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Carlos Mersan

Work +595 (21) 447739
MERSAN Abogados

Work Department

Expert in the field of corporate, banking and administrative law.




Served as “Ad Honorem” Advisor of the Presidency during the period of 1993 to 1997. Authored and co-authored numerous pieces of legislation, including the Tax Law Reform, Telecommunications Law, Banking Laws, Industrial Property Laws, Privatization Laws, Capital Market Laws, and Free Trade Zone Law. Former professor of Tax Law and Intellectual Property Law at the National University of Asuncion School of Law.


Spanish, English and Portuguese


member of the Paraguayan Bar Association, Inter American Association of Industrial Property (ASIPI), International Trademark Association (INTA), Inter American Bar Association, International Law Association (ILA) and, the Paraguayan Intellectual Property Association (APAPI) (President from 1988 to 1990)


Graduated from the National University of Asunción School of Law, admitted to practice in 1977, participant of a graduate program at the Academy of American and International Law, Southwestern Legal Foundation, Southern Methodist University in Dallas, Texas.


Banking and finance

Within: Banking and finance

Mersan Abogados has developed a solid banking and finance practice, handling secured and unsecured loans, capital markets transactions, debt restructurings and project finance. Highlights for the seven-strong team, which is led by Oscar Mersán, Carlos Mersán and Pablo Cheng Lu, included assisting Banco Regional with bond issuances; advising KfW Development Bank on equity and mezzanine financing projects; and counselling the IFC and IIC on project finance matters. Another key instruction was counselling the city of San Francisco on the obtaining of a $60m guaranteed loan from the Inter-American Corporation for the Financing of Infrastructure (CIFI), DEG and the Finnish Fund for Industrial Cooperation. Long-standing clients Banco Itaú Paraguay, Banco do Brasil and Bolsa de Valores also feature on the client list.

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Corporate and M&A

Within: Leading lawyers

Carlos Mersán - Mersan Abogados

Within: Corporate and M&A

Leveraging its excellent tax expertise, Mersan Abogados is regularly instructed by domestic and international clients, such as Pepsico Paraguay, Citibank, AMX Paraguay and Grupo Cemex, on a wide range of corporate and transactional matters. Recent highlights saw the team advise Sodrugestvo Group on the acquisition of shares in Sarcom, a company that runs port and logistics operations; and obtaining authorization from the national competition authority for the Paraguayan aspects of the Maersk Line / Hamburg Südamerikanische Dampfschifffahrts-Gesellschaft merger. The group is jointly led by Oscar Mersán and Carlos Mersán; other key advisors are Diego Zavala and Pablo Cheng Lu.

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Within: Leading lawyers

Carlos Mersán - Mersan Abogados

Within: Tax

Undoubtedly one of the leading tax practices in the country, Mersan Abogados has a wealth of experience in transactional tax matters, tax credit recovery proceedings, tax litigation, tax incentives, double taxation treaties and free-trade zones. The practice group, led by the renowned Carlos Mersán, is also adept at advising domestic and multinational clients on creating tax-efficient corporate structures and joint ventures. Diego Zavala, Pablo Cheng Lu and associate Tomás Mersan Riera are all key advisors. Representative clients include Banco Itaú Paraguay, Citibank, Pepsico del Paraguay and Farmacenter among others.

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