Born in Montevideo, Uruguay, in 1959; admitted in 1984, in Uruguay. Educated at Japanese General Revenue Service (General Tax Program, 1989), Harvard Law School (Program of Instruction for Lawyers, 1995) and University of Uruguay School of Law (Doctor in Law and Social Sciences). Legal Counsel to the General Revenue Service (1986-1993). Member of the Tax Rulings Commission at the General Revenue Service (1988-1993). Professor of Applied Tax Law for the Diploma Program in Taxes, ORT University, School of Business and Social Sciences (2008 to the present). Adjunct professor of Tax Law, University of Uruguay School of Law, (1989-1998). Board Member of the Uruguayan Institute of Tax Studies (IUET). Member of the International Fiscal Association and of the Uruguayan Bar Association. Speaks Spanish and English.