enes +5411 4346-1000

María Celina Valls


Phone +5411 4341-8432


Professional Experience

Maria Celina Valls is a partner of the Tax Law Department. She joined the firm in 2006

She leads complex tax disputes relating to international and national taxation matters. She is in charge of litigations related to transfer pricing. In addition, she advises local and foreign companies on international, national and local taxation.

 In 2010, she completed an internship in the Tax Department of Roca Junyent legal firm in Barcelona, Spain.


She is a lawyer graduated with honors from Universidad Nacional de Tucumán. She also holds the degree of Notary Public from the same University.

She earned a Master’s Degree in Law and Economics with an emphasis in Taxes from Universidad Torcuato Di Tella, and an LLM from Universitat Pompeu Fabra, Spain.

She passed the “Regulation and Resolution of Disputes in International Trade and Investments” post-graduate course from Universidad de Buenos Aires


In 2006, she was awarded a scholarship to participate in a program for young leaders sponsored by the U.S. Department of State called “International Visitor Leadership Program.”

In 2009, she was awarded a merit scholarship by Fundación Carolina, Spain.

The Argentine Federation of University Women (Federación Argentina de Mujeres Universitarias) has awarded her a distinction for best average score in Law, Notary Public and Paralegal courses of studies in 2004.

The Legal 500 international publication distinguished her as a “Next Generation Lawyer” for her performance in the Tax area.

Chamber & Partners has awarded her the “Up and Coming” category in the Tax area in Argentina.


Professional Entities and Associations

  • Co-coordinator of the Transfer Pricing Commission of the Argentine Fiscal Association (Asociación Argentina de Estudios Fiscales).
  • Member of the International Fiscal Association
  • Member of the Argentine Fiscal Association
  • Member of the Student Network of the Department of State (United States)
  • Member of Fundación Carolina Network

Academic Work

She is the director of the Master’s Degree course in Tax Law and LLM in Tax Law at Universidad Torcuato Di Tella.

She represents such University in the “Iberoamerican Observatory of International Taxation” and the “Global Tax Symposia”, which are academic platforms that gather the main tax experts from different continents


Books and Articles

    • Métodos para evitar la doble imposición en la red de convenios de Argentina.” National Rapporteurship Report by Argentina. IFA Regional meeting, Peru 2016.


    • Impuestos comprendidos (El artículo 2 del Modelo OECD)” and “Artículo 3 del Modelo OECD. Definiciones convencionales y remisión al derecho interno”, International Tax Law Treaty, published by Editorial La Ley, 2013. Co-authored with Miguel Tesón, Esq.


    • La ocupación del espacio público y privado. Su encuadre en la doctrina, la legislación y la jurisprudencia”, Municipal Taxes, published by Editorial Lexis Nexis, 2008. Co-authored with Miguel Tesón, Esq.
  • Maria Celina Valls is recognized as an Up-and-coming individual in taxation in Argentina. A client notes: “I would recommend Celina, she works in the area of international taxation and provides high-quality tax advice.”

    Chambers & Partners 2020