings and contentious tax claims.

He is currently a member of the Peruvian Tax Research and Development Institute (IPIDET), the Tax Affairs Committee of the Association for the Development of National Infrastructure (AFIN), and the Tax Affairs Committee of the American Chamber of Commerce of Peru (AmCham Peru).

He lectures on the Tax Law I and II courses at the faculty of law of Universidad de Piura (UDEP) and on the course in International Taxation at the Finance & Regulation Institute of Universidad ESAN.

During his studies at the law faculty of Pontificia Universidad Católica del Perú, he was a member of the Managing Board of ius et veritas, a university association of law students dedicated to publishing legal articles and organizing events with a legal content.

Academic background:

Degree in law, Pontificia Universidad Católica del Perú (Lima, Peru).