Federico Berro Mezzera

Federico Berro Mezzera

Of Counsel

Professor Federico Berro Mezzera, Esq., specliazes in domestic and international Tax Law. He providess advice to domestic companies and to the branches and affiliates of many international companies in a wide range of industries on the whole process from the incorporation of an estabilishment, the development of the company’s individual business activities, and transactions involving complex legal taxation issues or the search for a higher effectiveness of tax-related solutions.

Mr. Berro Mezzera’s experience includes advice to individuals in wealth structuring and planning, and in their relationships with domestic tax authorities (the General Revenue Service, the Social Administration, private retirement funds, and provicional governments).

His specialization field includes representing clients in litigation against the competent tax authorities at the local or national levels, including advice to, and the defense of, companies and individuals covered by international treaties on investment, free trade, avoidance of double taxation, and exchange of tax-related information.

With no detriment to his reputable professional experience, Mr. Berro is also a Professor of Tax Law at the Catholic University of Uruguay (UCUDAL), and he also teaches graduate courses at UCUDAL’s premises at both Montevideo and Punta del Este.

He is also the author of many scholar papers on his specialization field. He has offered several courses in his fields of expertise to the employees and officers of public and private organizations, among which it is worth mentioning courses and seminars on tax violations and penalties, the Social Security Act, securitization in Uruguay, and the liability of the directors and managers of a Uruguayan corporation.

Illustrative Experience

Management Board of the Uruguayan Education System (CODICEN): Survey-audit of the teaching, technical, administrative, and service employees of the elementary education system within the scope of the Project for the Improvement of Public Education Quality.

Uruguayan Federation of Saving and Loans Cooperatives (FUCAC): Consultancy on the regulations governing coperative’s transactions.

National Focal Point of Collective Medical Care Institutions: A study to define the financial and
economic impact of the approval of the social security reform.

Ericsson Urugua y S.A.: Review ot the labor-related status of the company.

Honorary Managing Committee of the National Resourcees Fund: External audit of Technical and administrative procedures.

Planning and Budget Directorate (OPP) / Executive Board for the Reform of the Public Sector: Design of an external oversight system to objectively manage the working conditions of civil servants in the central governement.

Practice / Sectors:

National and international Tax Law
Custom Law and tax-free zones
Taxation audits
Tax-related litigation with tax authorities and the Court for Administrative Affairs Commercial Law:
Incorporation, M&A, business contracts in general.
Banking Law and the securities market.

Education

Professor of Taxation IV and Tax Law II, UCUDAL’s School of Business Sciences, since 2001.

Professor of graduate specialized courses on taxation, UCUDAL’s School of Business Sciences, since 2005.

Doctor of Law and Social Sciences, School of Law, University of the Republic of Uruguay (UDELAR) 1991.

Memberships: Association of Uruguayan Lawyers; Uruguayan Institute of Tax Law.

Languages: Spanish, English.

fberro@berromezzera.com.uy

tax@estudiomezzera.com.uy