GUILLERMO O. TEIJEIRO

PERSONAL

Born in Argentina, on July 2, 1954

Son of Manuel Orlando Teijeiro and Lucía A. Seró Mantero

Married, six children

Business address:Teijeiro y Ballone, AbogadosCarlos Pellegrini 1163, piso 11(C1009ABW) Buenos AiresTeléfono: 5199-6525Fax: 5199-6522E-mail: guillermo.teijeiro@te-ba.com

DEGREES

J.DSchool of Legal and Social Sciences, National University of La Plata, (UNLP) 1977

LL.B.School of Legal and Social Sciences, UNLP, 1978

LL.M.School of Law, Harvard University (Cambridge, Massachusetts, USA), 1984

ACADEMIC CAREER

1. Non-graduate member, Instituto de Derecho Comercial [Business Law Institute], School of Legal and Social Sciences, UNLP (1977-78)

2. Teaching Assistant, Finanzas Públicas y Derecho Tributario [Public Finance and Tax Law], School of Law, University of Buenos Aires (UBA), 1982-1983

3. Invited Panelist, Arthur Andersen & Co., Management Development Center, 1982

4. Guest Lecturer in Tax Law, School of Law, Universidad Católica Argentina --UCA-- (Argentine Catholic University), 1985

5. Assistant Professor of Tax Law, School, U.C.A., 1986-1988

6. Visiting Scholar, School of Law, Harvard University (HLS), 1988

7. Associate Professor of Tax Law, School of Law, U.C.A., 1989-1993

8. Associate Professor, Federal Tax Procedure, Master in Taxation, School of Economic Sciences, UBA, 1989-1993

9. Professor of Tax Law Applied to Banking Activities, Post-graduate Degree, School in Banking Activities, School of Economic Sciences U.N.L.P./Siena University, 1989-1995

10. Professor of Tax Law, Master Program in Corporate Law, Universidad Austral, 1991-1993

11. Professor of Tax Law, Post-graduate Program in Legal Aspects of Capital Markets, School of Law, UBA, 1992

12. Professor of Tax Law, Master Program in Administrative Law, Universidad Austral, 1993

13. Professor of Tax Law, Post-graduate Courses at the Escuela de Abogacía de Buenos Aires, FORES, 1993

14. Professor of Business and Tax Law, Master Program in Banking Management, Universidad Centro de Estudios Macroeconómicos de la Argentina [Center for Macroeconomic Studies University of Argentina --UCEMA--], 1995-1998

15. Professor of Taxation in Post-graduate Courses in Taxation, UCA, 2000-2003

16. Professor of Tax Law, Post-graduate Specialization Course in Taxation, Universidad Austral, 2000

17. Professor of Corporate Taxation II, Master Program in Law and Economics, Universidad Torcuato Di Tella (UTDT), 2003-2007

18. Professor of Corporate Taxation, Master Program in Business Transactions, School of Law, UCA, 2006-2010

19. Tax Law Professor, Curso Intensivo de Derecho Tributario Internacional, CIDTI, Austral University, 2005--

20. Professor of the postgraduate program “Current Issues in Tax Law”, School of Law, UBA (University of Buenos Aires), July 2008

21. Director of the Graduate Research Program on Corporate Income Tax, Master in Taxation, Universidad Austral (2008-2010)

22. Professor of International Tax Law, Master Program in Taxation, UCA, 2004--

23. Member of the Dissertation Committee, Master in Tax Law; UCA, Universidad Austral and UTDT, 2012, 2013, 2014, 2015, 2016

24. Member of the Academic Committee, UTDT, Master in Tax Law, 2013--

25. Director of the Graduate Research Program on Corporate Income Tax, Master in Taxation, Universidad Austral (2015--)

PUBLICATIONS

A. In Spanish and Portuguese languages

Tax articles

1. La Amortización de Envases de Bebidas frente a la ley del Impuesto a las Ganancias, in Impuestos, XXXVII:1159 (1979)

2. El Beneficio Promocional del Diferimiento y el IVA correspondiente a Responsables no Inscriptos, in Impuestos, XL-A:637 (1982)

3. Tratamiento Impositivo del Contrato de Leasing Financiero, in Impuestos, XLI-A: 367 (1983). Reprinted in Impuestos. Doctrinas Fundamentales 1942-2002, La Ley, Buenos Aires, 2002

4. El Mercado de Capitales y las Obligaciones Negociables ante la Tributación: Una Síntesis, Derecho Tributario, III: 561

5. El Principio de Legalidad, la Seguridad Jurídica y el Ejercicio de la Función Judicial en Materia Tributaria, Revista Jurídica La Ley, 1994

6. Régimen Tributario y Competitividad Empresaria: Pasado, Presente y Futuro de una Conflictiva Relación, Journal of the City of Buenos Aires Bar Association, December 2005

7. Abuso o Uso Impropio de Tratados de Doble Imposición, Revista Derecho Fiscal –RDF- Lexis Nexis, November-December 2007

8. La terminación Unilateral de los Convenios Internacionales de Doble Imposición: Cuestiones Jurídicas bajo el Derecho Internacional Convencional y el Ordenamiento

Constitucional Argentino, RDF Abeledo Perrot, November-December, 2008

9. El Pronunciamiento de la Corte Suprema de Justicia de la Nación Argentina en el Fallo Candy S.A.”, (co-author), Diritto e Practica Tributaria Internazionale, #3, 2009, 1677

10. Ficções Jurídicas e Tributaçao (with Marco Vinha Catao), O Estado de Sao Paulo, abril 2, 2012

11. Ficciones Jurídicas y Jurisdicción Tributaria Internacional, Revista de Tributación, AAEF, Nro 25, ERREPAR, 2012

12. Tributación Internacional. Escenario 2013: Tópicos Relevantes. Efectos y Perspectivas para América Latina, Revista Tributaria das Americas – RTA, vol. 6, May 2013

13. Una necesaria aclaración sobre Vale y una reciente decisión del Supremo Tribunal Federal de Brasil, abogados.com.ar, May 9, 2013

14. VI Latin American Congress IFA Bolivia 2014, General Report, Subject 1; Intangibles, May 2014, in Memory VI, Latin American Congress IFA, Santa Cruz de la Sierra, 2014, p. 9 and ss.

