Faculty and Staff


Gilberto Ayres Moreira. Partner of Gaia, Silva, Rolim & Associados (BRA). Ayres Moreira received his LL.B. from PUC-MG (BRA), is Post-Graduated in Tax Law from IBET (BRA) and ITP from Harvard Law School (USA). He is a specialist in international tax and trade, has lectured in seminars and has published papers in Brazil and abroad. Ayres Moreira is International Tax Law Professor at IEC/PUC-MG (BRA) and Invited Professor at Fundação Getúlio Vargas. He is an Alumni of the Trade Policy Training Program of the Brazilian Embassy in Washington and a member of the International Fiscal Association – IFA and the ABCI Institute.

Eduardo Baistrocchi is a Professor of Law and the Director of the International Tax Program, Universidad Torcuato Di Tella School of Law. Professor Baistrocchi received his LL.B. with honors from the University of Buenos Aires Law School (1990), a Master of Laws on Constitutional Law from Harvard University Law School (1993), and a Master of Laws on International Taxation from the London School of Economics (1999). He was a Visiting Professor of International Tax Law at the University of Michigan and Northwestern University Law Schools. He is  Argentine Correspondent to Tax Notes International. His representative publications include a book entitled Transfer Pricing Litigation in Latin America, forthcoming, and several articles such as The Transfer Pricing Problem: A Proposal for Simplification, The Tax Lawyer, summer 2006, forthcoming; The Arm’s Length Standard in the 21st Century: a Proposal for Developed and Developing Countries, Tax Notes International, October 18, 2004; The Transfer Pricing Problem: the Argentine Experience, Revista Argentina de Teoría Jurídica, 2000. Professor Baistrocchi was awarded both the Fulbright and Chevening scholarships from the United States and the United Kingdom, respectively. He has been involved in major tax litigation in areas such as transfer pricing in the automobile and commodity industries, and the Argentine Tax Treaty network as applied to multinational enterprises.

David Cameron is the Associate Director of the Tax Program and a Senior Lecturer at Northwestern University School of Law. Professor Cameron’s research interests concern the effects of taxation on the development and transfer of intellectual property, particularly in the context of cross-border transactions.  He is the co-author of a treatise on this topic entitled Federal Income Taxation of Intellectual Properties and Intangible Assets (Warren, Gorham, & Lamont 1997) co-authored with Philip Postlewaite and Thomas Kittle-Kamp. Professor Cameron received a B.S. from the Massachusetts Institute of Technology (1980) and a J.D., cum laude, from Northwestern University School of Law (1986).  Following receipt of his J.D., he clerked for the Honorable Edward F. Hennessey, Chief Justice of the Massachusetts Supreme Judicial Court from 1986 to 1987, and practiced law with the firm of Goodwin, Procter & Hoar in Boston, Massachusetts from 1987 to 1990.  From 1990 to 2002, he was a Professor of Law at the Willamette University College of Law in Salem, Oregon.  He became the associate director of the Tax Program and senior lecturer at Northwestern University School of Law in 2002.

Soledad Campos de Parry: LL.M Master in International Business Law. (International Trade WTO, European Law, Internal Market, International Tax, Comparative US/EC Antitrust Law). London School of Economics & University College of London. 2002-2003.Post-graduate in Project Management. PMBOK Methodology. PMI Project Management Institute. Universidad ESAN 2006-2007. Senior consultant in international businesses, with corporative experience leading profitable organizations highly, opening international markets and negotiating. Fifteen years of experience in trade building capacity and investment. Contributing to reform experiences in public sector modernization and policies aimed at increasing public sector efficiency. Efficiency in Revenues, avoiding frauds, avoiding corruption and developing trade business. Membership of professional bodies: Post Graduate Law Society. England - London. Trade Lawyers.  Bentham Club University College of London Member of the Peruvian Franchising Legislative. Advisor for Internationalization of MSE. Co-Director of Public Agency for Promoting Exports.

