Mariano Ballone

Mr. Ballone graduated from the University of Buenos Aires (1989). Between 1991 and 1995 he worked in the Legal Department of the Argentine Federal Tax Agency. In 1995 he joined Negri, Teijeiro & Incera and as from 2000 he was a partner at the firm. In 2012 he founded Teijeiro y Ballone Abogados. He specializes in Tax Law, mainly oriented to domestic and international tax planning. He has vast experience in assisting corporate clients in issues related to transfers of technology, trusts, leasing transaction, and financial operations, application of double taxation treaties and mutual agreement procedures. He has been a featured speaker at a number of seminars on tax matters related to business reorganizations, foreign investments, tax treaty law, and e-commerce, a subject on which he has also published several articles. Mr. Ballone is a Tax Law Professor in the Specialization in Tax Law at the Austral University and Associate Professor of Corporate Tax Law in the Master Program in Business Law at the Argentine Catholic University. He was appointed rapporteur in the 66° Congress of the International Fiscal Association (debt and Equity Conundrum), Boston 2012; panelist at the IFA Regional Conference Bolivia 2014 (Imposición de la Transferencia Directa de Activos) and chair in the IFA Regional Congress Dominican Republic 2015 (Tributación de las Transacciones Virtuales). His tax experience has been recognized by Chambers Global, Chambers Latin America (Chambers & Partners), Which Lawyer (Practical Law Company) and Legal 500. He is an active member of the Asociación Argentina de Estudios Fiscales, as well as of the International Fiscal Association.