Pino Elizalde Abogados

Pino Elizalde Abogados' tax department ‘prioritises risk prevention and tax optimisation with well-structured and transparent strategies’. At the helm is Daniel Pino, a seasoned tax lawyer whose corporate tax expertise makes him well placed to advise on structuring and tax efficiencies related to a range of commercial contracts. Key support is offered by Emilio Dávila, who ’stands out for his dedication and strategic approach'. Fernanda Guzmán is also highly regarded. Since publication, the firm has significantly strengthened its capabilities as a result of its January 2026 merger with corporate and tax boutique Bjarner Flores - which, like Pino Elizalde, was founded in Guayaquil in 2017; both Oscar Bjarner and Ricardo Flores have experience across commercial law, corporate and transactional matters and tax (along with real estate and financings, respectively).