FEDERICO MARTÍNEZ

Senior Associate
federicomartinez@mersanlaw.com
Biography

Attorney specializing in tax law and administrative law, competition law, and the resolution of administrative and tax disputes. His practice focuses on comprehensive tax advisory services, the analysis of complex tax structures, and the resolution of tax disputes and regulatory compliance matters.

He holds a law degree from the National University of Asunción and is currently pursuing a degree in accounting at the American University (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, alongside 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
  • Law Degree, 2018. Faculty of Law and Social Sciences, National University of Asunción.
  • Currently pursuing a degree in Accounting Sciences at 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 in the Tax Law Department, Faculty of Legal and Diplomatic Sciences, “Nuestra Señora de la Asunción” Catholic University.
  • 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.