Estaymer Mendoza

Associate, Guatemala


  • Estaymer joined Arias in 2022, as part of the tax team.
  • He has extensive experience in the areas of Tax, Customs, Commercial Law, as well as in tax litigation, international tax and in assessing clients from different industries.
  • He has also adviced national and international clients in mergers and acquisitions, restructurings among other tax related matters.
  • Prior to joining Arias, he was tax manager, where he was able to continue his growth in soft skills. He assessed regional and international clients from different industries, assisting in tax credit recoveries, tax litigation and advice on labor and contractual matters.
  • His experience in Panama as an International Tax Consultant, added to the LL.M. let him to collaborate with transfer pricing team and acquire knowledge in the functionality of Tax Treaties as well as inbound and outbond transactions in different jurisdictions.


  • Bachelor’s degree in Law and Public Notary. Panamericana University, Guatemala. 2015.
  • Advanced LLM in International Tax Law. Leiden University, The Netherlands. 2018.
  • Postgraduate improvement in International Tax. Santiago de Compostela University, Spain. 2019.


  • International Bar Association (IBA)
  • Guatemala Bar Association


  • Book – Fascicles on Tax Law and Digital Economy. Vol. II-
  • Cryptocurrency, a legal, tax and accounting approach. Digital magazine -IGCPA-
  • Minimum taxpayer rights in the digital age. Digital magazine -IGCPA-
  • Capitalization of profits, their tax treatment. Digital Magazine -IGCPA-
  • Tax recharacterization. Digital magazine -IGCPA-

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