Lorna Medina
Partner | Tax | BDO Costa Rica
Tax Planning | Tax advisory | Tax compliance | Transfer pricing | Management for SMEs
Executive Summary
Lorna Medina is a Tax Partner at BDO Costa Rica. With over 28 years of experience, she is a recognized specialist in Financial and Tax Law, with a particular focus on international taxation. Her practice has centered on strategic tax advisory and consulting, tax litigation, tax planning, and transfer pricing. She also has significant experience in complex corporate transactions including mergers, acquisitions, and business restructurings.
Throughout her career, she has advised both national and multinational companies on the interpretation and application of local and international tax regulations. Her deep knowledge of complex tax matters has positioned her as a leading expert in the field.
Her professional experience spans key sectors of the Costa Rican economy, including financial and regulated entities, agriculture, commerce, services, hospitality, and the food industry—allowing her to deliver comprehensive legal solutions tailored to the needs of each industry.
Lorna has also built a solid academic career spanning over two decades, teaching undergraduate and graduate courses at institutions such as the Universidad Autónoma de Centroamérica (UACA) and the Universidad para la Cooperación Internacional (UCI). At the latter, she serves as Director of the Tax Studies Center and coordinates the master’s programs in Tax Advisory and Tax Law. Her active participation in both national and international conferences and seminars reflects her commitment to staying current and sharing knowledge in Tax Law, International Taxation, and Municipal Finance.
She is a Juris Doctor and a public notary and has a master’s degrees in Tax Law and Business Law. Lorna is also a PhD in Financial and Tax Law. Additionally, she is also a member of the Costa Rican Bar Association, the National Notary Directorate, the Costa Rican Institute of Fiscal Studies, the International Fiscal Association (IFA), and the Latin American Institute of Tax Law.
Throughout her career, she has advised both national and multinational companies on the interpretation and application of local and international tax regulations. Her deep knowledge of complex tax matters has positioned her as a leading expert in the field.
Her professional experience spans key sectors of the Costa Rican economy, including financial and regulated entities, agriculture, commerce, services, hospitality, and the food industry—allowing her to deliver comprehensive legal solutions tailored to the needs of each industry.
Lorna has also built a solid academic career spanning over two decades, teaching undergraduate and graduate courses at institutions such as the Universidad Autónoma de Centroamérica (UACA) and the Universidad para la Cooperación Internacional (UCI). At the latter, she serves as Director of the Tax Studies Center and coordinates the master’s programs in Tax Advisory and Tax Law. Her active participation in both national and international conferences and seminars reflects her commitment to staying current and sharing knowledge in Tax Law, International Taxation, and Municipal Finance.
She is a Juris Doctor and a public notary and has a master’s degrees in Tax Law and Business Law. Lorna is also a PhD in Financial and Tax Law. Additionally, she is also a member of the Costa Rican Bar Association, the National Notary Directorate, the Costa Rican Institute of Fiscal Studies, the International Fiscal Association (IFA), and the Latin American Institute of Tax Law.