Books

15. El Concepto de Representación o Establecimiento Permanente en el Derecho Comercial y Tributario, in Estudios en Homenaje a Fernando Legón, Depalma, 1998

16. Protección Efectiva de los Derechos del Contribuyente: Los Límites del Accionar de la Administración Fiscal en el Marco Constitucional y Legal, in Protección Constitucional de los Contribuyentes (Director: Rubén O. Asorey), Marcial Pons/EDUCA, Madrid, 2000

17. Estudios sobre la Aplicación Espacial de la Ley Tributaria. La Jurisdicción Tributaria en el Contexto Internacional y las Potestades tributarias en el Orden Provincial y Municipal, Editorial La Ley, Buenos Aires 2002

18. Tratado de Tributación, Director Horacio A. García Belsunce, Tomo I, Derecho Tributario, Vol. 1, Capítulo VIII, Aplicación de las Normas Tributarias en el Espacio, Editorial Astrea, 2003

19. Interpretación Económica de las Normas Tributarias, Coordinador José O. Casás, Las Normas Anti-elusión en el Derecho Tributario Argentino: Su Aplicación y Alcances en el Contexto Internacional, Editorial Abaco de Rodolfo Depalma, 2004

20. Asorey R.O. and García F., Tratado de Derecho Tributario Internacional, La Ley, 2013;

Part I, El Derecho Internacional Tributario, La Aplicación de las Normas Tributarias en el Espacio. Conflictos Normativos. Resolución.

21. Direito Tributario Internacional, Teoria e Practica, Demes Brito e Marcos Caseiro ed., Fundamentos da Jurisdição Tributária Internacional – Dos Conceitos Tradicionais às Contemporâneas Tendências Thompson Reuter, San Pablo, 2014

22. Ángel Schindel ed., Tratado sobre Legislación Usual Comparada, Derecho Tributario, Tomo II, Chapter XXXIII, Normas de Transparencia Fiscal Internacional, Thomson Reuters-La Ley, June 2015

23. El Proyecto BEPS: Origen, gestación, estado actual e impacto en los ordenamientos tributarios de América Latina, Memories of the Second International Tax Law Congress ICDT-University of Amsterdam, Bogotá, 2015

B. In English

Tax articles

1. Act Increases Tax Liability for Foreign Dealings, Legal Times, Washington D.C., U.S.A., September 10, 1984 (co-authored with H. David Rosenbloom)

2. Act Clarifies the Status of Foreign Transactions, Legal Times, Washington D.C., U.S.A., September 17, 1984 (co-authored with H. David Rosenbloom)

3. Argentina: How Foreign Corporations Should Invest to Minimize their Income Tax Liability, Tax Planning International, Washington D.C., U.S.A.

First part: No. 11, Vol. 12, November, 1985

Second part: No. 12, Vol. 12, December, 1985

Third and fourth parts: No. 2, Vol. 13, February, 1986

4. Tax Aspects of the Argentine Debt/Equity Conversion Plan, Tax Planning International, Washington D.C., U.S.A.; No. 1, vol. 15, January, 1988

5. Highlights of the 1989-90 Argentine Tax Reform, Tax Notes International, Vol. 2, No. 7, July, 1990

6. Recent Changes in Federal Taxation (The Digest, Argentina), Tax Notes International, Vol. 3, No. 1, January, 1991

7. Argentina: Proposed Tax Reform, Tax Notes International, August, 1991

8. Leasing Transactions: New Legal and Tax Framework in Argentina, Tax Planning International, vol. 25, No. 5, May, 1998

9. The Argentine Tax Treaty Network: A Safe Harbor for Foreign Taxpayers, Tax Notes International, vol. 18, No. 3, January 18, 1999

10. Argentine Income Tax Reform, Tax Planning International, Vol. 26, No. 3 (March, 1999)

11. Argentina Considers Narrowing Tax Exemption for Interest Income, Tax Notes International, vol. 20, No. 22, May 29, 2000

12. Argentina Considers Lower Business and Investment Taxes, Tax Notes International, November 20, 2000

13. New Argentina Income Tax Regulations (co-author), Practical Latin American Tax Strategies, Vol. 3, No. 11, November, 2000

14. New Argentine Tax Rules on Leasing (co-author), Tax Planning International, February, 2001, vol. 28, No. 2

15. Argentina Removes Capital Gains Tax Exemption for Some Foreign Entities (co-author), Tax Notes International, May, 2001

16. Officials Clarify Withholding Tax Rules (co-author), Tax Notes International, November, 2001

17. Argentina to Levy Annual Assets Tax on Foreign Companies With Argentine Subsidiaries (co-author), Worldwide Tax Daily, May 20, 2002

18. Taxing Phantom Income: The Argentine Tax Authority Says No to Inflation Adjustments (co-author), Practical Latin American Tax Strategies, vol. 6, No. 2, 2003

19. Argentine Anti-Avoidance Rules: Application under Domestic and International Conventional Law, 32 Tax Notes International 67, 2003

20. How Argentina Deals with Tax Avoidance (co-author), International Tax Review, June, 2005

21. The Argentine Supreme Court Decision in re Candy S.A., (co-author), Practical Latin American Tax Strategies, Law & Business Review, June 2009

22. Argentine Tax Audits and Tax Assessments: A Summary of Applicable Rules and Principles, Global Tax Audit Forum (online), 2010

23. The Hermitage Case: More Questions than Answers, (co-author), Practical Latin American Tax Strategies (vol. 13, Nro. 9, pág. 1, 2010)

24. Magnifying the Fine Point in Toepfer, Tax Dispute Week, International Tax Review, December 2010

25. Recent Use (or Abuse?) of General Anti-Avoidance Rules in Argentina to Combat outbound Investment Schemes, Practical Latin American Tax Strategies (vol. 14, Nro. 7, p. 1, August 4, 2011)

