FEDERICO MARTÍNEZ

Senior Associate
federicomartinez@mersanlaw.com
Biography

Attorney specialized in tax law and administrative law, competition law and administrative and tax dispute resolution. His professional practice focuses on comprehensive tax advisory, the analysis of complex tax structures and the resolution of tax controversies and regulatory compliance matters.

He holds a law degree from the Universidad Nacional de Asunción and is currently pursuing a degree in Accounting at Universidad Americana (Paraguay). He also holds a specialization in Transfer Pricing from the Inter-American Center of Tax Administrations (CIAT) and an Advanced Professional Certificate in International Taxation from the International Bureau of Fiscal Documentation (IBFD).

He is a founding member of the Paraguayan chapter of the International Fiscal Association (IFA) and serves on its Board. In 2025, he was elected first co-representative of the Young IFA Network (YIN) for IFA Paraguay together with Tomás Mersán. In this capacity, he actively participates in academic and professional forums related to international taxation and regularly speaks at national and international events.

Practice Areas
  • Tax Law.
  • Administrative Law.
  • Competition Law.
  • Dispute Resolution.
Education
  • Lawyer, 2018. Faculty of Law and Social Sciences, National University of Asunción.
  • Currently pursuing a degree in Accounting Sciences, Universidad Americana.
  • Master’s Candidate in Commercial Law and Tax Advisory, FOTRIEM Faculty.
  • Specialist in Transfer Pricing, 2023. Inter-American Center of Tax Administrations (CIAT).
Languages
Spanish | English
Memberships and Associations
  • International Fiscal Association (IFA).
  • Paraguayan Bar Association (CAP).
Other Academic and Professional Activities
  • Teaching Assistant of the Tax Law Chair, Faculty of Legal and Diplomatic Sciences, Catholic University “Nuestra Señora de la Asunción”.
  • Founding Member of the Paraguayan Chapter of the International Fiscal Association (IFA), 2021.
  • Member of the Board of Directors of the Paraguayan Chapter of the International Fiscal Association (IFA), 2021–2025.
  • First Co-Representative of the Young IFA Network (YIN) of the Paraguayan Chapter of the International Fiscal Association.
  • Speaker at national and international events on international taxation.