Associate
Miguel Ángel concentrates his practice on tax and corporate matters.
He has broad experience in advising and representing clients in all kinds of proceedings that involve administrative authorities and legal challenges.
When it comes to prevention, Miguel Ángel advises companies, family groups and individuals on the creation of efficient asset and tax optimization structures.
Spanish
English
Ecuador
Pérez Bustamante & Ponce (2022 – present)
Adjunct professor, administrative law and tax law, Universidad San Francisco de Quito (2024-present)
Pontificia Universidad Católica del Ecuador, Quito (Lawyer, 2021)
University of Girona, Spain and University of Genoa, Italy (Master’s of Evidential Legal Reasoning, 2024)
Graduate with honors, Class of 2021
Course participant “La oralidad en el sistema procesal y técnicas de litigación oral”
“Felipe Fogarty” List, Law School
International Bar Association
Ecuador Bar Association
Ecuadorian Institute for Tax Law
Standard of Proof in Tax Omission Disputes: An Overview of Ecuadorian Legislation and Case Law (Spanish)
Quaestio Facti, International Journal on Evidential Legal Reasoning, Editorial Marcial Pons. (8) Spain, 2025.
Definition of the source in the era of tax nomads (Spanish)
USFQ Law Review, Universidad San Francisco de Quito, Vol.11 No. 2, Ecuador, 2024.