Multinationals regularly seek out Ferrere‘s dedicated tax department for advice on sophisticated tax structures and representation in sensitive tax litigation. The team has a proven success rate before the Administrative Claims Court and the Supreme Court of Justice, obtaining rulings for clients against the Tax Administration. Working in tandem with the firm’s corporate and banking teams, and its offices across Latin America, the group is active in M&A and finance transactions, often on a cross-border basis. The energy and natural resources sectors are particular areas of expertise, and the team handles the tax aspects of wind farms, oil and gas exploration and forestry projects. Practice head Gianni Gutiérrez is an expert in transfer pricing cases and tax optimisation for significant investment projects, as well as successfully defending clients in disputes initiated by the tax authority. As head of the firm’s private client team, Isabel Laventure is well placed to advise on personal wealth planning. María Laura Caffera, senior associate, leads the team’s customs practice, bringing expertise in foreign trade taxation to the team. Also at the senior associate level, Antonella Caraballo is active in both tax and customs matters for national and international clients.

With expert knowledge of local regimes, offshore regulation and free trade zones, Guyer & Regules is a go-to firm for tax planning. Providing tax advice in corporate and business matters, the team is active in M&A and restructurings, including spin-offs, liquidations and asset transfers. The team excels in interactions with the tax authorities, representing clients in administrative and judicial disputes and advising on inquiries before the authorities. It counts both onshore and offshore companies among its clients, for which it provides a comprehensive compliance service. Transfer pricing is another prolific area for the department, and it handles customs valuation and related tax controversies. Juan Manuel Albacete leads the team, and his broad tax practice encompasses tax planning and tax restructuring. He is regularly called upon by corporate clients, financial institutions and the Uruguayan government for advice on tax matters, as well as counting a number of clients from the oil and gas sector among his roster. At the senior associate level, Marcelo Marchetti focuses his tax practice on corporate taxation, advising on the tax elements of M&A. Gastón Lapaz specialises in tax disputes, representing clients in both judicial and administrative tax litigation.

As well as advising multinationals and local businesses, Bergstein Abogados also provides tax advice to individuals and regularly handles wealth management matters. The practice is well placed to advise clients on their interactions with, and defend them before, the tax office; it is regularly sought out by clients for representation in tax litigation. The team has strength in corporate taxation and in-depth knowledge of the tax and transfer pricing implications of restructurings, the establishment of new entities and the expansion of operations. The tax treatment of e-commerce and internet platforms are other specialist areas of expertise, and the team counts technology companies among its clients. Domingo Pereira leads the team, advising an extensive roster of national and international companies on tax planning, wealth management and interactions with the tax office. He also has a wealth of experience representing clients before the Supreme Court of Justice and the High Administrative Court. Jonás Bergstein advises companies on international tax planning, with a background in project finance and M&A. Senior associate Guzmán Ramírez has a proven track record in tax litigation, having participated in high-profile cases.

The financial sector is a key focal point for Brum Costa Abogados, and the tax team counts stockholders, financial advisers and the Montevideo Stock Exchange among its clients. Other prolific areas for the practice include the software and free zone sectors. The team’s strength in tax compliance sees it advise on changes to income tax and beneficial ownership regulations. It also has a successful tax litigation practice, with experience before the Administrative Contentious Court and the Supreme Court. Practice head Leonardo Costa has in-depth expertise in national and international tax regulations, regularly advising public bodies on the drafting of laws and advising on inspections by the tax administration. Associate Florencia Capelli is a name to note, bringing knowledge of free zones taxation to the team.

Deloitte S.C. has a balanced contentious and non-contentious tax practice, advising clients on a day-to-day basis, as well as providing representation in tax controversies. The team provides assessments of clients' tax situations and advises on tax business restructuring. It is well positioned to perform tax audits, with an established tax compliance practice. Juan Bonet heads the practice, with a strong background in international taxation and expertise spanning a range of industries, from finance and consumer goods to the energy, aeronautical and automotive sectors. Senior associate Guillermo Lorbeer offers a tax perspective on M&A, advising on both the buy and sell side of transactions.

Working in tandem with its global network of offices, Dentons Jiménez de Aréchaga‘s tax team advises an impressive roster of multinational companies, as well as both new and established companies in Uruguay. The practice specialises in business structuring and tax planning, particularly for clients looking to expand into Uruguay. It also advises on the tax aspects of reorganisations, restructurings and M&A, and the technology sector has also been an increasing area of focus for the team. Julio López heads the team and leads on all tax matters. Senior associate Martin Montoro is a key member of the group, focusing his practice on corporate tax matters and the tax aspects of investments. He also brings international experience to the team, handling foreign trade matters and taxation of international investments and projects.

Hughes & Hughes‘ tax team has a strong background in advising companies on the establishment and expansion of operations in Uruguay. It advises on corporate and tax structures for infrastructure projects, investments and commercial, industrial and services activities in the country. Tax audits and tax litigation are other prolific areas for the team, which also advises on the application of double tax treaties. Alejandro Horjales is head of the tax, outsourcing and transfer pricing team, supported by Haroldo Espalter, who advises international clients on foreign investment and the development of operations in Uruguay. Associate and certified public account Miguel Rocca co-leads the tax team, specialising in tax planning on behalf of both national and international clients. Magela Ramon, associate, brings public sector experience at the National Tax Office to the team and advises on foreign trade.

Bragard Abogados provides day-to-day tax advice to clients across a range of industries, including the technology, media and energy sectors. The team also participates in tax due diligence processes, as well as advising clients on fiscal strategy. Jean Jacques Bragard heads the team, alongside Agustina Bomio, who strengthens the practice’s global capabilities, bringing in-depth expertise in international tax. Cynthia Carballo is also an active member of the team.

Since its foundation in April 2023, Hessdörfer Tax & Corporate has been advising a growing list of local and international clients on tax matters. The specialised boutique also provides local advice on tax matters to mid-size firms. Founding partner Andrés Hessdörfer has a wealth of expertise in tax regulations, business structuring and tax planning, as well as experience in tax disputes at the administrative and jurisdictional levels.