The business law resource for Latin America
Areas of practice
Admitted to practice
5 December 2000
French (speak and understand)
2006 PhD in Tax Law, Law School, University of Salamanca, Spain.
2003 DEA in Tax Law, Law School, University of Salamanca, Spain.
2003 Salamanca Degree (Master's), in Tax Law, Law School, University of Salamanca, Spain.
2002 DES in Tax Law, Law School, University of Salamanca, Spain.
2000 Attorney at Law and Notary, Universidad Francisco Marroquín, Guatemala.
"The special procedure to close companies, stores or businesses: their Unconstitutionality", Apuntes Selectos de Derecho Financiero y Tributario, Editorial Universidad Autónoma de Durango, Durango, México, 2007. Also published in the Guatemalan Lawyers and Notaries Magazine, 2008.
"The principle of legality and the distribution of tax power in Guatemala", Revista del Instituto de Investigaciones Juridicas de la Universidad Rafael Landivar, Guatemala, 2008.
"The legality of electronic tax notification", Revista Brasileira de Direito Tributário e Finanças Públicas, 3/2007, Brazil.
"Some notes about the tax power of the Municipality in Guatemala", Tributos Locales, No. 53/2005, Spain.
Member of the International Fiscal Association (IFA) and the Instituto Guatemalteco de Derecho Tributario (IGDT).
SAT legal adviser and consultant to the tax section of the Constitutional Court.
Professor at the Universidad Francisco Marroquín and at the Universidad Rafael Landívar.Email: firstname.lastname@example.org