Jesús A. Ramos

Chambers Latin America

• Band 4, Tax (2024-2025) 

The Legal 500 Latin America 

• Next Generation Partner, Tax (2024-2025) 

• Rising Star, Tax (2023)  

World Tax Ranking - International Tax Review 

• Highly Regarded, Corporate Tax (2022-2025) 

Acquisition International 

• Best International Tax Lawyer (2018) 

Universidad del Pacífico - School of Public Management 

• Onix Award for Best Evaluated Professor in all specialization programs of EGP (2021) 

Universidad Peruana de Ciencias Aplicadas 

• Best Evaluated Professor, M.A. in Taxation (2023) 

Derecho & Sociedad, Pontificia Universidad Católica del Perú 

• 3rd Place, National Legal Research Award  
  
   

• Co-author, “Reflections on the Taxation of Tokenization in Peru: Fiscal Challenges in Projects Involving Crypto Assets”, Taxation of the Digital Economy, 2024 
• Co-author, “The Walking BEPS: Reflections on the Genesis, Fundamental Causes, and Probable Ineffectiveness of the OECD BEPS Project”, Compendium of Tax Law”, 2016 
• Author, “The OECD BEPS Project and the Myth of the End of International Tax Planning: A Critical Approach in Light of the Final Reports 2015”, Derecho & Sociedad, 2015 
• Co-author, “Taxation of Payments Made to Individuals Under Non-Compete Agreements in the Context of Share Transfers”, Universidad ESAN, 2018 

• Speaker, “XXII DLA Piper Latin America Tax Webinar,” April 2025
• Panelist, “Audits of Economic Groups and the Benefit Test in Intra-Group Services”, November 27, 2024 
• Lecturer, “Tax Reform 2024 and New SUNAT Trends: Key Aspects for Companies and Economic Groups”, ESAN Business Law Webinar, Universidad ESAN, November 26, 2024
• Lecturer, “Netflix Tax: Tax, Operational, and Constitutional Issues of the B2C Digital VAT Introduced by Legislative Decree 1669”, Tax Studies Group (GET), Universidad Peruana de Ciencias Aplicadas (UPC), November 23, 2024 
• Commentator, “Intra-Group Services and the Benefit Test: SUNAT Trends 2024”, Universidad de Lima, November 21, 2024 
• Lecturer, “Mechanisms for Preventing International Tax Risks in Peru”, Universidad ORT Uruguay, November 21, 2024 
• Speaker, “Treaty Shopping and the PPT Clause in International Taxation: Analysis of Peruvian and Comparative Jurisprudence”, Tax Law Update Seminar, Derecho & Sociedad, Pontificia Universidad Católica del Perú, November 14, 2024 
• Lecturer, “Intra-Group Services: Essential Aspects to Avoid Challenges and the Benefit Test”, Quantum Business School, November 12, 2024 
• Lecturer, “Impact of the Digital Economy on Income Tax”, XXIX National Congress of Public Accountants of Peru, November 1, 2024 
• Lecturer, “Special Installment Plan for Tax Debt”, Quantum Business School, October 28, 2024 
• Speaker, “International Taxation for Service Exporters”, Peru Service Summit 2024, Prom Peru, October 16, 2024 
• Lecturer, “VAT on Digital Services B2C (Netflix Tax)”, Universidad de Lima, October 9, 2024 
• Lecturer, “Taxation of Crypto Assets in Peru”, Assets Accounting Studies Group, Universidad Nacional Mayor de San Marcos, October 5, 2024 
• Lecturer, “Netflix Tax? The New VAT on B2C Digital Services”, ESAN Business Law Webinar, Universidad ESAN, September 25, 2024 
• Lecturer, “Current Issues in International Taxation in Peru: Challenges and Perspectives”, Universidad Peruana de Ciencias Aplicadas, September 16, 2024 
• Speaker, “VAT on Streaming and Intangible Goods Abroad: A Comparison with Peru”, Finance and Investment Club PUCP – Tax Studies Group (GET), September 10, 2024 
• Lecturer, “Recognition of Foreign Source Income: Regarding Report No. 010-2024-SUNAT”, XIV Tax Update Course, Tax Studies Group (GEF), Universidad Nacional Mayor de San Marcos, July 5, 2024 
• Speaker, Panel Discussion on Taxation of Virtual Assets in Peru, Fintech Association of Peru, May 23, 2024 
• Speaker, “Tax Treatment of Crypto Assets (Cryptocurrencies, NFTs, Mining, and Others)”, XXVI Training Course in Tax and Accounting, Civil Association Derecho & Sociedad, March 7, 2024 
• Lecturer, “Accounting and Tax Treatment of Crypto Assets”, Quantum Business School, April 25, 2024
• Lecturer, “Practical Aspects of Income Tax on Transactions with Non-Residents”, Quantum Business School, February 28, 2024
• Lecturer, “Cryptocurrencies: Challenges in Regulation and Taxation”, Universidad Peruana de Ciencias Aplicadas, February 12, 2024
• Lecturer, “Analysis of International Double Non-Taxation and the Economy of Choice in Tax Planning within the Andean Community: Regarding Report No. 000098-2023-SUNAT/7T0000”, Universidad Peruana de Ciencias Aplicadas, January 29, 2024
• Lecturer, Key Aspects for the 2023 Tax Year-End Closure”, Quantum Business School, January 11, 2024

