Eduardo A. Mayora > Mayora & Mayora, S.C. > Guatemala, Guatemala > Lawyer Profile

Mayora & Mayora, S.C.
15 CALLE, 1-04 ZONA 10, 3RD FLOOR

Work Department

Corporate, M&A, Banking & Finance, Tax, Competition, Trade, Arbitration




Eduardo has been with the Firm since the beginning and is known for his unmatched knowledge of tax, commercial and finance law. Over his career, he has handled many landmark cases, including being instrumental in the drafting of the first legislation regarding securities in Guatemala and representing as counsel the national securities exchange. 

Eduardo is consistently recognized for his legal skills, having been selected by Chambers & Partners for the last fifteen years for his experience in Tax, Corporate Mergers and Acquisitions, Banking & Finance, and Corporate/Commercial law. For numerous years, he has been a highly ranked attorney in Guatemala by LACCA for Banking & Finance and Corporate/M&A. IFLR 1000 and Legal 500 place him as a Leading Lawyer in Guatemala in the practice areas of Tax, Banking, Finance, Corporate, and Mergers and Acquisitions. Who´s Who Legal has ranked him for numerous years as an expert in the areas of Banking and Corporate Law.


Spanish, English


Guatemalan Bar Association


Eduardo received his law degree, Master in Business (cum laude) and Roman Law Studies and Praxeology Degree from Universidad Rafael Landívar, and a Doctor of Laws from Universidad Francisco Marroquín, the highest ranked university in the country, for which he was Dean of the Law School for a decade. Additionally, he many other post-graduate degrees, including a Master of Laws in Common Law Studies from Georgetown University in Washington, D.C.

Lawyer Rankings

Guatemala > Tax

(Leading individuals)

Eduardo A MayoraMayora & Mayora, S.C.

A member of the Lataxnet/WTS tax and legal network in Guatemala, El Salvador and Honduras, Central American firm Mayora & Mayora, S.C. has experience in tax and transfer pricing matters throughout the region. The team is well versed in tax planning, customs and VAT matters, acting for domestic and multinational clients from the financial, energy and infrastructure sectors, among others. The practice is led by the highly experienced Eduardo Mayora, who continues to act as tax adviser to the Guatemalan Stock Exchange, and Juan Carlos Casellas, who specialises in tax litigation and transfer pricing matters. They are supported by senior associate Juan Carlos Foncea, who has expertise in customs law and international tax planning.

Guatemala > Banking and finance

(Leading individuals)

Eduardo MayoraMayora & Mayora, S.C.

With offices in Guatemala, Honduras and El Salvador, Mayora & Mayora, S.C. is a popular choice of counsel for leading regional banks, as well as international financial institutions. The team has the expertise and resources to advise on a broad range of banking and finance matters, including debt issuances, debt restructuring, corporate finance, project finance and regulation, and has particular expertise in the real estate, energy, mining and infrastructure sectors. Sandra Castillo, whose expertise includes syndicated loans, corporate finance and debt refinancing, leads the practice with Claudia Pereira, who is noted for her experience in trusts and project financing. The team also includes María Fernanda Morales Pellecer, who was promoted to partner in April 2019 and specialises in banking regulation, and the highly regarded Eduardo Mayora.

Guatemala > Corporate/M&A

(Leading individuals)

Eduardo MayoraMayora & Mayora, S.C.

Having expanded its presence in Central America through the opening of offices in Honduras and El Salvador in 2016 and 2017, respectively, Mayora & Mayora, S.C. is highly experienced in cross-border M&A transactions in the region. The team also advises on corporate governance, particularly in relation to the rights of minority shareholders, the establishment of businesses and foreign entities, and corporate restructurings. The energy, pharmaceutical, food and beverage, and technology sectors are among its areas of strength. Practice heads Claudia Pereira and Sandra Castillo are particularly experienced in advising multinational clients, many of which are based in the US, Mexico and Europe. The team also includes well-regarded senior partners Eduardo Mayora and Rafael Briz, and senior associate María de la Concepción Villeda, who specialises in corporate governance.

Guatemala > Intellectual property

The IP arm of Central American firm Mayora & Mayora, S.C., Mayora IP, S.A. has particular strength in the management of trade mark portfolios, domain names and cross-border technology transfers in relation to trade secret law. The team, which draws on the litigation expertise of its sister firm to handle infringement, nullity and cancellation actions, is noted for its strong client base of international brands. The practice is led by ‘excellent‘ administrative partner Santiago Mayora, while managing partner Eduardo Mayora is also a key member of the team. They are supported by senior associates Hugo Rivas, who leads the patent department, and Byron Deulofeu, who specialises in IP litigation.