Gurbista, Gloria


Gloria María Gurbista is a lawyer, expert in tax and customs law with extensive experience in designing and implementing defense strategies in complex tax litigations (at national, provincial and municipal level), social security and customs. Gloria also provides advisory and consulting services to clients on domestic tax matters, focusing on gross turnover tax - Multilateral Convention and municipal levies.

Gloria is a partner within the Tax Law practice at Mitrani, Caballero & Ruiz Moreno. Prior to joining the firm, she was a partner with Teijeiro & Ballone Abogados (2012-2020) and Negri & Teijeiro Abogados (2009-2012). She joined Negri & Teijeiro Abogados in 2003, and before then she worked for the State Prosecutor's Office of the Province of Buenos Aires (Judicial Undersecretariat of Administrative Litigation Matters).

Gloria María Gurbista has been recognized multiple times by International Tax Review -Tax Controversy Leader (2012-2019) and Women in Tax (2017-2020)-, Best Lawyers (2018-2020) and Chambers & Partners, Global – Latin America (2016-2019).

She is currently an active member of the Asociación Argentina de Estudios Fiscales (Argentine Association of Fiscal Studies). She is a regular speaker at conferences and seminars, both locally and internationally. She also acted as a Technical Contributor for Argentina at the XXV and XXIX Latin American Conference on Tax Law -Venezuela, Isla Margarita (2008) and Bolivia, Santa Cruz de la Sierra (2016)-.


Universidad Torcuato Di Tella, Law School (Master’s Degree in Law and Economics, 2003)

Universidad Nacional de La Plata, Law School (Abogada,with honors, 2001)

Bar admissions:

La Plata, 2003 and Buenos Aires, 2007.


Spanish and English

Practice areas:


Los Deberes de Colaboración de los Administrados y el Principio de Razonabilidad. Procedencia de Revisar el Criterio Jurisprudencial que Inhibe la Aplicación del “Subprincipio de Necesidad” (Managers’ Collaborative Duties and the Principle of Reasonableness. Appropriateness of Reviewing the Jurisprudence Criterion Inhibiting the Application of the "Subprinciple of Necessity”), Comunicación Técnica XXIX Jornadas Latinoamericanas de Derecho Tributario, Bolivia 2016.

La Teoría del Propósito de Negocios. Su Aplicación en el Ordenamiento Jurídico Argentino (The Business Purpose Test - Its Application in the Argentine Legal System) Comunicación Técnica XXV Jornadas Latinoamericanas de Derecho Tributario, Venezuela 2008.