26. Precedent set on Statutory Mergers and Demergers (Frigorífico Paladini),

27. ITR Premium (on-line), “New Argentina-Spain DTT”, April 16, 2013

28. International Tax Review, June issue 2013, Here to Stay Exploring the Intricacies of the Replacement Argentina-Spain Tax Treaty

29. International Tax Review, March 2014, Editorial Comments on M&A Transactions, The Americas, Matthew Gilleard (ed), featuring comments from G. Teijeiro

30. International Tax Review, US political rhetoric continues as latest inversion deal creates third largest global fast food business; Matthew Gilleard interviewed G. Teijeiro

31. International Tax Review, TP Week, Argentina suspends P&G operations over allegations of tax fraud, Sophie Harding interviewed G. Teijeiro

32. International Law Office (ILO), Global Business Publishing Ltd., on-line publication, co-author, periodical contributions on International Taxation:

New Double Tax Treaty Signed between Argentina and Spain (5/10/13);

Does a mandatory capital reduction breach continuity of interest requirements? (3/19/13);

Finding a year-end balance: open treaty issues remain unsolved (1/10/13);

Treaties: bad times or just times of change? (09/10/12);

Most favoured nation? Tax court rules on application of ALADI treaty (03/09/12);

Time to Export: Changes for Software Companies under New Tax Regime (11/11/11);

Royalties Agreements and Registration with INPI: has everything been said? (02/08/11);

Tax implications of tainted financing transactions: the worst-case scenario (27/05/11);

Is a safe harbor unsafe? (11/02/11);

Investing in Argentina: essential tips (22/10/10);

Memorandum 64/2009: what comes next? (16/07/10);

Information exchange agreements: a new battle against international tax avoidance? (19/03/10);

Is the equalization tax a tax on shareholders? (08/01/10);

Characterization of online reservation services as “technical assistance” (18/12/09);

Inflation adjustments: are they now allowed? (25/09/09);

Recent developments in corporate restructuring (03/07/09);

Rules on tax amnesty, unregistered employment and undeclared assets announced (27/03/09);

Participation loans and beneficial ownership (19/12/08);

Double taxation treaty with Austria terminated (12/09/08);

Recent developments in source income allocation and transfer pricing (27/06/08);

Tax incentives for investments in capital assets and infrastructure works (28/03/08);

Argentina-France double tax treaty protocol amended (21/12/07);

Argentina source income: recent holdings (21/09/07);

Tax court finally gets it right for online reservation services (13/07/07);

Do recent changes make it easier to obtain treaty benefits? (13/04/07);

Protocol amends double taxation treaty with Switzerland (19/01/07);

No VAT on the interest component of VAT-exempt transactions (22/09/06);

Unexpected ramifications of the equalization tax (09/06/06);

Overview (March 2006);

Recent tax developments (02/12/05);

Public offering regulation addresses tax contingency (19/11/04);

Supreme Court halts unlimited stamp duty (25/06/04);

Authorities toughen rules for token foreign companies (19/12/03);

Capital gains tax exemptions clarified (12/12/03); Income tax law amended (05/12/03); Overview (September 2003)

33. Acting ahead of final OECD recommendations could put BEPS project in jeopardy, TP Week, International Tax Review, February 24, 2015, topical piece by Sophie Harding with comments by Guillermo O. Teijeiro

34. International Tax Review, March, 2015, Editorial article on Global M&A developments by Matthew Gilleard, with comments on the LATAM markets by Guillermo O. Teijeiro

35. International Tax Review, May 2015, Tax Planners' task tougher than ever, by Matthew Gilleard featuring comments by Guillermo O. Teijeiro

36. Kluwer International Tax Blog, regular monthly contributions, Kluwer on-line, 2015-16 on

The OECD-G20 BEPS Project and the Challenges ahead, March, 2015

BEPS Action 3: Public Discussion Draft on Strengthening CFC Rules: A Legal Critique to the Possible Implementation of a Full-income CFC System, April, 2015

Interaction between BEPS Plan and LATAM Recent Tax Developments, May 2015

LoB Clauses, PPT Standard, and the Latin American Treaty Network Choices, June, 2015

BEPS’ ancillary matters concerning low income countries: Tax treaties and tax incentives, July, 2015

Tending bridges to tax compliance: Is it Latin America losing momentum? August, 2015

Tax evasion and money laundering: The “Whole of Government” OECD Approach, September, 2015

The BEPS Project Lacks Comprehensive Definition on the Taxation of Digital Economy in Market Jurisdictions, October, 2015

BEPS Project at half way – Entering the implementation stage, November 2015

Tax Risk Management in BEPS Times: A Trap for the Unwary?, January 4, 2016

Argentine treaty network: Will the schoppable treaty soon become an extinct species? February 29, 2016

Detecting clouds before the Post-BEPS storm becomes uncontrolled , March 30, 2016

The Panama Papers Affair and the challenges ahead: AEOI and Beneficial ownership, April 25, 2016

International Taxation and the Moral Debate, May 30, 2016

Latin American Pathway to Tax Compliance – VDP Experiences and the Current Argentine Proposal, June 20, 2016

International Taxation and the Moral Debate: A Propos of the Panama Papers Scandal, August 1, 2016

Once more on a short-of-expectation BEPS outcome and the erratic domestication of a weak guidance: The case of the digital economy, August 29, 2016

37. Opening the Pandora Box in International Tax Field, three-part article, International Tax Planning, Bloomberg BNA, London, April, May and June 2015

38. Voluntary disclosure in LatAm: A win-win game. International Tax Review, November, 2015

39. 2016 Look-Ahead. BEPS Implementation to dominate international tax landscape in 2016, An article by Matthew Gilleard with comments by Guillermo Teijeiro, International Tax Review, December 15, 2015

40. LONG-READ, Latin-America's 2015-2016-tax-treaty-network, ITR, Amelia Schwanke interviewed Guillermo O. Teijeiro and other LatAm tax experts

41. The Tax Transactional Survey 2016, ITR, March 2016, Matthew Gilleard interviewed Guillermo Teijeiro and other tax experts on LatAm developments

42. Chambers Global Practice Guides, Corporate Tax, Chambers & Partners (Slaughter and May, Ed.), 2016

Books

43. A Practical Guide to the Tax Act of 1984, International Trade: Effect of Tax Law on Foreign Transactions (Chapter 10), Law & Business Inc., Washington