Horacio Dinice: He is the leader of the Deloitte Argentina transfer pricing group. Mr. Dinice is a tax partner in the Deloitte Buenos Aires office. He has 22 years of public accounting experience, including 17 years with Andersen and 5 with Deloitte. His experience includes not only transfer pricing but also income tax planning, compliance, international tax and merger and acquisition services, primarily to Argentine corporations that are members of multinational corporate groups. Mr. Dinice experience includes developing of linked regional cross border tax planning and transfer pricing solutions (including countries like Uruguay, Perú, Colombia, Ecuador, México & Brazil). He assists clients in documentation to support transfer pricing policies and developing audit defences. Mr. Dinice has also been involved in various mergers and acquisition process in Argentina and developing cross-border structuring alternatives. He was a professor of tax law at the University of Buenos Aires. Currently is profesor of tax law at the Universidad del CEMA. Mr Dinice is member of the IFA branch in Buenos Aires, and participated in training courses organized by Deloitte for professional personnel. He participated in technical meeting of improvement and professional development in other countries. He is also a frequent speaker at conferences focusing on international tax and transfer pricing issues. Mr. Dinice graduated from the University of Buenos Aires, with a certified public accounting degree, in  1986.

Ricardo Escobar Calderon: He received his award in Law and Social Sciences from The Faculty of law, Uiverity of Chile (1986), Master of Law, University of California, Berkley (1989). He taught Tax Law and Economic Policy at the School of Law, University of Chile (1986) and International Tax Law, Postgraduate School of Law, University of Chile (1991). Mr. Escobar served as an attorney of the Foreign Investment Committee (1990) and as an advisor of the Government of Paraguay on the Tax Reform (2003-2004) BID Program. He also worked as a representative of the Ministry of Economics at The Tax Issues Committee (OECD, 1990/1995). From 1990 to 2005 served as an external advisor of the Ministry of Economics in Tax Law.  Until 2006, he was partner of the Tax Law Department at Carey and Co. Ltd-Currently he is the Director of the Internal Taxes Services-

Carlos Garza Cantu Aguirre: He graduated as an attorney at law from the Universidad Panamericana in 1991. In 1994 he specialized in Financial Law and International Commerce at the same University. His initial practice has taken place mainly in private tax firms specializing on local tax law as well as international tax law, in Mexico City and in New York, N.Y. Currently he has been appointed the position of Legal Counsel for International Matters and Internal Guidelines in the Large Taxpayers area at the Tax Administration Service. 

Eduardo Lagos: Eduardo Lagos is professor of Tax Law in the School of Law of the Catholic University of Chile and Tax Partner of the Law Firm Etcheberry/Rodriguez, in Santiago. He received his LL.B. with honors in the School of Law of the Catholic University of Chile (1994), a Master of Laws on International Taxation from the University of London, London School of Economics and Political Science (2003) and a Master of Tax Planning from the University of Santiago, (2004). He was Visiting Professor of International Tax Law in Queen Mary University, London. He was awarded with the Chevening scholarship from the British Council, and is a member of the Chilean branch of IFA, the Chilean Institute of Tax Law, the Tax Committee of the Chilean Bar, and the London School of Economics Alumni Association. Mr. Lagos was branch reporter from Chile for the Cahiers du Droit Fiscal International (The Attribution of Profits to Permanent Establishments in Chile, 2006). He has an extensive experience rendering tax advice to local and foreign clients and is actively involved in tax litigation in Chile.

Violeta Maresca. Public Accountant graduated from the University of Buenos Aires, Buenos Aires, Argentina. Ms. Maresca is a Partner in the Tax & Legal Department of Price Waterhouse & Co., Buenos Aires, Argentina, member firm of PricewaterhosueCoopers. She is the partner in charge of Transfer Pricing department.  She has worked in Buenos Aires office since 1993.  She was admitted to the partnership in 1996. She has taken various specialization courses on tax issues. She has written articles on subjects connected with her field of expertise.  Ms. Maresca is Member of the Argentine Association of Fiscal Studies.  In the teaching field, she has been attached to the Chair of Taxation II at the School of Economic Sciences of the University of Buenos Aires and she has been Professor of International Tax at ‘Universidad de Palermo’, Buenos Aires.  She was a frequent speaker at seminars organized by the leading local professional associations, such as AAEF “Argentine Association of Fiscal Studies”; AMCHAM and UIA.  Ms. Maresca is a tax Consultant specialized in Banking & Capital Markets, Insurance, Transfer Pricing, and International Tax Structures. Some of her most relevant clients are: Arcor, Bayer Argentina, Colgate Palmolive, Dow Corning, Dow Jones, Ford Argentina S.A., Galderma Argentina, John Crane, Johnson & Jonson de Argentina, Janssen Cilag, Kraft Foods Argentina S.A., KCK Tissue, Massalín Particulares S.A., Mass Life Seguros de Vida S.A, Mitsubishi, Novartis Argentina, Pfizer, Schering Argentina, Schenker International, Toyota Argentina, Unilever de Argentina, Volkswagen Argentina, Western Union, Wyeth.

