Arias

The ‘excellent’ tax team at Arias is commended for its ability to take on cross-border mandates, advising global players in the logistics, technology, retail and consumer goods sectors, among others, on complex and often novel tax issues relating to their operations in Guatemala. The team has expertise across the full spectrum of tax advisory work, with strength in transfer pricing, tax planning and structuring, customs issues and compliance, in addition to joining up with experienced litigation partner Mario René Archila to handle disputes. The ’exceptional’ Ximena Tercero leads the practice, bringing 'extensive experience in international taxation', as well as knowledge in customs, international trade and transfer pricing. Senior associate Claudia Vega and associate Andrea Cruz, a specialist in customs law who joined the team in August 2024 from the Superintendence of Tax Administration, are also key contacts.