44. Guide to Debt Equity Swaps in the 1990's (chapter on Argentina), The Economist, London, 1989; co-authored with Luis E. García

45. Privatization in Latin America (Chapter on Argentina), Latin Finance, Euromoney, March, 1991

46. Tax Consequences of International Acquisitions and Business Combinations, Cahiers de Droit Fiscal international, LXXVII b, 1992

47. “Conflicts in the Attribution of Income to a Person,” Cahiers de Droit Fiscal International, vol. 92b, 2007

48. The International Comparative Legal Guide to Corporate Tax (Argentine Chapter), co-author, Global Legal Group, London, 2005-2006, 2009-2013

49. Compensating Mobile Executives, A cross country report on international salary apportionment arrangements (Argentine chapter), Taxmann Publications Ltd., New Delhi, 2011

Research papers

50. “State Taxation of Interstate Business Activities in the United States: Necessity of Congressional Action", Harvard Law School, April, 1984

51. “An Analysis of Domestic and Foreign Tax Treatment of Innovation and High-Technology Firms (Section II, Tax Documentation)”, December, 1986; research paper submitted to the National Science Foundation, Washington D.C., U.S.A. (co-authored with H. David Rosenbloom)

52. “Tax Aspects of Investments by Non-residents in Real Estate”, May, 1987; National Report of the 23rd Congress of the International Union of Lawyers, Canada (co-authored with Héctor A. Mairal)

53. “Debt to Equity Conversion in Argentina: Regulatory and Tax Aspects”, July, 1988; Report for the 22nd Biennial Conference of the International Bar Association, Buenos Aires

54. Collaborated in the fourth edition of “Business Operations in Argentina” (author: Dr. Adolfo Atchabahian), Tax Management Inc., Washington D.C., 1988

55. Electronic Commerce and International Taxation (IFA Research Project); co-author of Argentine IFA Brach Comments, April, 1998

56. Protección Efectiva de los Derechos del Contribuyente: Los Límites del Accionar de la Administración Fiscal en el Marco Constitucional y Legal, prepared for the Post-

graduate Seminar “Capacitación en la Estrategia de Asesoramiento y Defensa de los Contribuyentes frente al Accionar de las Administraciones Fiscales”, UCA, November, 1998.

57. Argentine Tax Treaty Network: An overview of its Impact on Treaty-partner Business Taxpayers Doing Business with or in Argentina, prepared for “Argentina´s New Tax Environment,” seminar organized by Insight Co., New York, November, 1998

58. General Anti-Avoidance Rules in International Taxation, background paper, prepared for Seminar ‘E’, Sydney Congress, International Fiscal Association (2003)

59. Las Normas Anti-elusión en el Derecho Tributario Argentino: Su Aplicación y Alcances en el Contexto Internacional, paper prepared for the 3rd National Tax Law Workshop, Universidad Austral (2003)

60. Incentivos, Tratados e Inversión: la Perspectiva de los Estados Importadores de Capital Background paper prepared for the III International Tax Congress and I Encounter IFA, Bolivia, UPSA, 2011 (academia.edu, 2014)

61. El Contexto BEPS y Algunas Cuestiones de Actualidad para América Latina (de tratados, incentivos fiscales, y regímenes de regularización tributaria), paper prepared to be published in Revista IPDT (Instituto Peruano de Derecho tributario)

LECTURES

1. Efectos de las Pérdidas Societarias, Consideraciones Impositivas, Arthur Andersen, Management Development Center, April 21, 1982

2. La enseñanza del Derecho Tributario a través del Método del Caso, Asociación Argentina de Estudios Fiscales, October 6, 1987

3. El Empresario frente a la Emergencia Económica, Swiss-Argentine Chamber of Commerce, September 26, 1989

4. La Ley Penal Tributaria, Swiss-Argentine Chamber of Commerce and Instituto de Altos Estudios Empresariales --IAE--, June, 1990

5. Aspectos Impositivos de las Inversiones Extranjeras, UCA, September 1991

6. La Ley de Obligaciones Negociables: Un Debate acerca de su Reglamentación (aspectos impositivos), Escuela de Abogacía de Buenos Aires, FORES, September, 1991

7. Aspectos Impositivos del Comercio Exterior, City of Buenos Aires Bar Association, November 4, 6 and 11, 1991

8. Tax Law Seminar, Temas Actuales de Derecho Tributario Internacional - Futuro Desarrollo en el Derecho Argentino, Universidad Austral, June 7, 1993

9. Ley 24.441 de Financiamiento de la Vivienda: Leasing Financiero, Banking Lawyers Committee, May, 1995

10. Aspectos Impositivos del Fideicomiso y el Leasing, Instituto de Estudios Judiciales, Suprema Corte de la provincia de Buenos Aires, September 5, 1995

11. Seminario sobre fusiones y adquisiciones, Universidad Austral, September, 1997, Director and Rapporteur

12. Leasing: Tratamiento Impositivo de la Operatoria, Seminar on Leasing in Argentina, Institute for International Research, August 27-29, 1996 and December 3-5, 1996

13. Aspectos Impositivos de las Fusiones y Adquisiciones, Mergers & Acquisitions Seminar, Institute for International Research, May 5 and 6, 1998

14. Fiscalidad de los Establecimientos Permanentes en la Argentina, Post-graduate Training in International Business Consulting, U.C.A., May 26 and 28, 1998

15. Protección Efectiva de los Derechos del Contribuyente: Los Límites del Accionar de la Administración Fiscal en el Marco Constitucional y Legal, Post-graduate Program in Tax Law, UCA., November 9, 1998

16. Argentine Tax Treaty Network: An Overview of its Impact on Treaty-partner Business Taxpayers Doing Business with or in Argentina, Seminar “Argentina’s New Tax Environment,” Insight Information Co., New York, December 10-11, 1998

17. Aspectos impositivos de las UTE’s, ACE’s y consorcios en general, Seminar on UTEs and ACEs, Institute for International Research, April 21-22, 1999

