Carla Elena Mares Ruiz

Dr. Mares is an associate professor in the Academic Department of Law and a member of the Research Center at the Universidad del Pacífico. She holds a PhD in Law from the Universidad de Navarra (Spain) and the Università di Bologna (Italy), as well as a Licentiate in Law from the Universidad de Piura (Peru). As a legal professional she specializes in tax matters, especially income tax and international taxation. For the past two years she has been leading the Research Management area of Peru's National Superintendence of Customs and Tax Administration (SUNAT). From 2017 to 2019 Dr. Mares directed the Graduate School at the Universidad de Lima; during that period she was a member of the Board of Directors for the Strategic Management Doctorate program at the Consortium of Universities. From 2013 to 2016 she worked at EY as the tax manager, and also lead the Tax Education Services area. She has participated as a collaborating member in two R&D projects funded by the Ministry of Science and Technology, Spain:"Current challenges and future prospects of regional financing in Spain. The Navarre special regime" (SEJ2005-09257-C03-01) and "Substantive issues from the new tax procedures" (DER2008-06105-C02-01). At present, she is a member of the research group "Mobility, urban housing and rural housing in the post-COVID-19 digital era: taxes, customs and the financial situation" (PID2020-112876GB-C33).  She has published articles in specialist journals and in collective works both as a collaborator (e.g. “Economía Digital y Fiscalidad: Retos y Desafíos" in Tratado de Derecho Tributario Iberoamericano, 2021) and as a publication coordinator (e.g. "The Legal Regime of micro and small businesses in Peru", in Regulaciones del Patrimonio Empresarial.) Dr. Mares has also featured as a speaker in tax law congresses and conferences organized by Peruvian and international universities.

Areas of specialization:

Tax law, income tax, international taxation.