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.

Education

• Degree in legal and social sciences from Universidad Rafael Landávar de Guatemala. Attorney and Public Notary from Faculty of Law and Social Sciences of Universidad Rafael Landivar, Guatemala. Degree in Commercial Law. Pontificia Universidad Javeriana, Bogotá, Colombia. Degree in Corporate and Tax Law. Universidad del Istmo, Guatemala. Studies in Management Engineering. Universidad Rafael Landivar, Guatemala.

Academic Activities

• She’s part of the Board of Directors of United Way Guatemala. She advises the Ronald Mc Donalds foundation in their projects and activities regarding all their legal matters. She is one of the partners in charge of the ProBono work activities in Arias Guatemala. Actively participates in the Guatemala ProBono Foundation.

Memberships

• Association of Lawyers and Notaries of Guatemala since 2004. He served as a member of the Board of Directors (Vocal 1) of the Guatemalan Institute of Tax Law, for the periods 2017-2019 and 2019-2021. He served as a member of the Board of Directors (Vocal II) of the International Taxation Association (IFA Guatemala) from its foundation in 2017 to January 2020. Member of the Board of Directors of United Way Guatemala since January 2018 He was the representative for Guatemala before the Latin American Institute of Tax Law from November 2018 to January 2021. International Bar Association (IBA)

Awards and Recognitions

• Listed in Band 3 by Chambers Latin America for her tax practice. Part of the team awarded as Tax Firm of the Year in Central America by International Tax Review. Ranked as Next Generation Partner by The Legal 500. Listed as Highly regarded lawyer in the General corporate tax practice area by ITR in 2022.