Sandra Escudero Whu


Sandra focuses on consulting, tax contentious procedures, advice during examination procedures and advice on customs and foreign trade issues.

Areas of FocusTax
Bar admissionsPeru


Other professional positions
  • Director of the Social Projection Commission of Derecho y Sociedad – Civil Association (2018)
  • Director of the legal education program Aprendiendo Juntos of Derecho y Sociedad – Civil Association (2018)
  • English
  • Spanish
  • Bachelor's Degree, Pontificia Universidad Católica del Perú


  • "The Legal 500: Private Clients Peru – Country Comparative Guide 2022" By DLA Piper Peru Private Clients team: Partners Fernando Lanfranco and Erik Lind along with Senior associate Luis Miguel Sambuceti and junior associate Sandra Escudero-Whu. The Legal 500. More info here >>
  • "Principle or standard of evidence?: The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018" By associate Sandra Escudero-Whu. August 2021. Click here to read more >>
  • "El Impuesto al Consumo de las Bolsas de Plástico: un análisis sobre su (no) confiscatoriedad" Conexión Ambiental (December, 2019)
  • "Algunas reflexiones sobre la condición de domiciliado en tiempos de COVID-19" Prometheo Portal Jurídico (March, 2021)
  • "El entendimiento del tribunal fiscal sobre la fehaciencia en la deducción de los gastos del Impuesto a la Renta de tercera categoría de sujetos domiciliados durante los años 2015-2018" Derecho & Sociedad (August, 2021)
  • "Private Clients – The Legal 500 Comparative Guide 2022" January, 2022

Memberships And Affiliations

  • Civil Association Law and Society, 2016 - 2018
  • Director, Social Projection Commission of the Civil Association Law and Society, 2018
  • Director, Aprendiendo Juntos, Civil Association Law and Society