Professional Experience

Gastón Lapaz is a Senior Attorney and joins the firm as head of the Administrative,Tax/Customs, and Public Law Department. He has more than ten years of experience advising domestic and international companies, financial institutions, and private clients on highly complex tax, administrative, and regulatory matters.

His practice includes tax disputes, tax audits, administrative appeals, proceedings before the Administrative Court, and property litigation against the government. He has also participated in public procurement processes and in matters related to local and international taxation, the exchange of tax information, and CRS compliance.

He has been recognized by Legal 500, International Tax Review, and Chambers, and was named a “Rising Star” at the 2022 Americas Tax Awards. His career combines solid professional experience with an outstanding academic record: he teaches at the University of the Republic and in the Master’s Program in Taxation at the Catholic University of Uruguay, and is a member of the Uruguayan Institute ofTax Studies.

Academic Experience and lectures given

He holds a Master’s degree in Economic Administrative Law from the University of Montevideo and has completed specializations in Administrative Law and International Taxation at institutions in Uruguay, Spain, and Argentina.  He also gained international professional experience in the Tax and Public Law departments of renowned Spanish law firms.

He is a regular speaker at academic conferences, congresses, and national and international seminars, where he delivers presentations on tax law, administrative law, public procurement, litigation against the government, administrative litigation, tax residency, exchange of information, bank secrecy, and safeguards in enforcement proceedings. His frequent participation in these forums reflects a strong academic commitment and a recognized technical expertise in his areas of specialization.

‍Publications

He published his first book, *Statute of Limitations and Expiration of Administrative Offenses and Penalties*, in 2021.

In addition, he has published more than twenty scholarly articles in various legal journals, primarily on topics related to legal certainty, administrative and tax proceedings, and public procurement.

He isco-editor of *La Usina*, a journal of administrative, constitutional, and tax jurisprudence published by the Fundación de Cultura Universitaria since 2025.

Languages

Spanish and English

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