Alejandra Fuentes-Pieruccini

(The following information was supplied by the firm)

Alejandra is a senior associate at Consortium Legal – Guatemala. With more than 7 years of experience in the financial, real estate, pharmaceutical and energy sectors; she specializes in international tax law. She has experience in administrative and judicial tax defence, tax assistance in corporate structuring, real estate, inheritance and estate planning. She also has experience in transfer pricing and international agreements. She is a professor at the Universidad Francisco Marroquín of Tax Theory and Taxation in Particular.

During her career she has advised multiple companies on international and local tax issues. She is currently a representative of the Young IFA Network of the International Fiscal Association (IFA) Guatemala chapter.

Education

• 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)

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

Associations

• 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

Languages: Spanish and English