Luis Gardella

Summary

MBA educated economist with more than seven years of international experience and with a successful record of delivering projects on time and on budget. Operating in the U.K., Italy, Mexico and Peru within two of the biggest Consulting Companies and Peru’s leading Bank. Naturally self-reliant, responsible and proactive, with a strong financial knowledge and adept at networking, building and maintaining business relationships. EU passport-holder; fluent in English, Spanish, Italian and currently studying Portuguese.

Work History

Work History
Jan 2007 - Dec 2010

Assistant Manager

KPMG LLP

-Led or advised on over 40 transfer pricing projects in more than a dozen industries. This involved analysing intra-group transactions for property funds, oil and gas companies, private equity deals and asset management services.

-Performed transfer pricing analysis for interest rate benchmarking, royalties, cross guarantee fees, and thin capitalisation analyses by applying interest cover, debt/EBITDA and debt/Equity calculations.

-Worked on an average of eight projects in parallel and managed a group of three analysts. Main duties included searching for comparable margins or prices, writing the final transfer pricing report, including conclusions and recommendations and performing interviews with company executives.

-Participated in internal and external conference calls and final presentations to clients.

-  Responsible for coordinating with KPMG India for the preparation of comparable searches.

Oct 2008 - Jul 2010

Senior Analyst

KStudio Associato (KPMG Italy)

Deployed for two years to apply UK-honed experience to accelerate growth of Italian practice.

-Reported directly to the Partner responsible for Italy.

-Coordinated and prepared transfer pricing analysis and reports including royalty fee analyses and permanent establishment positions.

-Created a robust policy for the intra-group transactions of a petrochemical Group and assisted in implementing this new operating mechanism to avoid financial adjustments.

-Loan and guarantee fee analysis for an international energy company. The total amount of the guarantees exceeded €2bn.

-Reviewed a transfer pricing report for an Italian bank in coordination with KPMG UK and prepared a transfer pricing proposal for the entire asset management division of an international bank.

-Analysed a permanent establishment position for a financial company.

-Delivered a highly commended presentation on interest rate benchmarking for intra-group loans at the 2009 ‘Convenio dei Commercialista’ Accountants’ Convention in Rome.

Jul 2006 - Dec 2006

Senior Analyst

PwC Mexico

Relocated to the Mexican office in order to train in a Latin market with greater US exposures.

-Performed financial restructuring for Group Companies due to Mexican thin capitalization rules with the objective of reducing intra-group interest payments. Coordinated directly with the International Tax Department.

-Duties included conducting client interviews, preparing transfer pricing analysis, comparable transaction searches and write-up of the final documents.

-Delivered final transfer pricing presentations to clients.

-Reviewed transfer pricing studies made by other consultant companies to PwC’s audit clients with the objective of identifying better approaches for the existing documentation. The findings were then presented to the client with a proposal for our services.

-Trained the new Area Assistants in the OECD transfer pricing Guidelines and Mexican transfer pricing legislation and coached two analysts.

Mar 2003 - Jul 2006

PwC Peru

-Provided active support in the sales of transfer pricing studies (presentations to potential clients, follow-ups and preparation of proposals and engagement letters).

-Supervised the preparation of transfer pricing studies drafted by the Area Assistants and delivered the results to the manager and to the client.

-Searched for comparable transactions and benchmarked interest rate and royalty payments.

-Interviewed managers of multinational companies to gather information on related party transactions and on the Group’s strategy.

-Gained experience in preparing functional and economic analyses, in selecting the methods to be used in the project, in gathering relevant data regarding comparable transactions to apply financial adjustments and in preparing conclusions and recommendations for the project according to the Peruvian tax guidelines and the OECD.

Education

Education

Licenciature in Economics

Universidad de Lima

-Won a scholarship for the last two years because of excellent grades.

-Obtained Licenciature from Thesis: “Impact of Peruvian Country Risk towards Foreign Direct Investment for the period 1993-2002”.

Jan 2011 - Mar 2012

MBA

European Business School London, Regents College

-Three month study period abroad in Fundacao Getulio Vargas University, Sao Paulo, Brazil.

-Elected Student Representative, and awarded highest scholarship available.

-Dissertation: “How to leverage existing client relationships to increase the profitability of the asset management division of a financial institution”.

Skills

Skills

Portuguese

Italian

English

Spanish