Sandra Escudero-Whu

Junior Associate

Professional Experience

Sandra works as a tax advisor for national and foreign companies, mainly in the retail and infrastructure sectors through tax consultancy, support during examination procedures and contentious tax proceedings before the Tax Administration and the Tax Court.

Her specialization includes tax consulting, tax planning advice, corporate reorganizations, as well as advice and support in customs and foreign trade procedures.



Pontificia Universidad Católica del Perú (2021)
Pontificia Universidad Católica del Perú (2020)
Bachelor’s Degree in Law

Other Professional Positions

Director of the Social Projection Commission of Derecho y Sociedad – Civil Association (2018).
Director of the legal education program Aprendiendo Juntos of Derecho y Sociedad – Civil Association (2018).


Derecho y Sociedad – Civil Association.


Associates Rainer Carrillo and Sandra Escudero-Whu participated as speakers in the "XXIV ACCOUNTING AND TAX TRAINING COURSE", organized by the Civil Association Derecho y Sociedad.
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Interview on Tax matters for "360 seconds of Law"of the IUS 360 web portal.

Areas of focus


News / Insight

Sandra Escudero-Whu comments for IUS 360 about the coercive collection procedure and the requirements to initiate this procedure.
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“The Legal 500: Private Clients Peru – Country Comparative Guide 2022” By DLA Piper Peru Private Clients team: Partners Fernando Lanfranco and Erik Lind along with Senior associate Luis Miguel Sambuceti and junior associate Sandra Escudero-Whu. The Legal 500.
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“Principle or standard of evidence? The understanding of the Peruvian Tax Court about the principle of reliability for the deduction of expenses for the determination of Corporate Income Tax for taxpayers domiciled in Peru during the years 2015 to 2018” By associate Sandra Escudero-Whu. August 2021.
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“El Impuesto al Consumo de las Bolsas de Plástico: un análisis sobre su (no) confiscatoriedad” Conexión Ambiental (December, 2019).
“Algunas reflexiones sobre la condición de domiciliado en tiempos de COVID-19” Prometheo Portal Jurídico (March, 2021).
“El entendimiento del tribunal fiscal sobre la fehaciencia en la deducción de los gastos del Impuesto a la Renta de tercera categoría de sujetos domiciliados durante los años 2015-2018” Derecho & Sociedad (August, 2021).