Tomás Smudt


He’s a founding partner and spearheads LFS’s Transfer Pricing and Business Valuation practices since 2013. He excels in integrating projects involving Transfer Pricing planning with international tax strategies, overseeing local and regional work on topics like financial transactions, intangibles, and business restructuring.

His extensive experience in Transfer Pricing work, assisting with corresponding supporting documentation as well as in inspection processes developing defense arguments in court, positions him as a trusted ally for companies.

Renowned for his specialized contribution to daily business development, fostering long-term relationships with clients who are drawn to his analytical capacity for decision-making with expert, timely, and trustworthy advice. Tomás has advised on the definition of Transfer Pricing policies and business transformations for multinational companies of Argentine origin.

He has also worked on the valuation of national and multinational companies, participating in M&A processes, negotiations, and decision-making.

His interest in Transfer Pricing has led him to teach in the Postgraduate Program in Transfer Pricing with a focus on Digital Economy at the University of Belgrano and as a guest lecturer in postgraduate programs at Argentina’s most recognized universities. Additionally, he has written numerous articles in Argentina’s leading newspapers and specialized editorials in the region.

Tomás holds a Bachelor’s degree in Economics, graduating with honors from the University of Buenos Aires, and a Master’s degree in Finance from the Torcuato Di Tella University (UTDT). He specialized in International Taxation and Transfer Pricing at the WU (Wien University Of Business And Economy) in Austria and through the “Advance Professional Certificate In International Taxation” (APCIT) program of the IBFD in the Netherlands.

He is a member of the International Fiscal Association (IFA), an active member of the Argentine Association of Tax Studies (AAEF), and registered with the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires (CPCECABA). He also advises the International Taxation Subcommittee of the Argentine Industrial Union (UIA).

He has provided and directed numerous training and updating courses on Transfer Pricing issues, international taxes, and public finances. He was a national speaker for Argentina at the XII Latin American Regional Meeting of IFA in Lima, Peru.

Tomás is distinguished as a Highly Regarded Practitioner in World Transfer Pricing by the International Tax Review (ITR).

Tomás Smudt - Socio
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Fray Justo Santa María de Oro 2150 Piso 5, CABA, Argentina



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