Ximena Tercero

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Practice Areas

Ximena has been a Partner of Arias Guatemala since January 2016, and has been a member of Arias since 2008. She is in charge of the Tax Department in the Guatemala offices, which includes the practice of customs law, international trade and transfer pricing. She has experience in M&A and financing having advised various business groups.

Practice Areas:

-Taxes and Fiscal Planning

-Mergers and Acquisitions


-Degree in legal and social sciences from Universidad Rafael Landívar de Guatemala.

-Authorized to practice Law and Notary.

-Postgraduate in Commercial Law,Pontificia Universidad Javeriana, Bogotá, Colombia.

-Postgraduate in Corporate and Tax Law, Universidad del Istmo, Guatemala.

-Studies in Administrative Engineering, Universidad Rafael Landivar, Guatemala.

- Ranked in Chambers Latin America and Global

Professional Memberships

-Association of Lawyers and Notaries of Guatemala since 2004.

-International Fiscal Association (IFA) (Member of the BOD of the Guatemalan

Branch since 2017)

-Member of the BOD Guatemalan Institute of Tax Law since 2017

-Member of the BOD of United Way Guatemala since 2018


Ximena supported the pro bono team and has led all the work focusing on helping children. As part of the main activities that demonstrate her passion for service, advices several foundations with projects aiming the benefit of Guatemalan childhood.