– Certified Public Accountant: degree awarded by the Faculty of Economic Sciences. – R.O. University of Uruguay.

– Specialization and postgraduate courses in tax technique, legislation and policy in Argentina, Brazil and the USA.

– Consultant for International Organizations. (OAS-IDB, UNDP, AID, CIAT, IMF projects).

– Advisor to the Tax and Legal Department of PWC PARAGUAY.

-Author of books and technical papers published in national and international journals.

– Member of the Tax Legislation and Technique Department of the Faculty of Economic Sciences of Uruguay until 1986. Professor of postgraduate courses in taxation at the Catholic University of Uruguay, guest lecturer in postgraduate courses at the Universities of: Entre Ríos (Argentina) and Externado (Colombia). DGI of Uruguay oficial until 1986.

Latests Posts

• Individual income tax – PIT – tax on personal income – The error of considering that under the mentioned denomination the tax is always equitable2024-05-08
• The collection of taxes as a single goal. A concept that does not correspond to the Tax Policy2021-03-15
• The Principles of Equity, Contributive Capacity and Equality – Brief Conceptual Synthesis.2017-03-21
• The Treatment of “Small Taxpayers” – Short Synthesis2015-04-29
• Some considerations on the incidence of tax policy in the economic process2015-02-27
• The economic effects of taxes2014-09-23
• Tax incentives, again2014-07-29