Mrs Alejandra Fuentes-Pieruccini > Consortium Legal > Ciudad Guatemala, Guatemala > Lawyer Profile
Consortium Legal Offices
Diagonal 6 11-10 zona 10
Edificio Diago6
nivel 10. Oficina 1001
Guatemala
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Mrs Alejandra Fuentes-Pieruccini
Work Department
Tax
Position
Associate
Career
Alejandra is an associate at Consortium Legal – Guatemala. She has near 5 years of experience in the real estate, finance, and pharmaceutical sectors. She specializes in international and local tax law with experience in transfer pricing, international tax treaties, and exchange of information. She has experience in tax litigation, legal opinions, corporate structure, probate, and estate planning.
During her career, she has advised multiple companies on tax matters. Currently, she is the Young IFA Network representative for the Guatemalan branch of International Fiscal Association (IFA).
WORK HIGHLIGHTS
- Administrative and judicial defense in several cases of claims formulated to the Income Tax, for not withholding the 5% due for dividend distribution and payment (through shares), by capitalizing profits, for a total of US$80,756,996.97
- Administrative and judicial defense in several cases of claims formulated to the income tax, for omission of income from dividends received. The discussion revolves around the misinterpretation articles 10-15 of the Guatemalan Income Tax Law, 83, 84 and 93, for a total of US$33,938,920.40
- Administrative and judicial defense in several cases of refusal of the refund of the Value Added Tax credit, for not making exports during the requested tax period, for a total of US$26,408,451.71
Languages
Spanish and English
Memberships
Member, International Fiscal Association (IFA) Guatemala
Young IFA Network (YIN) representative
Member, Tax Law Guatemalan Institute (IGDT)
Member, College of Lawyers and Notaries of Guatemala
Education
- Master of Laws (LL.M.) in Taxation, specialization in International Tax (graduate with distinction; dean’s list honoree), Georgetown University, Washington DC (2017)
- Degree in Legal and Social Sciences (cum laude), Universidad Francisco Marroquín, Guatemala (2016)
Lawyer Rankings
Guatemala > Tax
(Rising stars)Consortium Legal is renowned for the depth and breadth of its tax offering, using the firm’s full-service and multi-jurisdictional model to its advantage when advising on a wide range of local and cross-border tax matters. Commended by clients for its ‘knowledge and experience in international taxation‘, the team frequently advises on the tax aspects of foreign investments, including M&A and real estate transactions, and related issues such as customs tax and transfer pricing. The firm also has an enviable reputation in tax litigation, handling both civil and criminal cases before Guatemala’s highest courts. The four-partner team includes Alfredo Rodríguez (who has extensive experience in transactional tax), Olga María Meléndez (a standout in both contentious and non-contentious matters), Mario Estuardo Archila (a high-profile name for tax disputes) and David Erales (who leads the tax litigation practice). Associate Alejandra Fuentes-Pieruccini garners praise for her expertise in cross-border matters.