Patricio Martinelli Brito: He received his award in Law and Social Sciences from the Law and Social Sciences Faculty - Universidad de la República Oriental del Uruguay; and LLM in Tax from the London School of Economics and Political Science - University of London.  He worked for Hughes & Hughes Law Firm from 1993 to 2001; and Safra Group. He is a member of the Uruguayan branch of the International Fiscal Association; Instituto Uruguayo de Estudios Tributarios; and Graduates of British Universities Association.

Eduardo Meloni serves as the International Tax Manager of Tenaris S.A. He is the Head of the Corporate Tax Team whose mission is tax planning and coordination of the tax strategies and prices of transference among the Tenaris Group of companies established along more than 40 countries. The tax planning activities involve not only the efficient administration of the tax burden in compliance with the law of the different jurisdictions where the Group performs activities, but also a significant participation in the transfer pricing policy for intra-group transactions. Before joining Tenaris in 2003, Mr. Meloni had an extensive career with the tax departments of the Big Four accounting firms, as well as the experience of acting as head of the Latin American Team with the International Bureau of Fiscal Documentation in Amsterdam, a non-for-profit organization dedicated to research and information in international tax matters. He is a regular contributor to tax journals and other tax related publications. Mr. Meloni has a degree in Accounting (equivalent to a CPA) from the University of Buenos Aires (Argentina) and a Bachelor in Law from the same University, having received an LLM in International Taxation from the University of Leiden (The Netherlands) and he is Master in Laws in European Law from University of Leicester (United Kingdom).

Eduardo Michán received his LL.B from the Cristóbal Colón University in 1999, a Master in Taxation from Escuela Libre de Derecho in Mexico City (2000).  Mr. Michán was awarded the CONACYT scholarship to pursue a Master of International Commercial Law at King’s College in London. He studied at the Chamber of Business and Industry in Paris. In 2005 received the International Tax Program certificate from Duke University and Mexico Institute of Technology. Eduardo worked for firms such a as Ernst & Young and PriceWaterhouseCoopers in Mexico, and in 2006, as a foreign associated partner in Patterson, Belknap, Webb & Tyler (New York). He works as Senior Associate in Berdeja & Associates in Mexico City. He taught International Law and Constitutional Law. At present he teaches Tax Law and Intenational Tax Law course at the Tax Law Program in Cristóbal Colón University and Tax Strategies in the Institute of Technology in Monterrey- He regularly conducts research on international tax issues and contributes to tax related publications

Matías Olivero Vila is a tax partner at Bruchou, Fernández Madero & Lombardi. He graduated from the Law School of the Argentine Catholic University in 1991 and from the Accounting School of the Argentine Catholic University as Public Accountant in 1995. He was admitted to the Argentine Bar in 1991. In 2000, he received the International Tax Program certificate from Harvard University.

Tom O'Shea MA, LLM (Tax): Tom is a member of the CCLS (Centre for  Commercial  Law Studies at Queen Mary University of London) and a Tax Consultant. He teaches on the EC Tax Law and International Tax Law courses on the Queen Mary LLM Program. He is also a visiting lecturer at Chulalongkorn University, Bangkok, Thailand where he teaches International Tax Law on the Business LLM Program. In 2008, he will be the Visiting Professor in Transnational Law at Northwestern University, Chicago, USA. He has also lectured and conducted tax seminars at a number of other institutions around the world including the International Tax Academy and Summer Tax Program of the IBFD, Amsterdam, The Netherlands; the LLM Tax Program of the University of Vienna; the Academy of European Law, Trier, Germany; ATAX, University of New South Wales, Sydney, Australia; the Universidad Torcuato di Tella, Buenos Aires, Argentina; the University of Sao Paulo and Fundacao Getulio Vargas, Sao Paulo, Brazil. He has also conducted training seminars and workshops for tax partners at leading accounting firms in London. Tom is a member of the Society of Legal Scholars, the British Institute of International and Comparative Law, the Association of European Lawyers, and is an Examiner for a leading taxation organization

