AEstudio ROVIRA’s staff is tailor made up with specialists retained on a case-by-case basis for each particular project, therefore choosing the most adequate specialists as needed depending on the nature of the project and the matters involved, supported by a permanent staff coordinated by Ms. Liuba Lencova Besheva (LLM in Business and Tax Laws, Universidad Austral).


Dr. Rovira is currently assisted by Ms. Liuba Lencova Besheva, lawyer, graduated at the Universidad Nacional de Buenos Aires in 2002. Mrs. Lencova obtained her LLM in Business Law, Universidad Austral (Buenos Aires, 2007) and in Tax Laws, Universidad Austral (Buenos Aires, 2013). Ms. Lencova is Assistant Professor in Business Law in the Chapter lead by Dr. Rovira at the School of Laws of the Universidad de Buenos Aires and also visiting Professor at Universidad Austral, Buenos AIres.

Practice background

Mrs. Lencova specializes in business laws, focusing her practice in trust agreements, commercial litigation, including contract, corporate and insolvency laws practice. Ms. Lencova is also a certified public translator in Bulgarian and acts as expert witness in Bulgarian issues at the various federal and ordinary Courts in Argentina.

Academic background

Mrs. Lencova obtained an LLM in Business Law (Universidad Austral 2005). Thesis: “El pacto de sindicación de acciones como fideicomiso” (Shareholders Agreement as a trust agreement) and an LLM in Tax Laws (2013) Thesis: “El fideicomiso al costo. Su tratamiento en los principales impuestos nacionales” (The trust agreement in construction contracts at fixed cost. Their tax treatment). Mrs. Lencova is Assistant Professor in Business Laws, appointed by public contest ( Res 1394/03) at UBA’s School of Laws, Chapter of Business Laws, chaired by Dr. Alfredo L Rovira, and visiting professor at the Business Law Master’s Program (Universidad Austral). She has participated as speaker in several Law Conferences and Seminars organized by Universidad Notarial Argentina, Universidad de la República, Montevideo, Uruguay, and by the UBA´s School of Laws.


“Fideicomiso de construcción al costo e impuesto a la ganancia mínima presunta a la luz del principio de razonabilidad” - El ( July 24th 2013 ) "Breve reseña sobre la aplicación de las normas concursales a la liquidación del fideicomiso ordinario" in Cuestiones Conflictivas en el Actual Derecho Concursal, IADC “El fideicomiso y sus efectos a la luz de la interpretación de la Inspección General de Justicia”, JA- Anuario de Sociedades( June 20th 2007) “Derecho de receso y voto del fiduciario”, X Argentine Conference on CorporateLaw, “El Fondo de Comercio”, in Temas Actuales de Derecho Comercial, Homenaje al Dr. Butty, IJ Editores , Bs. As., 2011. “Procedimiento de liquidación del patrimonio fideicomitido. Su inclusión en el contrato”, I Argentine Uruguayan Meeting about Corporations and Trusts .October 2011. Colonia. Uruguay. Presentation.: “Breve reseña sobre la aplicación de las normas concursales a la liquidación del fideicomiso ordinario”, VIII Argentine Conference on Bankruptcy Laws. “Tratamiento impositivo de la familia en el impuesto sobre los bienes personales” Revista Impuestos, La Ley ( December 2013).


Mrs. Lencova is a member of the Board and Technical Committee of the Cámara Argentina de Fideicomisos y Fondos de Inversión Directa en Actividades Productivas, and member of the Asociación Argentina de Estudios Fiscales, Colegio de Abogados de San Isidro, Colegio Público de Abogados de la Capital Federal (Buenos Aires) and the Instituto Argentino de Derecho Comercial.


Spanish and Bulgarian, native languages, fluent in speaking and writing (Spanish-Bulgarian Certified Official Translator); Russian and English, advanced level, speaking and writing capabilities.