Consortium Legal

Tax Law

Partner

Mario is a partner at Consortium Legal - Guatemala. He has more than 20 years of experience in tax, tax defense, advisory, structuring and consulting in tax, commercial and financial matters in the oil, food, banking, energy, real estate and transportation sectors. He also has experience in franchise law, international private and business law and international trade.

During his career he has been a university professor at public and private universities in the country, as well as author of the tax book "Reflections on the moral and legal limits to taxing us" and "The Eternal Problem: The deductibility of expenses -Practical guide of documentation on deductible expenses in the Income Tax, Decree 10-2012 of the Congress of the Republic".

He currently serves as Vice President of the Guatemalan Institute of Tax Law; and is a member of the International Fiscal Association - Guatemala chapter, and the Guatemalan Tax Association.

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Vice President of the Guatemalan Institute of Tax Law (2021-2023)

Member of the International Fiscal Association

Member of Guatemalan Tax Association (ATG)

Master in Values Education, Universidad del Istmo de Guatemala, Guatemala (2008) Doctorate in Philosophy of Law and Economic Analysis of Law (closed curriculum), Universidad Francisco Marroquín, Guatemala (2004) Master of Laws in International Business and International Trade Law, Erasmus University Rotterdam, Netherlands (2002) Postgraduate in Tax Law, Universidad de Buenos Aires (UBA), Argentina (2001) Lawyer and Notary (cum laude), Universidad Francisco Marroquín, Guatemala (2000)