Gloria María Gurbista specialises in tax and customs law. She has extensive experience in the design and implementation of defence strategies in complex tax (national, provincial and municipal), social security and customs litigation. She also advises clients on local taxation matters, with special emphasis on gross income tax – Multilateral Agreement and municipal taxes.

She is a partner in the Tax Law practice of Mitrani, Caballero & Ruiz Moreno. Previously, she was a partner at Teijeiro y Ballone Abogados (2012-2020) and at Negri & Teijeiro, Abogados (2009-2012). Gloria joined Negri & Teijeiro, Abogados in 2003 and prior to that she worked at the State Prosecutor’s Office of the Province of Buenos Aires (Undersecretary of the Judiciary in Administrative Litigation).

Gloria has been recommended by Chambers Global – Chambers Latin America (2019, 2022, 2023), The Legal 500-Latin America (2023), Who’s Who Legal: Corporate Tax (2022), World Tax – Tax Controversy Leader (2012 – 2023), World Tax – Women in Tax (2017 – 2023), Best Lawyers (2020).

She is an active member of the Argentine Association of Tax Studies. She has spoken at various conferences and seminars at local and international level. She was Technical Communicator for Argentina at the XXV and XXIX Latin American Tax Law Conferences – Venezuela, Isla Margarita (2008) and Bolivia, Santa Cruz de la Sierra (2016).

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.