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Mario Estuardo Archila

Mario Estuardo Archila

More information
Consortium Legal

Consortium Legal

Guatemala

1

Tax

Consortium Legal maintains a formidable, full-service offering spanning all the key pillars of tax law. The team is frequently called upon to represent clients in audits and administrative and judicial tax proceedings, in addition to advising on the tax structuring of M&A transactions, compliance and international taxation matters. At the head of the team, Alfredo Rodríguez, Olga Meléndez and Mario Estuardo Archila have a wealth of experience across the full spectrum of tax issues, from transfer pricing to direct and indirect tax and administrative disputes, while David Erales is a go-to name for litigation, routinely defending clients in cases before the tax and higher courts. The strong cohort of junior lawyers includes senior associate Alejandra Fuentes-Pieruccini, who comes highly recommended for her specialism in international taxation, and litigation-focused associate Emilio De León.
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Phone
+502 2279 3939
Email
[email protected]
Profile
consortiumlegal.com
Social

Profile

Work Department
Tax Law
Position

Partner

Career

Mario is a partner at Consortium Legal - Guatemala. He has more than 20 years of experience in tax, tax defense, advisory, structuring and consulting in tax, commercial and financial matters in the oil, food, banking, energy, real estate and transportation sectors. He also has experience in franchise law, international private and business law and international trade.

During his career he has been a university professor at public and private universities in the country, as well as author of the tax book "Reflections on the moral and legal limits to taxing us" and "The Eternal Problem: The deductibility of expenses -Practical guide of documentation on deductible expenses in the Income Tax, Decree 10-2012 of the Congress of the Republic".

He currently serves as Vice President of the Guatemalan Institute of Tax Law; and is a member of the International Fiscal Association - Guatemala chapter, and the Guatemalan Tax Association.

Languages

Spanish

English

German

Basic Dutch

Memberships
Vice President of the Guatemalan Institute of Tax Law (2021-2023) Member of the International Fiscal Association Member of Guatemalan Tax Association (ATG)
Education
  • Master in Values Education, Universidad del Istmo de Guatemala, Guatemala (2008)
  • Doctorate in Philosophy of Law and Economic Analysis of Law (closed curriculum), Universidad Francisco Marroquín, Guatemala (2004)
  • Master of Laws in International Business and International Trade Law, Erasmus University Rotterdam, Netherlands (2002)
  • Postgraduate in Tax Law, Universidad de Buenos Aires (UBA), Argentina (2001)
  • Lawyer and Notary (cum laude), Universidad Francisco Marroquín, Guatemala (2000)

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Testimonials

Collated independently by Legal 500 research team.

  • ‘It's a highly specialised practice, and as such, is known to be the most experienced in this field in the market. This makes their advice on recent tax developments in Guatemala very valuable and relevant.’

    ‘The team stand out for their knowledge and experience in the tax area.’

Key clients

  • ​​Royal Export​ ​​Grupo Albay​ ​​Multiperfiles​ ​​Banco de los Trabajadores (Bantrab)​ ​​ Grupo Licorero de Guatemala​ ​​Grupo Entero​ ​​ CMI​ ​​ Banco Industrial​ ​​ Grupo Lattice​ ​​Sopesa​ ​​ Grupo Tecún​ ​​Cofiño Stahl​ ​​ Banco de Antigua​ ​​Tigo​