Who We Are
Who We Are
Passarella Abogados is a tax and corporate boutique law firm. We advise businesses, funds, and individuals on complex tax and corporate matters, with an emphasis on international tax planning and cross-border transactions. Our practice combines strategic structuring capabilities with the ability to help clients navigate Argentina’s complex tax landscape. PA also represents its clients in general business law matters.
At PA we have the legal insight and experience to help you structure and operate efficiently in Argentina, as well as to advise you on complex and demanding local and regional transactions. We draw on AI to streamline research, document review, and compliance processes, allowing us to focus on strategic advice and deliver responsive, cost-conscious solutions.
PA routinely assists multinational and local companies across a wide range of sectors, including telecommunications, agribusiness, specialized industrial manufacturing, energy, media, and the digital economy. Our experience includes cross-border structuring under double tax treaties (including representation before the Competent Authority), holding company design, transnational and cross-border reorganizations, shared service centers, analysis of impact of global minimum taxes, advice on uncertain tax positions (FIN 48 opinions), and assistance in capital market transactions. PA also advises UHNWI, HNWI and family offices on the structuring of investments and succession planning.
How We Work
How We Work
Excellence
- Leading expertise in PA’s main practice areas.
- Serving international clients since 1996.
Response
- Direct involvement of the firm’s founder.
- Integrated across practice areas.
- Aligned with clients’ strategic and financial goals.
- Clear and concise communication.
Network
- Full-service support delivered through a trusted network of boutique law firms with expertise in customs, labor, IP, insurance, banking, antitrust and other legal areas, meeting PA’s quality standards.
- Long-standing relationships with leading law firms worldwide.
Areas Of Practice
Areas Of Practice
Tax
- International and domestic tax planning.
- Assistance to global and regional Heads of Tax of MNEs.
- Design and implementation of tax-efficient structures for M&A and JVs, and inbound and outbound investments.
- Tax audit support and requests for rulings from the Competent Authority and tax authorities.
- Taxation of financial instruments and digital services.
- Wealth, estate and trust planning.
- Tax litigation.
Corporate
- Structuring and restructuring of legal entities.
- Shareholders and investment agreements.
- Joint ventures and strategic alliances.
- Corporate governance.
- Regulatory compliance of private and public companies.
Leandro Passarella
Firm Founder and Lead Counsel
International tax advisor for foreign multinational companies with interests in Latin America, and for Argentine-based companies with activities outside Argentina. Graduated from Harvard Law School’s LL.M. Program and International Tax Program in 1998. Active participant in the Taxes Committee of the International Bar Association. Professor of Basic Income Taxation at Universidad Torcuato Di Tella.
Mr. Passarella is an expert in the design and implementation of tax-compliant strategies for multinational and local enterprises, as well as UHNWIs. Active participant in the Taxes Committee of the International Bar Association, where he has acted as specialist conference co-chair, panel co-chair, and speaker. Regularly recognized as reference in his practice by international professional guides, such as Lexology, International Tax Review and Chambers and Partners.
Professor of Basic Income Taxation at Universidad Torcuato Di Tella’s Masters of Tax Law program since 2004. Author of chapters of tax books and articles published in renowned international tax publications. During the 2020 lockdown, led UTDT Global Tax Talks, a successful series of international tax policy dialogues with recognized scholars from around the world, as well as global tax policy makers, from the OECD, the IMF and the UN, available at:
UTDT Global Tax Talks
Silvia Poratelli
Of Counsel
Graduated from the University of Buenos Aires (LL.B., cum laude, Gold Medal for the highest GPA in private law, 1996) and Harvard LawSchool (LL.M. 1998). Professor of Corporate Law at Universidad Torcuato DiTella. Admitted to the New York Bar.
Ms. Poratelli specializes in corporate and business law, advising on private equity and venture capital transactions, as well as on regulatory compliance for closely held and publicly held companies. Her practice also includes business transactions, trusts, joint ventures and other business law matters.
She served as a member of the Supervisory Committees of Telecom Argentina and its Argentine affiliates from 2005 to 2008 and worked as an associate at Sidley & Austin (now Sidley Austin LLP), New York, from 1998 to 2000.
Ms. Poratelli has been a professor of Corporate Law in the Law Degree Program at Universidad Torcuato Di Tella Law School since 2002.
Guadalupe Romano
Of Counsel
Graduated from the University of Buenos Aires (LL.B, cum laude, 1992) and Austral University (LL.M. 1998).
Ms. Romano specializes in private law. She provides legal advice and representation in court, mediation and administrative proceedings in civil and commercial law matters. Her main areas of practice include civil and commercial contracts, real estate, corporate, and inheritance law.
She has extensive experience in addressing legal issues from different fields of law that require negotiation and the development of complex legal strategies.
She received training in mediation from the Inter-American Mediation Association (1995-1997).
She is admitted to the bar in the City of Buenos Aires (1994).
Leandro Passarella
Firm Founder and Lead Counsel
International tax advisor for foreign multinational companies with interests in Latin America, and for Argentine-based companies with activities outside Argentina. Graduated from Harvard Law School’s LL.M. Program and International Tax Program in 1998. Active participant in the Taxes Committee of the International Bar Association. Professor of Basic Income Taxation at Universidad Torcuato Di Tella.
Mr. Passarella is an expert in the design and implementation of tax-compliant strategies for multinational and local enterprises, as well as UHNWIs. Active participant in the Taxes Committee of the International Bar Association, where he has acted as specialist conference co-chair, panel co-chair, and speaker. Regularly recognized as reference in his practice by international professional guides, such as Lexology, International Tax Review and Chambers and Partners.
Professor of Basic Income Taxation at Universidad Torcuato Di Tella’s Masters of Tax Law program since 2004. Author of chapters of tax books and articles published in renowned international tax publications. During the 2020 lockdown, led UTDT Global Tax Talks, a successful series of international tax policy dialogues with recognized scholars from around the world, as well as global tax policy makers, from the OECD, the IMF and the UN, available at:
UTDT Global Tax Talks
Silvia Poratelli
Of Counsel
Graduated from the University of Buenos Aires (LL.B., cum laude, Gold Medal for the highest GPA in private law, 1996) and Harvard LawSchool (LL.M. 1998). Professor of Corporate Law at Universidad Torcuato DiTella. Admitted to the New York Bar.
Ms. Poratelli specializes in corporate and business law, advising on private equity and venture capital transactions, as well as on regulatory compliance for closely held and publicly held companies. Her practice also includes business transactions, trusts, joint ventures and other business law matters.
She served as a member of the Supervisory Committees of Telecom Argentina and its Argentine affiliates from 2005 to 2008 and worked as an associate at Sidley & Austin (now Sidley Austin LLP), New York, from 1998 to 2000.
Ms. Poratelli has been a professor of Corporate Law in the Law Degree Program at Universidad Torcuato Di Tella Law School since 2002.
Guadalupe Romano
Of Counsel
Graduated from the University of Buenos Aires (LL.B, Graduated cum laude, 1992) and Austral University (LL.M. 1998).
Ms. Romano specializes in private law. She provides legal advice and representation in court, mediation and administrative proceedings in civil and commercial law matters. Her main areas of practice include civil and commercial contracts, real estate, corporate, and inheritance law.
She has extensive experience in addressing legal issues from different fields of law that require negotiation and the development of complex legal strategies.
She received training in mediation from the Inter-American Mediation Association (1995-1997).
She is admitted to the bar in the City of Buenos Aires (1994).
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