Ferrere fields a standalone tax practice of ‘excellent quality‘, which handles the gamut of tax issues arising from corporate matters, as well as taking on pure tax mandates, both contentious and advisory. A host of multinational and domestic companies look to the practice for assistance with sophisticated tax structures and high-profile, sensitive tax litigation. The wider firm network across Latin America is also a draw for companies with operations across the region seeking coordinated cross-border tax advice. Gianni Gutiérrez spearheads the department and is a reference in tax law, with expertise ranging from the structuring of tax aspects of M&A and financial products to personal wealth planning. Isabel Laventure is highlighted as a ‘brilliant and practical attorney‘, also dedicated to tax law, acting in contentious and non-contentious matters, drawing on strong international experience. Senior associate María Laura Caffera supports across all matters and is particularly noted for her expertise in foreign trade taxation, while counsel Isabel Hounie has broad experience in tax advisory work and the tax aspects of M&A.

Guyer & Regules supports its corporate clients across the full range of tax matters, covering tax planning for local regimes as well as offshore activities and free trade zones, audits and tax litigation. Its clients include a host of banks and financial institutions, and the team has also been consulted by the Ministry of Economy and Finance. In his capacity as practice head, Juan Manuel Albacete is the go-to contact for many of these clients; his practice covers both litigation and consultancy, and he has experience in a range of matters, from tax restructuring and tax planning for the oil and gas sector to support on large M&A and finance deals. At the associate level, Marcelo Marchetti comes with considerable client praise for his ‘exceptional knowledge of tax law and administrative law‘, and Gastón Lapaz gives specialist support in tax disputes.

Complex tax implications in the context of corporate endeavours are well handled by Bergstein Abogados‘ senior tax law team, which acts for a number of international companies operating in Uruguay, many of which have longstanding relationships with the firm. To this end, practice head Domingo Pereira‘s wealth of experience in international taxation is a differentiator, while his broad practice covers assistance to both local and foreign clients on general tax advice, tax planning, wealth management matters and defences against the tax authority. Jonás Bergstein ties together the firm’s corporate and tax offerings, and senior associate Guzmán Ramírez provides robust support to the practice head, particularly in disputes.

International taxation and individual tax planning are the standout specialisms of the tax practice at Posadas, services it renders to a number of regional and multinational clients operating in a variety of sectors. Practice co-head Raúl Vairo manages the firm’s office in Zonamérica, the location being a strategic draw for foreign clients; the firm was the first to open a location there. Vairo has extensive experience advising both foreign and domestic companies with new ventures in the free trade zones. Fellow practice head Eduardo Ferrari has considerable strength in matters at the intersection of real estate and tax law. Former senior associate Guillermo Sena departed for independent practice in September 2021.

Though still in the early stages of its activity in Uruguay, Deloitte S.C. has continued to assert itself in the tax law market, with practitioners coming recommended by clients for their ‘local and international tax knowledge‘. The practice strikes a balance between established knowledge of the local tax law landscape – practice head Juan Bonet  having extensive professional experience in the market for both tax and financial matters – and being able to draw on the wider Deloitte network when assisting on matters with cross-border intricacies. The practice handles tax compliance, controversies and tax-driven restructurings, along with tax audits, analysis and advice on inspections. Key support comes from senior associate Guillermo Lorbeer .

Hughes & Hughes‘ tax team has ‘great knowledge of the market‘ and advises on complex tax planning scenarios, the application of double tax treaties, tax audits, and tax litigation. A well-established base of clients operating in sectors ranging from hotels to pharmaceuticals enjoy the multidisciplinary service from the firm. Experienced corporate law partner Haroldo Espalter oversees the practice with two associates: tax and transfer pricing expert Alejandro Horjales, and Miguel Rocca, who is well versed in assisting domestic and international clients.

The tax team at Olivera Abogados is regularly called upon by a variety of domestic companies and individuals for advice on tax restructuring, tax aspects of M&A, and tax litigation, among other areas. Andrés Hessdörfer, an up-and-coming figure in the market, has broad experience in consultancy and in administrative and jurisdictional disputes between tax authorities and taxpayers. He co-leads the practice with founding partner Ricardo Olivera García  , who helps coordinate advice across related practice areas. Junior associate Sabrina Delgado  supports on the gamut of matters. Since publication, Hessdörfer has departed to establish his own firm - effective as of October 2023.

Leveraging the international reach of the wider firm, Andersen Tax & Legal Uruguay supports its clients in multi-jurisdictional tax matters. The team is best known for its work in transactional tax and tax planning, and also handles contentious matters. Juan Ignacio Troccoli is the primary contact.