Consortium Legal

Tax

Senior Associate

Alejandra is a senior associate at Consortium Legal – Guatemala.  She has near 5 years of experience in the real estate, finance, and pharmaceutical sectors.  She specializes in international and local tax law with experience in transfer pricing, international tax treaties, and exchange of information.  She has experience in tax litigation, legal opinions, corporate structure, probate, and estate planning.

During her career, she has advised multiple companies on tax matters. Currently, she is the Young IFA Network representative for the Guatemalan branch of International Fiscal Association (IFA).

WORK HIGHLIGHTS

Administrative and judicial defense in several cases of claims formulated to the Income Tax, for not withholding the 5% due for dividend distribution and payment (through shares), by capitalizing profits, for a total of US$80,756,996.97 Administrative and judicial defense in several cases of claims formulated to the income tax, for omission of income from dividends received. The discussion revolves around the misinterpretation articles 10-15 of the Guatemalan Income Tax Law, 83, 84 and 93, for a total of US$33,938,920.40 Administrative and judicial defense in several cases of refusal of the refund of the Value Added Tax credit, for not making exports during the requested tax period, for a total of US$26,408,451.71

Spanish and English

Member, International Fiscal Association (IFA) Guatemala

Young IFA Network (YIN) representative

Member, Tax Law Guatemalan Institute (IGDT)

Member, College of Lawyers and Notaries of Guatemala

Master of Laws (LL.M.) in Taxation, specialization in International Tax (graduate with distinction; dean’s list honoree), Georgetown University, Washington DC (2017) Degree in Legal and Social Sciences (cum laude), Universidad Francisco Marroquín, Guatemala (2016)