Gianella

Gianella

Gallegos-Santos

Director

Foreign Trade, Mergers and Acquisitions, Tax

Gianella

Gianella is a member of our tax practice

Gianella concentrates her practice on tax and corporate advice and compliance reviews. She specializes in tax challenges and tax refund applications involving the central and local tax authorities, as well as tax litigation. She is experienced in corporate tax planning and the design of tax structures.

Languages

Spanish

English

Admissions

Ecuador

Pérez Bustamante & Ponce (2017 – present)

Vice President and founder of Women in Taxes Ecuador (2021 - present)

University Teacher, ESPOL, Diploma programs.

Associate Lawyer, Larrea, Ortiz & Cía., Guayaquil, Ecuador (2010 - 2015)

Tax Consultant, PriceWaterhouseCoopers PwC, Guayaquil, Ecuador (2009 - 2010)

Tax Analyst, Internal Revenue Service, Guayaquil, Ecuador (2008 -2009)

Tax Trainer, Internal Revenue Service, Guayaquil, Ecuador (2008 -2009)

Legal Assistant, Legal Corporation Legiscorp, Guayaquil, Ecuador (2007 - 2008)

Universidad Complutense de Madrid, Instituto Universitario Ortega y Gasset, Madrid, Spain (Master’s Degree in Economic Analysis of Law, 2017)

University of Warwick, Coventry, UK (Master’s Degree in Advanced Legal Studies, 2016)

Universidad Católica Santiago de Guayaquil, Ecuador (Lawyer, 2011)

Torres y Asociados, Instituto de Programación Neurolingüística, Guayaquil, Ecuador (Master’s Degree in Neurolinguistics Programming, 2008)

IDE Business School, Guayaquil, Ecuador (Future Entrepreneurs Program, 2008)

International Tax Review (ITR) 2025

Más Menos

“Rising Star”

Universidad Católica Santiago de Guayaquil (2011)

Más Menos

Academic Merit Award granted to the top 5 graduates of Law School

ISEJ-Universidad Católica Santiago de Guayaquil (2011)

Más Menos

First place in the II Legal Research Competition

Universidad Católica Santiago de Guayaquil (2007-2011)

Más Menos

Scholarship and academic excellence award for the ten semesters of the course

Warwick University Law School, UK (2016)

Más Menos

Latin America Scholarship

Willem C. Vis International Commercial Arbitration Moot organized by the United Nations (2016)

Más Menos

Team coach representing Warwick University

Ecuador Bar Association

International Bar Association

Related Posts
Gianella Gallegos-Santos

Customs Liability

Under the Organic Criminal Code, breaches are divided into offenses and infractions. Offenses involve intent, i.e. when there is the intention to cause harm, and therefore can be punished with a custodial sentence. Infractions constitute a violation of a regulation.

Show More