18. Leasing y Fideicomiso. Securitización de Activos, Post-graduate course in Tax Law, UCA., June 22, 1999

19. Tratamiento Fiscal del Endeudamiento Empresario. Obligaciones Negociables, Post-graduate Program in Tax Law, UCA, August 9, 1999

20. Gravabilidad de la Ganancia Empresaria. Conformación del concepto de Establecimiento Permanente y sus Derivaciones Prácticas, Special Tax Law Program, School of Law, Universidad Austral, September 10, 1999

21. Aspectos Fiscales de más Frecuente Consulta en las Operaciones Internacionales, Postgraduate Program in Taxation, UCA, November 28, 2000

22. El Concepto de Establecimiento Permanente en los Modelos de Convenio OCDE/ ONU, en los Convenios de Doble Imposición Vigentes y en el Derecho Interno, Asociación Argentina de Estudios Fiscales, March 19, 2001

23. Aplicabilidad de los Artículos 1 y 2 de la Ley 11.683 a Casos de Tributación Internaciona, 3rd National Tax Law Workshop, Universidad Austral, November 21, 2003

24. Treaty Shopping; Concepto de Beneficiario Efectivo bajo los Tratados de Doble Imposición, VI Coloquio Internacional de Derecho Tributario, Intensive International Tax Law Program (CIDTI 2004, 4th edition); Universidad Austral, August, 2004

25. La Empresa ante la Interpretación Económica de las Normas Tributarias y la Planificación Tributaria, Seminario sobre la Empresa ante Diversas Situaciones Societarias y su Impacto Impositivo, Universidad Austral, July 11, 2005

26. Convenios de Doble Imposición Internacional: ámbito personal y material; rentas empresarias y rentas pasivas. Abuso de Tratados, Temas Esenciales de Derecho Tributario y Aduanero, City of Buenos Aires Bar Association, August, 2005

27. Aspectos Jurídicos Vinculados con la Aplicación del Ajuste Impositivo por Inflación, en Jornadas Tributarias II, Ajuste Impositivo por Inflación. Situación Actual. Consecuencias. Cámara de Sociedades Anónimas, September 7, 2005

28. Régimen Fiscal y Competitividad, panel shared with Mr. Alberto Abad (Argentine Tax Commissioner), FUNDECE, October 7, 2005

29. “Abuso de Tratados de Doble Imposición; Reglas Unilaterales e Internacionales para Evitarlo. Cláusula de Limitación de Beneficios y de Beneficiario Efectivo,” Intensive International Tax Law Program (CIDTI 2006), Universidad Austral, October 2006

30. “Tratamiento Tributario de la Empresa Familiar: Organización, Control y Sucesión,” in Seminario Sucesión de la Empresa Familiar, IAE, Universidad Austral, October 26, 2006

31. “Residencia de Personas Físicas y Jurídicas. Noción de Establecimiento Permanente,” in Curso de Derecho Tributario Internacional, UCA, September 2007

32. “Abuso de Tratados de Doble Imposición Reglas Unilaterales y Bilaterales para Evitarlo. Cláusula de Limitación de Beneficios y de Beneficiario Efectivo”, CIDTI 2007, Universidad Austral, October 2007

33. U.S. – Latin American Tax Planning Strategies Conference, IBA/ABA, Miami, June 2008, panelist and co-chair on “Distribution Agreements” (with Richard Winston)

34. “International Tax Planning”, in Current Issues in Tax Law, School of Law, UBA, 2008

35. “Treaty Shopping, LOB provisions, Beneficial Owner and Application of Domestic Anti-avoidance Rules in a Treaty Context,” CIDTI 2008, Universidad Austral, October 7, 2008

36. US-Latin American Tax Planning Strategies Conference, IBA-ABA, Miami, June 2009, panelist and co-chair on “M&A Deals” (with Peter Blessing)

37. “New OECD Transfer Pricing rules applicable to PEs,” in Novedades en Precios de Transferencia, AAEF (IFA Branch), October 9, 2008

38. “The Argentine Supreme Court decision in re Candy S.A.: Income Tax Allowance of Adjustments for Inflation,” in Corporate Income Tax Seminar (Benites and Kaplan, Directors), AAEF (IFA Branch), October 28, 2009

39. Co-panelist on “Treaty Shopping, LOB Provisions, Beneficial Ownership and Application of Domestic Anti-avoidance Rules in a Treaty Context,” with A. Tarsitano and Antonio Figueroa, UCA Seminar on International Tax Law, 5 and 6 November, 2009

40. Coordinator and panelist, subject A,2, “Permanent Establishments in LATAM Investment Projects”, Second IFA Latin American Encounter, Buenos Aires, April 7-9, 2010

41. US-Latin American Tax Planning Strategies Conference ABA-IFA, Miami, May 2010, panelist and co-chair on “Transparent Entities” (with Richard Winston)

42. Second Bolivian Congress of International Taxation, UPSC, Santa Cruz de la Sierra, Bolivia, July 15-17, 2010. Panelist, Transfer Pricing and Double Tax Conventions; Chair, Transfer Pricing and Intercompany Services.

43. Coordinator and panelist “Tributación y Planificación Fiscal Internacional”, AAEF (Argentina IFA Branch), September 21, 2010 – November 23, 2010

44. Academic Lecturer “Unilateral Termination of Double Tax Conventions. Legal Aspects under International Conventional Law and Argentine Law,” Second Congress of International Tax law, IIJ, Universidad Nacional Autónoma de Mexico (UNAM), IFA Mexico, Mexico DF; November 17-18, 2010

45. US-Latin American Tax Planning Strategies Conference ABA-IBA, IFA US, Miami, June 2011, panelist and co-chair on “Tax Treaty Abuse or Good Planning” (with Seth

Entin)

46. III International Tax Congress and I IFA Bolivia Encounter, UPSA, Bolivia, August 2011, “Tax Incentives and International Tax Planning” (Topic 1); “Provincial Tax Administration in Argentina” (Topic 3)

47. “The P.E. Concept and Attribution of Income to a P.E. under the OECD and UN Models, as well as under Argentine Income Tax Law,” CIDTI, Austral University, 2009-2013

