Ximena Tercero

Ximena has been a Partner of Arias Guatemala since January 2016, and has been a member of the firm since 2008. She is in charge of the Tax Department, which includes customs law, international trade, and transfer prices. She has experience in corporate and commercial law, having advised various business groups regarding their structuring, mergers and acquisitions. She has worked on issues related to intellectual property, trusts and, atypical contracts and has participated in projects related to the electricity sector and information law.

She has worked as an assistant professor at Rafael Landívar University in Guatemala and as a full-time professor at Universidad del Valle de Guatemala and at Universidad del Istmo de Guatemala.

Ximena has been elected as a member of the Board of Directors (Vocal 1) of the Guatemalan Institute of Tax Law, for the period 2017-2019, and is a member of the Board of Directors (Vocal II) of the International Fiscal Association (IFA Guatemala) since its foundation in 2017. She has also represented Guatemala before the Latin American Institute of Tax Law since November 2018 and as such, Vice President of the Organizing Committee of the Latin American Seminars of Tax Law (ILADT) Guatemala 2020.