Offering ‘simple and creative solutions’ to clients’ problems, the team at Ferrere is ‘dedicated, client-focused and knowledgeable about all aspects’ of tax law, namely sophisticated tax structures and tax litigation. The practice has developed niche expertise in tax matters concerning the energy and natural resources sectors, including the financing and development of wind farms, hydrocarbon exploration and forestry. The practice’s lawyers collaborate with their counterparts at the Bolivia and Paraguay offices as part of the firm’s regional tax group. Practice head Gianni Gutiérrez specialises in the structuring of tax aspects of M&A and financial products, personal wealth planning, and tax optimisation work for major investment projects. Isabel Laventure carries out both tax consultancy and litigation work and leads the firm’s private client practice. At senior associate level, María Laura Caffera is noted for her support on foreign trade taxation matters, and Antonella Caraballo assists with tax litigation.

The tax team at Guyer & Regules is seen by clients as a ‘market reference’, and a group of ‘excellent professionals whose expertise covers all areas’. The practice offers comprehensive tax planning for local regimes as well as offshore activities and free trade zones, audits and tax litigation, and has advised the Uruguayan Ministry of Economy and Finance in addition to its base of multinational clients. Juan Manuel Albacete heads up the practice, and ‘is highly respected and recognized in the professional and business environment’; he is experienced in tax-related litigation, consultancy and restructuring, and also provides tax planning guidance to the hydrocarbons sector. At associate level, Marcelo Marchetti assists with tax litigation and advisory matters and is regarded as ‘pragmatic' and 'versatile’, ‘with a sharp understanding of business’. Gastón Lapaz‘s experience lies in judicial and administrative tax litigation.

The practice at Bergstein Abogados is skilled at handling a broad spectrum of taxation matters, including corporate taxation, wealth management and tax litigation. Its client base is well-balanced, serving both large multinationals and small businesses on one side, and families and private individuals on the other. Key clients include JP Morgan, McCormick Uruguay and Aggreko Group; in recent years, it has also gained experience in advising e-commerce platforms. Practice head Domingo Pereira has substantial experience in tax planning, wealth management and defences against the tax authority. Jonas Bergstein specialises in corporate matters, M&A, and international tax planning and distribution systems. Senior associate Guzmán Ramírez supports the partners on litigation.

The focus of the practice at Posadas is centred on the provision of domestic and international tax advisory services and litigation. It regularly assists corporations from the food and drink, finance and automotive sectors, and has substantial experience advising families and private individuals. Practice co-head Raúl Vairo advises local and international clients on new ventures in the free trade zone and the rest of Uruguay; he leads the group alongside accountant Daniel Gonzalez. Partner Matías Rachetti advises high net worth individuals and families on tax and corporate matters. Previous practice co-head Eduardo Ferrari departed in June 2023.

The tax practice at Deloitte S.C. is making a name for itself in the Uruguayan market, offering ‘very high quality’ counsel on matters including audits, tax compliance, tax business restructuring and day-to-day tax guidance. Clients from the banking, energy, retail and consumer services sectors seek out the team for its ‘very good knowledge of local and international tax law’. Practice head Juan Bonet is experienced in both tax and financial law and is praised for being ‘willing and client-focused’. Senior associate Guillermo Lorbeer provides key support.

Dentons Jiménez de Aréchaga‘s tax practice is led by accountant and of counsel Julio López, whose specialities include international and domestic tax planning, double taxation matters, and advising on the tax implications of M&A. He is supported by the ‘highly meticulous and analytical' senior associate Martin Montoro, who focuses on the tax structuring of investments, tax litigation and tax matters relating to international projects. Additional skills of the group include tax due diligence and business structuring, for which it is frequently instructed by financial, construction and energy-sector clients.

Hughes & Hughes offers counsel on to tax planning, audits and litigation to ‘a wide range of clients’, namely corporations in the finance, retail, logistics, construction and tech sectors. The team has an ‘up-to-date understanding of the market’ and ‘strong professional and project management skills’, and is co-led by Haroldo Espalter, experienced in corporate law and advising on foreign investment in Uruguay. Two public accountants, Alejandro Horjales and Miguel Rocca, lead alongside him.

The tax team at Olivera Abogados assists domestic companies and individuals with tax restructuring, tax aspects of M&A, and tax litigation, among other areas. Founding partner Ricardo Olivera García leads the group, and Sabrina Delgado is the key name to note at junior associate level. Partner and former practice co-head Andrés Hessdörfer departed to establish his own firm in March 2023.