48. Co-director and lecturer, Seminar “Tax Treaties to Avoid Double Taxation,” AAEF (IFA Branch), October 31 to December 5, 2011

49. Conference “Design and Origin of International Tax Rules and other Norms of General Application: The Role of International Organizations and the Domestication of Norms and Practices in Tax Treaties, Domestic Tax Law, and Administrative and Judicial Precedents,” in IX National Tax Law Encounter, Austral University, November 9-10, 2011

50. Lecture “Double Tax Conventions and GAARs”, in Tax Treaties to Avoid Double Taxation, AAEF Seminar, December 5, 2011 (available on-line from Asociación Argentina de Estudios Fiscales)

51. Panelist, “El Abuso del Derecho en la Fiscalidad Internacional” with Ramón Falcón y Tella, Michael Lang, Juan José Zornoza Pérez, Manuel Tron, in Curso de Fiscalidad Internacional Latinoamericana, UCM/IFA LATAM, Universidad Complutense, Madrid, July 9 – 13, 2012

52. Lecture “Beneficiario Efectivo”, Master in Tax Law, Universidad Austral, July 18, 2012

53. Annual Forum on Potestades Tributarias, Director and Lecturer, FORUM, Hotel Alvear, October 18, 2012

54. Lecture on Double Taxation Treaty with Uruguay, chairs (Nicolás Juan y Juan Manuel Albacete, panelists), Colegio de Abogados de la Ciudad de Buenos Aires, October 21, 2012

55. IV International Tax Congress and II IFA Bolivia Encounter, UPSA, Bolivia, November 2012, “Tributación de Pagos a Beneficiarios del Exterior., Tratamiento de las regalías, intereses, dividendos y servicios, Distribución de Potestades en el Convenio entre Argentina y Bolivia” (Topic 1)

56. CIAT Buenos Aires, 2013: CIAT/WB/ITC Workshop on Transfer Pricing, 26.4.13; Coordinator Subject II, La Perspectiva Privada sobre las Reglas de Precio de

Transferencia (panelist Monique van Herksen – E&Y Amsterdam and Elina Castro – Alstom Group)

57. II Curso de Fiscalidad Internacional Latinoamericana, UCM/IFA LATAM, Universidad Complutense, Madrid, July 1 to 5, 2013; panelist “Régimen Fiscal y Medidas de Estímulo a la Inversión en Argentina, Brasil, Chile, Colombia y Perú (July 2); and panelist “El Abuso del Derecho en la Fiscalidad Internacional: la Evolución Internacional de las Cláusulas Antiabuso a través de la Jurisprudencia Internacional y de los Recientes Trabajos de la OCDE y de la UE” (with Ramón Falcón y Tella, Ubaldo González and Juan Zornoza Pérez; chair Roberto Posa, Ministry of Finance and Administration, Spain)

58. Transfer Pricing 2013, Forum Conference, Alvear Palace Hotel, Buenos Aires, October 23, 2013, President of the Conference and Speaker on “BEPS Action Plan and Transfer Pricing Issues”

59. II Congress of International Tax Law, AAEF (IFA Branch), November 7 and 8, 2013; President of the Scientific Committee, moderator of the round table on “Recent Development in International Taxation,” Ana Claudia Utumi, Ricardo Escobar and Daniel Calzetta speakers

60. III Tax Congress of Rio de Janeiro, ABDF, 26-28 March, 2014; panelist “Transfer Pricing and Export of Commodities in Latin America, Brazil and Argentina”

61. Co-director and panelist of the International Tax Planning Law, AAEF, April-June, 2014

62. VI Latin America Regional IFA Congress, Santa Cruz, Bolivia, May 2014, Conference “Tributación del Desarrollo Interno, Compra y Licenciamiento de Bienes Intangibles con Fines Productivos”

63. VII US Latin America Tax Planning Strategies, IBA-ABA, panellist “Treaties: New Balance? Have Governments Become More Focused on Preventing Fiscal Evasion than Avoiding Double Taxation?,” Miami, June 6, 2014

64. Annual Forum of Taxes on International Transactions, Forum, June 26, 2014, “La Compatibilidad de los Tratados con las Normas Internas. Algunos casos conflictivos”

65. Professor Intensive International Tax Program (CIDTI 2014), Austral University, November 2014

66. Speaker (foreign invited panelist) at the V Congresso Brasileiro de Estudos Tributários, BEPS and Developing Countries: Priority Actions and Impact on Latin America, IBET, Florianopolis, Brazil, November 2014

67. Speaker at the Curacao STEP Conference, “BEPS: An Assessment of the Priority Actions’ Impact on Latin American Taxation”, March 2015

68. Speaker at the II Jornadas Internacionales de Derecho Tributario, ICDT-University of Amsterdam, University Los Andes, BEPS: The Action Plan and the Impact on Latin America Taxation, Bogotá, May 28-29, 2015

69. Speaker at the 5th International Taxation Congress, IFA Bolivia 2015, Reglas de precios de transferencia sobre operaciones financieras, Santa Cruz de la Sierra, August 2015

70. Speaker, CIDTI, Establecimiento permanente Situaciones de Configuración y Atribución de Rentas/ BEPS y Nuevos Desarrollos, September, 2015

71. Co-director and speaker,Congress, Latest developments in International Taxation, AAEF (Argentina IFA Branch)

72. Speaker, 8th International Taxation, IFA Perú Congress, Seminar E, May 2016

73. Speaker, legal and Tax aspect of extraterritorial entities, Nacional Academy of Sciencies, Buenos Aires, August 10, 2016

74. Ley de sinceramiento Fiscal (Ley 27260, Tit. 1), Facultad de derecho, Universidad Nacional de Rosario, Postgrade Department

75. Speaker and panelist, BEPS action Plan, fist Sinergy Buenos Aires Event, September 1, 2016, Thomson Reuters

PROFESSIONAL CAREER

1. Law Clerk, Office of the Attorney General of the Province of Buenos Aires, October 1976 to December 1977

2. Tax Advisor to CADIBSA (Association of the Non-Alcoholic Beverage Industry), 1982-1983

3. Member of the Tax Committee of COPAL (Association of Food Industries) and the Tax Committee of UIA (Argentine Industrial Union), 1982-1983

