Alejandra Fuentes‑Pieruccini is a Senior Associate at Consortium Legal – Guatemala, with over 10 years of experience advising clients in the financial, real estate, pharmaceutical, and energy sectors. Specializing in International Tax Law, she has a solid track record in tax litigation at both administrative and judicial levels, as well as in corporate structuring, estate planning, transfer pricing, and the application of international tax treaties. Throughout her career, she has been a speaker at various conferences on compliance, tax transparency, and other international taxation matters.

In academia, she serves as an Assistant Professor of Fiscal Theory and a Full Professor of International Taxation at Universidad Francisco Marroquín, and has also taught in the Master’s in Tax Law program at Universidad Rafael Landívar.

She is a member of the Guatemala Chapter of the International Fiscal Association (IFA) and the Guatemalan Institute of Tax Law (IGDT).

Practice Areas

• International Tax Law
• Administrative and Judicial Tax Defense
• Corporate Organization
• Estate and Succession Planning
• Transfer Pricing
• International Tax Treaties

• Administrative and judicial defense in cases involving adjustments to Income Tax for failure to withhold 5% on distribution and payment of dividends in kind, capitalization of profits, totaling US$80,756,996.97.
• Defense in cases of adjustments to Income Tax for omitted income from dividends on share investments, due to misinterpretation of the Tax Update Law, totaling US$33,938,920.40.
• Defense in cases of denial of VAT credit refund for failure to carry out exports during the claimed period, totaling US$26,408,451.71.

• Master of Laws (LL.M.) in Taxation, specialization in International Tax (graduate with distinction; dean’s list honoree), Georgetown University, Washington DC (2017)
• Degree in Legal and Social Sciences (cum laude), Universidad Francisco Marroquín, Guatemala (2016)

• Member, International Fiscal Association (IFA), Guatemala Young IFA Network (YIN) representative
• Member, Tax Law Guatemalan Institute (IGDT)
• Member, College of Lawyers and Notaries of Guatemala