• Mentioned in "Special SUNAT Installment Plan: These Taxpayers Will No Longer Pay Their Pending Debts" (Spanish), Infobae, October 24, 2024
• Mentioned in "Drawback to Remain at 3% Until July 2025" (Spanish), Diario La República, October 22, 2024
• Mentioned in "Changes in Tax Administration Could Complicate Access to Tax Credit" (Spanish), Diario La República, October 7, 2024
• Mentioned in "Tax Debts of Consortia Will Fall on Their Members" (Spanish), Diario La República, September 15, 2024
• Mentioned in "Tax Amnesty: Everything About the Debt Installment Plan" (Spanish), Diario La República, September 4, 2024
• Mentioned in "Government Asks if They Can Appoint Gustavo Adrianzén’s Chief Advisor as SUNAT Superintendent" (Spanish), Infobae, August 30, 2024
• Mentioned in "Lawyer Jesús Ramos Explains Everything About the Tax Debt Discount Bonus" (Spanish), interview on Canal N, August 29, 2024
• Mentioned in "MEF Approves Installment Plan for SUNAT Debts for Companies and Individuals: What Does This Mean?" (Spanish), RPP Noticias, August 29, 2024
• Mentioned in "SUNAT Seeks to Optimize Tax Audit Procedures for Taxpayers" (Spanish), Diario La República, August 23, 2024 (Spanish),
• Mentioned in "Proposal to Repeal ‘Netflix Tax’: What Is Its Feasibility?" (Spanish), Diario Gestión, August 20, 2024
• Mentioned in "SUNAT Compliance Profile: What Is It and How to Review My Company’s 'Rating'" (Spanish), Infobae, August 15, 2024
• Mentioned in "Government Implements VAT on Services for Netflix and Spotify: Details of the Process" (Spanish), Ahora, August 7, 2024
• Mentioned in "Digital Platforms Will Pay 18% VAT: Will Illegal Alternatives Be Encouraged?"(Spanish), interview on El VIII Mandamiento, Canal N, August 7, 2024
• Mentioned in "Government Officializes Tax Collection on ‘Streaming’ and More Digital Services: Learn Which Ones and How It Will Be Charged" (Spanish), Diario El Comercio, August 4, 2024

Before joining DLA Piper, Jesús served for several years as a Partner in the tax practice of a prominent Peruvian law firm specializing in taxation, recognized in legal directories such as Legal 500 and Chambers & Partners.

He also was a Partner at a tax boutique specializing in tax planning and economic groups and before that, he worked as an associate and head of the Tax Advisory and Procedures Department at a prestigious Big Four Peruvian law firm. Earlier in his career, Jesús held the position, Head of the Office of Innovation and Tax Development at another Big Four firm.

Jesús is a professor specializing in corporate, international, and digital economy taxation, teaching at institutions like Universidad del Pacífico, Universidad ESAN, and Universidad Peruana de Ciencias Aplicadas (UPC). He has also lectured on taxation at Universidad San Martín de Porres, Thomson Reuters, Universidad Nacional Mayor de San Marcos, SUNAT, and others. Internationally, he has been a guest lecturer at universities in Spain, Chile, Ecuador, Uruguay, and beyond, sharing expertise on international taxation. A sample of his curriculum is below:

• "Specialization Program in Taxation and Program on Digital Economy Taxation", Universidad del Pacífico - School of Public Management
• "Advanced Program in Business Taxation", Universidad ESAN - Master’s in Finance and Corporate Law | Master’s in Finance and Business Taxation
• Universidad Peruana de Ciencias Aplicadas (UPC) - Master’s in Taxation

He has also taught courses on the taxation of economic groups, international taxation, or digital economy taxation at:

• "Diploma in Taxation", Universidad San Martín de Porres and Gaceta Jurídica
• "Diploma in Corporate Taxation and Diploma in International Business Taxation", Thomson Reuters
• "Diploma in International Taxation", Quantum Business School
• "Corporate Taxation course under CEUPS", Universidad Nacional Mayor de San Marcos
• "Diploma in Taxation", College of Public Accountants of Lima
• "Master’s in Auditing", at Universidad del Cusco
• SUNAT - Customs and Tax Institute (IAT)
• Superior Court of Justice of the Judiciary
• Faculty of Law at Universidad Tecnológica del Perú