4. Associate (Director of Tax department) at Klein & Mairal, Buenos Aires-based law firm, 1978-1990

5. Associate (International Tax Practice) at Caplin & Drysdale, Chartered, Washington, D.C., USA, 1984-1985

6. Member of the Tax Committee (1987-1988) and member of the Legal and Tax Committee (1989-1990) of the Chamber of Oil Industries

7. Member of the Tax Law Committee of the city of Buenos Aires Bar Association (1988; 1991)

8. Member of the Organizing Committee of the XIV Congress of the Latin American Tax Law Institute, Buenos Aires, September 4-7, 1989

9. Legal advisor to CEPAC, Association of private courier of Argentina (1989-1992)

10. Member of the Legal and Tax Committee of the Argentine-American Chamber of Commerce (AmCham), 1989-1990

11. Co-founder and Senior Partner of Negri, Teijeiro & Incera, 1990-2004

12. Active member of the Argentine Association of Fiscal Studies (AAEF), past correspondent member of the Spanish Association of Tax Law, member of the International Fiscal Association, the International Union of Lawyers, the American Bar Association and the city of Buenos Aires Bar Association. Life member of the AAEF

13. Member of the Managing Board of the Asociación Argentina de Estudios Fiscales (IFA Branch), 2002-2004, 2006-2008 and 2009-2010

14. Chairman of the Tax and Customs Law Committee of the City of Buenos Aires Bar Association (2003-2007)

15. Senior Partner of Negri & Teijeiro, Abogados (2004-2012)

16. Member of the Legal Subcommittee and the Sponsorship Subcommittee of the Organizing Committee of the 59th IFA Congress, Buenos Aires, 2005

17. Member of the Board of the city of Buenos Aires Bar Association, 2005-2009

18. Member Permanent Scientific Committee, International Fiscal Association, 2006-2014

19. Member of the Tax and Customs Law Committee of the City of Buenos Aires Bar Association (2008--)

20. Member of the Institute of Tax Law, National Law Academy, 2010--

21. Member of the Institute for International Taxation, 2010--

22. Senior Partner of Teijeiro & Ballone Abogados (2012--)

23. Advisory Board, Universidad Austral (2012-2013)

24. Board of Directors, Fundación Sagrada Familia (2012-2013)

25. Advisory Board, TELPIN (2013--)

26. Member of the Managing Board of the Asociación Argentina de Estudios Fiscales (IFA Branch), Treasurer, 2014-2016

27. IFA General Council, 2014—

28. IFA LatAm Region, Argentine Delegate to Regional Committee

PARTICIPATION IN NATIONAL AND INTERNATIONAL CONGRESSES AND SIMILAR EVENTS

1. Attendee at the 12th Tax Workshop organized by the Professional Council in Economic Sciences, Mar del Plata, November 4-6, 1982

2. Rapporteur and speaker at the Tax Committee, 32nd Congress of the International Union of Lawyers, Quebec, Montreal, 1987

3. Attendee at the Congresses of the International Fiscal Association: Brussels 1987; Cannes 1995; Geneva 1996; London 1998; Munich 2000; Oslo 2002; Vienna 2004; Buenos Aires 2005; Amsterdam 2006; Brussels 2008; Vancouver 2009; Rome 2010; Paris 2011; Boston 2012; Copenhagen, 2013; Mumbai, 2014; Basle, 2015, and Madrid, 2016

4. Speaker at the Committee N-Taxes, 22nd Biennial Conference of the International Bar Association, Buenos Aires, September 25-30, 1988

5. Attendee at the 14th Congress of the Latin American Tax Law Institute, Buenos Aires, September 4-7, 1989

6. Speaker at the Committee N-Taxes, Biennial Conference of the International Bar Association (SBL), Strasbourg, October 2-6, 1989

7. National rapporteur, 45th Congress of the International Fiscal Association, Cancún, 1992

8. Panelist, Subject II, “Demergers”, 47th Congress of the International Fiscal Association, Toronto, 1994.

9. Participant, International Conference in honor of Professor Oliver Oldman, Harvard Law School, Cambridge, USA, May 2000

10. Panelist (Seminar E), 57th Congress of the International Fiscal Association, Sydney, 2003 (“IFA Panel Discusses Effects of GAAR on International Transactions”, 31 Tax Notes International 945, September 15, 2003)

11. National rapporteur, IFA 2007 61st Congress IFA Kyoto, 2007, subject II, “Conflicts in the Attribution of Income to a person”

12. Member Scientific Committee and Panelist, UCA Seminar on International Tax Law, November, 2009 (invited foreign professor H. David Rosenbloom, Kees van Raad, and Manuel Tron

13. Member of the Scientific Committee of the Second IFA Latin American Encounter, Buenos Aires, April 7-9, 2010

14. Co-chair and panelist, IBA-ABA/ABA-IFA U.S., LATAM Tax Strategies Conference, Miami, 2008, 2009, 2010, 2011 and 2012; panelist 2014

15. Chair and panelist, II Bolivian Congress of International Taxation, UPSA, Santa Cruz de la Sierra, Bolivia, July 15-17, 2010

16. Member of the Scientific Committee Chair and Panelist, III Bolivian Congress of International Taxation and I IFA International Encounter, UPSA, Bolivia, 2011

17. Member of the Scientific Committee, IV Bolivian Congress of International Taxation and II IFA International Encounter, UPSA, Bolivia, 2011

18. Member of the Scientific Committee and panelist of 1st Congress of International Taxation AAEF, November 2012

19. Attendee at the 5th Regional Congress IFA Latin American, Mexico DF, May 15-17, 2013

20. President of the Scientific Committee, II AAEF International Tax Conference, November 2013

21. General rapporteur, Subject I, Intangibles, Regional Congress IFA Bolivia 2014

22. Member of the Scientific Committee, III Annual Seminar on International Taxation, AAEF (Argentine IFA branch), November, 2014

