Ms Olga Meléndez > 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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Ms Olga Meléndez
Work Department
Tax Law
Position
Partner
Career
Olga Maria is a partner at Consortium Legal – Guatemala. With experience in the tax area, among others, in the banking, airlines, mining, telecommunications, food and beverages sectors; she provides advice, defense of the taxpayer, both in the administrative and judicial phases.
She was managing partner of the firm in Guatemala for more than 20 years, during which time she developed in the different areas, organizing the firm in Guatemala as a business organization. During that time she maintained a special bond with the tax area, likewise, she gave classes of Tax Law both at Bachelor and Master levels in different universities of the country and participated in Associations related to the tax issue, being a founding partner of the Guatemalan Institute of Tax Law.
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
Memberships
College of Lawyers and Notaries of Guatemala
Founding member of the Guatemalan Tax Law Institute
Education
- Master in Tax Law (closed pensum cerrado), Universidad de San Carlos de Guatemala, Guatemala, (pensum cerrado, 2003)
- Master’s Degree in Business Administration, Instituto Centroamericano de Administración de Empresas –INCAE-, Guatemala (1992)
- Lawyer and Notary, Universidad Rafael Landivar, Guatemala (1989)
Lawyer Rankings
Guatemala > Tax
(Leading individuals)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.