Leandro M Pasarella: Born August 10, 1972.  Education:  J.D. (Universidad de Buenos Aires – 1995; cum laude), LL.M. / I.T.P. (Harvard Law School, 1998). Career:  Estudio Garrido – Abogados (Partner; head of the firm’s tax practice).  Universidad Torcuato Di Tella (Professor, Master of Law and Economics / International Tax Program; 2004 – Present).  Memberships:  International Bar Association (Vice-Chair of the Taxes Committee – 2007/2008; Co-Chair of the “Tax Aspects of Cross-Border Transactions in Latin America” Conference – Sao Paulo, 2007; Co-Chair of the “Current International Tax Developments” Session – 2005/2006; National Reporter – 2003/2004; Speaker in the “Tax Incentives in Latin America” Conference – Miami, 2005; and the Annual IBA Conferences – Auckland, 2004; San Francisco, 2003; and Durban, 2002).  International Fiscal Association (Secretary of the Panel II-A “Post-Acquisition Restructuring” – IFA Congress Buenos Aires 2005). Asociación Argentina de Estudios Fiscales.  Author: “Sanciones por omisión de aportar información” (“Sanctions for reporting failure”), chapter of the libro Precios de Transferencia en Argentina (in press), 2007; “Reorganizing or Restructuring the Multinational in Financially Troubled Times: The Argentine Case”, World Corporate Finance Review, Vol. 2, N° 11, BNA International Inc., London (England), 2002; “Taxation of Derivatives in Argentina: The Risk as the Criterion to Determine the Source of Income from Derivatives”, Derivatives & Financial Instruments N° 1, International Bureau of Fiscal Documentation, Amsterdam (Netherlands), 1999.  Awards and Recognitions:  Harvard International Tax Program (1998).

João Dacio Rolim: Attorney-at-Law graduated from the University of São Paulo Law School – USP (LLB 1983). Master of Law in Laws in Taxation (LLM) at the London School of Economics and Political Science (L.S.E.) PhD in Tax Law at the UFMG (Universidade Federal de Minas Gerais) in Brazil with the thesis on General and Specific Anti-Avoidance Rules. Author of the book: Normas Antielisivas Tributárias (Anti-avoidance rules, Ed Dialética, 2001, SP, Brazil). Over 60 articles on taxation published in Brazil and a couple of articles published abroad. PhD tax researcher at the Queen Mary University of London in the U.K, where he is living at the moment,  and Tax Law Lecturer at the Getulio Vargas Foundation (FGV) in Brazil. Founder partner of the Brazilian law firm Gaia, Silva, Rolim e Associados. Former acting partner at the PWC and tax lawyer at the KPMG in Brazil.Member of the International Fiscal Association – IFA, of the European American Tax Institute – EATI, and Member of the Consulting Council of the IFA Brazilian Chapter (Brazilian Association of Financial Law – ABDF

María Cecilia Ventura: Ms. Ventura received her award as Public Accountant from the Litoral University, Argentina- She is the  Head of the Argentine International Tax  Authority.

Marcos Pereira Valadão: Is a S.J.D and LL.M. Comparative & International Law graduated from Southern Methodist University. Master of Laws from University of Brasilia (UnB, Brazil), (State and Public Law). MBA (Finance Administration), Brazilian Institute of Capital Market (IBMEC, Brazil). Bachelor of Laws (LL.B.), J.D., Catholic University of Goias (UCB, Brazil). Mr. Valadão performed as a Tax Auditor of finance Bureau of State of Goias-Brazil. He also coordinated at the International Revenue Service of the Ministry of Finance. Actually he is the Chief of Tax Division at the Secretariat of the Federal Revenue and a Tax Law Consultant for Tax Reform. He is currently Professor at the School of Tax Administration of the Ministry of Finance  (ESAF), Professor of Law at the Public Law Institute of Brasilia (IDP) and at the Catholic University of Brasilia (UCB). He regularly conducts research in countries such as United States, Portugal and Brazil.

Gabriel Gotlib: Associate, Marval, O'Farrell y Mairal, Professor at the Programa Avanzado en Derecho Tributario, UTDT.


Juan Martín Jovanovich: Senior Associate, Baker & MaKenzie, Professor at the Programa Avanzado en Derecho Tributario, UTDT.


Janet Garesche, Northwestern University School of Law
Karina Chrempcz, Universidad Torcuato Di Tella Law School