23. Representative to the Regional Committee, VII Regional IFA Meeting Santo Domingo, May, 2015

HONORS AND AWARDS

1. High School Degree received from Instituto Euskal-Echea in 1971. Awarded Honors Diploma, Gold Medal and Euskal-Echea Foundation Prize to the graduating student with the highest grade average

2. Appointed pro-bono Law Clerk [Meritorious] at the Office of the Attorney General of the Province of Buenos Aires (Provincial Decree 4823/76), as one of the ten students with the highest grade average of the Schools of Law (both national and provincial) of the province of Buenos Aires

3. La Ley S.A. Prize to the lawyer graduating from the School of Legal and Social Sciences of the University of La Plata with the highest grade average in 1978

4. Visiting Scholar, Harvard Law School, under the sponsorship of the International Tax Program and the Harvard Tax Fund

MISCELLANEOUS

1. Member and Secretary of an “ad-hoc” committee of lawyers and accountants specializing in Tax Law created by private initiative to propose reforms to the federal tax system, 1982

2. Correspondent to Tax Planning International Review (Tax Management Inc., a subsidiary of The Bureau of National Affairs, Inc., Washington, D.C., USA), 1985-

3. Coordinator of the “Simposio sobre la Actividad Bancaria (Aspectos Económicos, Jurídicos e Impositivos)” organized by the Argentine Association of Fiscal Studies, October 22 and 23, 1986

4. Ad-hoc advisor to the Under-Secretary of Industry, in drafting the industrial promotion bill of the Federal Executive, 1986

5. General Secretary of the Organizing Committee and Coordinator of the First National Meeting of Public Finance and Tax Law Professors organized by the Argentine Association of Fiscal Studies, June 25-26, 1987

6. Ad-hoc advisor to the Under-Secretary for Economic Policy in preparing the foreign debt conversion guidelines for the Argentine privatization process, 1989

7. Member of the Organizing Committee and Secretary of the ILADT Conference, Buenos Aires, 1989

8. Senior correspondent of Tax Notes International (Tax Analysts, Washington, D.C., USA) (1990-2000)

9. Tax consultant to the World Bank (1992, 1999) and UNICEF

10. Member of the Academic Council of the 4th and 7th National Tax Law Workshop, Universidad Austral, November 2004 and November 2007

11. Member of the Advisory Board, Practical Latin American Tax Strategies Review, 2004--

12. Latin America’s Leading Tax Lawyers, Latin Lawyer, August/September, 2003

13. Guide to the World Leading Tax Advisers 2010, Expert Guides, Legal Media Group

14. Apertura Magazine, May 2004, April 2006, July 2008, August 2009, August 2010

15. Latin Lawyer 250, 2010

16. Which Lawyer, Practical Law Company, 2010, Leading Tax Lawyer

17. PLC Cross-border Handbook, Tax on Corporate Transactions 2010, Leading Tax Lawyer

18. Chambers Global 2007, Tax, Leading Lawyer (Band 1) Chambers Latin America, 2010, Tax, Leading Lawyer (Band 1)

19. The International Who’s Who of Corporate Tax Lawyer, Law Business Research Ltd., 2010, Leading Tax Practitioner

20. World Tax 2010, International Tax Review, Leading individual

21. Asociación Argentina de Estudios Fiscales, Seminario IFA/Amsterdam 2006, April 2007, co-chairman

22. Expert Witness, ICC, 2007, 2010, 2013, 2014

23. Expert Witness ICSID, 2003, 2008, 2011

24. Expert Witness CEMA, 2009

25. Latin Lawyer’s Interview, July 13, 2009, “Argentine Court Rules on 4-year Tax Claim”

26. LMG, Expert Guides, Leading Tax Adviser, Argentina, 2011

27. World Finance, 2011 Best Tax Lawyer, Argentina

28. PLC Cross-border Handbook, Tax on Corporate Transactions 2011, Leading Tax Lawyer

29. 2011, Who’s Who Legal, Leading Argentine Tax Lawyer

30. “Latin American Advisers Appraise the Region’s Officials,” Matthew Gilleard (interviewed by the author) International Tax Review, April 2012

31. 2012 International Tax Review, Tax Controversy Leader, Argentina

32. Best Lawyers, Lawyer of the Year (Tax, Argentina) 2012

33. PLG-Euromoney, Expert Guides, Best of the Best (Tax), 2012, 2010

34. “Structuring Your Tax Affairs in the BRICS”, International Tax Review, September 2012 (the author Mattew Gilleard interviews Guillermo Teijeiro, and others)

35. “Retrospective Amendment”, International Tax Review, October 2012 (the author Mattew Gilleard interviews Guillermo Teijeiro, and others)

36. International Tax Review, interviews, opinions, quotes (2013-2014); “Chevron-YPF joint venture prompts tax deal for Argentine energy sector”, July 17, 2013; “OECD Reveals BEPS Action Plan at G20 Finance Ministers’ Moscow Meeting”, July 19, 2013; “How treaty changes and high taxes are harming Argentina”, August 14, 2013; “US agrees tax evasion with Switzerland”, September 4, 2013; quotes from September, “For better or for worse, the OECD Action Plan for tackling base erosion and profit shifting will occupy a corner of tax policymakers and tax experts desks for years to come”, September 2013; Editorial Comments on M&A Transactions, The Americas, March 2014

37. Chamber Latin America and Chambers Global 2016, 2015, 2014, 2013, 2012, 2011 (Tax), Star Individual, Argentina

38. Legal 500, Leading Individual (Tax, Argentina), 2016, 2015, 2014, 2013, 2012

39. 2015 Who's Who legal, Leading Argentine Tax Lawyer

40. 2016, 2015 LACCA Recommended Lawyer (Tax)

41. 2015 TDH 250

42. 2015 PLG-Euromoney "Best of the Best Latin America" Leading Lawyer (Tax)

43. 2015 ITR Transactional tax Leader

44. 2015 ITR Tax planning Leader

45. 2015 ITR Transfer pricing Leader

46. 2015 ITR Tax Controversy Leader

47. 2015 Best lawyer (Argentina, tax), Best Lawyers

48. 2016, ITR Tax planning Leader

49. 2016 ITR Tax Transactional leader