Post-graduate degree: 2.001 - 2.002.

Presently undertaking a PhD course in Economic Law at the Universidad Autónoma de Asunción (Asuncion Autonomous University) within an agreement between this and the Pablo de Olavide University, Spain.

Post-graduate degree: 1.995 - 1996.

Graduated from "Centro de Estudios Fiscales" (Center for Tax Studies), accredited by the Ministry of Education and Culture by Resolution Nº 2299/95, as a private institution for the investigation and teaching of Post-graduate Courses in Public Finance and Taxation. Obtained a “Taxation System Specialist” Diploma after presentation of Thesis in June 1997.

University Education:

Graduated from the Juristic and Diplomatic Sciences Faculty of the Universidad Católica "Nuestra Señora de la Asunción (Catholic University of Asuncion), as a Notary Public. Asuncion, Paraguay.        

Graduated from the Juristic and Diplomatic Sciences Faculty of the Universidad Católica "Nuestra Señora de la Asunción (Catholic University of Asuncion), as a Lawyer. Asuncion, Paraguay.

Graduated from María Auxiliadora School. Asunción, Paraguay.

Graduated from María Auxiliadora School. Asunción, Paraguay.

Special Awards:

Special award as Outstanding Notary Student granted by the Juristic and Diplomatic Sciences Faculty of the Universidad Católica "Nuestra Señora de la Asunción (Catholic University of Asuncion), for obtaining a Grade-Point Average of 4.69. Second Best Graduate. Year 1986.

Special award as Outstanding Law Student granted by the Juristic and Diplomatic Sciences Faculty of the Universidad Católica "Nuestra Señora de la Asunción (Catholic University of Asuncion), for obtaining a Grade-Point Average of 4.57. Year 1988.

WORK EXPERIENCE

Officer at the Judiciary Power, Capital Jurisdiction. General Office of the Public Registry.

Ex-Member of the PERONI, SOSA, TELLECHEA, BURT & NARVAJA Law Firm.

Lecturer on tax related subjects such as:

           Taxation Regulation.

           Taxation and Commercial Law.

           Introduction to Law and Substantive Tax Law

           Company Law and Taxation

           Fiscal Exemptions

Courses given at several educational centres, such as:

Universidad Autónoma de Asunción (Asuncion Autonomous University), Economic and Enterprising Sciences Faculty.

Universidad  Americana (American University), Asuncion and Itapua city branches.

Universidad Católica Nuestra Señora de la Asunción  (Catholic University of Asuncion), Post-Graduate Office.

Universidad Católica Nuestra Señora de la Asunción (Catholic University of Asuncion), Itapua city branch. Economic Sciences Faculty.

Universidad del Cono Sur de las Américas (Americas Southern Cone University).

Instituto de Administración Bancaria –INABANK- (Banking Administration Institute).

Participation in talks as a lecturer at the Centro de Estudios Fiscales (Center for Tax Studies) and other institutions.

Mainly devoted to specialization in the Tax, Administrative and Municipal Law areas by participating in several seminars and courses as well as by private training through the study of legal provisions relevant to the subject.

Working on International and National Commercial Law affairs, Tax and Company Law. Liasing with judicial affairs, especially in the Civil and Commercial areas. Advisor on Taxation Laws, Investment Projects and Contract Writing.

The following are some of her works developed in the related areas:

Presentation of a Project for Tax Reform at the request of the Legislative Power. Year 2001.

External Advisor to the Sub–Secretaría de Estado de Tributación (State Taxation Under- Secretaryship). Year 2001.

Advisor to the Cámara Paraguaya de Cereales y Oleaginosas -CAPECO (Cereals and Oil Products Paraguayan Chamber) and to associations related to farming production, regarding Tax Reform. Years 2001 and 2002.

Presentation of a Project for Tax Reform at the request of the Executive Power. Year 2000.

Elaboration of the Maquila Law Regulation. Year 2000.

External Advisor on Taxation to the Municipality  of Asunción, years 1994, 1995, and 1996.

Participation in the elaboration and negotiation with the Board of the Municipal Taxes General Ordinance of the Municipality of Asunción. Years 1994, 1995, 1996, and 1998.

Tax Advice to national and multinational companies.

Representation of taxpayers in handling indictments and dispute/administrative law suits.

Advisor to the Technical Office of the Ministry of Industry and Commerce, in the area of  controversy resolution. Project PAR 023.

Participation in the FTAA Controversy Resolution Group as Head of the Paraguayan Delegation.

Training in the area of Conflict Management and Multilateral and Regional Mechanisms for Controversy Resolution.

External Advisor to the Ministry of Industry and Commerce in the area of Investments.

Representation of the Ministry of Industry and Commerce during the negotiations of the MERCOSUR (Southern Common Market) Investment Group. Years 1.991 - 1992.

Ad-hoc Collaborator to the Ministry of Industry and Commerce for legal issues, such as analysis of draft laws, documents, and others.

Advisor for a wide range of commercial issues, including the formation of limited companies and any other kind of commercial societies.

Advisor for the elaboration, negotiation and formalization of commercial contracts, nationally and internationally.

Representation of several foreign clients for the opening of their business in Paraguay, such as branches, subsidiaries, franchises, and joint ventures.

Advisor for Tender processes.

Collaborator of Pro-Paraguay as a lecturer on the legal environment for investment in Paraguay. Elaboration of documents and specific works.

Registered as a Licensed Project Designer at the Ministry of Industry and Commerce since  1989 for the presentation of Investment Projects, in order to obtain the benefits granted by current Law Nº 60/90.

Advisor to companies and people interested in settling in Paraguay and developing joint projects with local firms.

Presentation of several investment projects in important areas such as industrial and agricultural processes; and provision of earth, water, and air transportation services. 

1) Law Nº 125/91. New Tax Regime with Comments and Concordance. Income Tax, Value Added Tax. Volume I, August 1993.

Law Nº 125/91. New Tax Regime, Decrees and Resolutions with Comments and Concordance.

Volume I.  Income Tax on Commerce, Industry or Service Activities. Income Tax on Activities. Sole Tax.

 Volume II. Capital Tax. Consumption Tax. Other Taxes. Year 1998.

2)  Tax Juristic Database on Internet. www/ruoti.com.py.

3)  Tax Juristic Database on CD. Years 2000, 2001, and 2002 Version.

4)  Tax Law Issues. Volume I. Fiscal exemptions in Paraguay. Interpretation of Juristic Norms. Year 2000.

5)  Maquila Regime. An Alternative for the Local and Foreign Enterprise. Year 2000.

6)  Tax Law Issues. Volume II. Rights and Obligations of the Taxpayer in the Tax Control Processes. Year 2002.     

Member of the Asociación Paraguaya de Estudios Administrativos y Fiscales (Paraguayan Association for Administrative and Fiscal Studies).

Member of the International Fiscal Association.

Member of Lex Mundi.

Member of the Club de Abogados (Lawyers’ Club).

Member of  CEPPRO (Paraguayan Center for the Promotion of Economic Freedom and Social Justice).          

Member of the Cámara de Comercio Paraguayo Americana (Paraguayan-American Chamber of Commerce).