Baker Tilly Honduras

Garhem Padilla

Garhem Olena Padilla Mendoza is a senior associate at Baker Tilly Honduras with an active role in transaction-driven tax and corporate mandates. She regularly participates in tax due diligence processes in acquisition and restructuring matters, contributing to the identification of fiscal exposures, regulatory contingencies, and structural risks relevant to transaction decision-making. Her practice includes supporting the design and review of tax-efficient corporate structures in investment and expansion projects, as well as coordinating multidisciplinary advisory efforts in cross-border transactions. She advises national and international clients on corporate governance, regulatory compliance, and contractual structuring, with a particular focus on aligning transaction documentation with identified tax and regulatory risks. Garhem holds a Master’s degree in Business Legal Advisory and a diploma in Corporate Law and Compliance from Universidad Carlos III de Madrid, where she developed specialised expertise in governance frameworks and legal risk management

Marta Reyes

Alberto Zúniga

Alberto José Zúniga is a Senior Partner in Baker Tilly Honduras’ legal department, focusing on corporate tax structuring and sector-driven regulatory mandates. His practice is particularly active in advising clients operating in BPO, tourism, and service-based industries, where tax structuring must align with incentive regimes and sector-specific regulatory frameworks. He regularly advises on corporate reorganisations and restructuring processes designed to qualify for, maintain, or transition into special tax incentive regimes, as well as supporting clients affected by regulatory shifts that impact tax exemptions and operational continuity. His work combines legal structuring with a practical understanding of operational and financial implications, particularly in industries with foreign investment exposure. Alberto holds an LL.M. from Georgetown University Law Center in Securities and Financial Regulation and obtained his law degree from Universidad Tecnológica Centroamericana (UNITEC). Prior to joining Baker Tilly, he gained experience in corporate governance and project finance mandates within the energy sector across Central America.

Carlos Zúniga

Carlos Fernando Zúniga Irías is a founding partner of Baker Tilly Honduras’ legal department and has over 18 years of experience advising on transaction-driven tax mandates and corporate structuring. His practice centres on tax due diligence, acquisition structuring, and the design and review of tax-efficient models for corporate reorganisations and cross-border transactions. He regularly leads tax review processes in acquisition contexts, assessing material exposures, structuring alternatives, and post-closing remediation strategies. His work frequently involves coordinating tax structuring across jurisdictions and aligning Honduran tax considerations with broader regional or international transaction frameworks. Carlos holds a Master’s degree in Tax Advisory from the University of Navarra and obtained his law degree from Universidad Tecnológica Centroamericana (UNITEC). His background includes experience in both Honduras and Spain, contributing to his cross-border transactional perspective.