Tax

Guyer & Regules

Client Satisfaction

With expert knowledge of local regimes, offshore regulation and free trade zones, Guyer & Regules is a go-to firm for tax planning. Providing tax advice in corporate and business matters, the team is active in M&A and restructurings, including spin-offs, liquidations and asset transfers. The team excels in interactions with the tax authorities, representing clients in administrative and judicial disputes and advising on inquiries before the authorities. It counts both onshore and offshore companies among its clients, for which it provides a comprehensive compliance service. Transfer pricing is another prolific area for the department, and it handles customs valuation and related tax controversies. Juan Manuel Albacete leads the team, and his broad tax practice encompasses tax planning and tax restructuring. He is regularly called upon by corporate clients, financial institutions and the Uruguayan government for advice on tax matters, as well as counting a number of clients from the oil and gas sector among his roster. At the senior associate level, Marcelo Marchetti focuses his tax practice on corporate taxation, advising on the tax elements of M&A. Gastón Lapaz specialises in tax disputes, representing clients in both judicial and administrative tax litigation.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

‘The G&R firm is characterised by having excellent level professionals who are leaders in the country's corporate and legal market. Juan M. Albacete, main partner of the tax area, has great prestige and is a mandatory consultation on complex issues.’
‘Juan Albacete is a reference in Uruguay on the matter. His experience and knowledge allow him to provide precise advice immediately. His writings are profound and demonstrate study and dedication. He is always available, even after hours and on weekends. In addition to his outstanding professionalism, his people skills make it a pleasure to work with him.’
‘The team of tax lawyers is very good and cares about my business, my problems. I can safely say that it is the best team I have worked with in Uruguay. The lawyers are exceptional, in particular Marcelo Marchetti stands out, an exceptional lawyer.’
‘Excellent client service, well known and respect of the market and authorities, responsiveness, expertise, creativity and depth for sophisticated matters. They are frankly superior to competitors we have worked with. The team has won a very strong prestige.’
‘Marcelo Marchetti is my go-to person at the firm; he stands out for his in-depth tax knowledge and experience in complex tax procedures. He always makes himself available and he has a very strong commitment. He is very wise as well. Juan Manuel Albacete is, in my opinion, the best tax lawyer in Uruguay. I have also worked with Gaston Lapaz on specific tax matters, and he is a very good tax practitioner.’
‘Marcelo Marchetti's leadership makes a difference. The practical knowledge based on his experience allows him to evaluate and take intelligent risks. The quick, efficient and direct responses are key to advancing day-to-day business. The cordiality and sense of humor convey tranquility and ensure that a complex matter can be handled in the best way.’
‘They have enormous experience and ability to manage complex tax issues and have the respect of the tax authority and that from our point of view is essential. We have worked with other firms in the past and the difference is enormous since one can perceive the respect that the authority has for the team.’
‘The complex topics we have worked on were led by Marcelo Marchetti. We have also worked with Juan Albacete and Gaston Lapaz. They are differentiated from competitors by the high degree of sophistication and respect of the authorities.’

Key clients

Citibank
Itaú Bank
Goldman Sachs & Co
Barclays Capital
BNP Paribas Securities
BBVA
Julius Baer
Heritage
AXION
MERCADO LIBRE
Total No
Emirates
Corporación América
Louis Dreyfus Company
Bunge Agritrade
Cargill
Unilever
Philip Morris (Abal Hnos)
VRG Linhas Aéreas (Gol)
Tyco
Corporación Vial
Asociación de Bancos
Cabify
Parden
Ocean Network
Overactive

Work highlights

Assisted the Chamber of Information Technology in the drafting of a law that was approved by the Congress and the Executive Branch that creates relevant tax incentives for companies to employ non-residents in the technology and software areas.
Advised Montes del Plata on a claim for updated repayment of high amounts, claiming interest and updating for the loss of purchasing power of the currency since the day of effective payment.
Advising Porto Seguro on a request to the Ministry of Economy for exemption from the income tax on non-residents on the transfer of Porto Seguro – Seguros del Uruguay shares.

Lawyers

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