Partner at Guyer & Regules since 1997, joined Grant Thornton at 2002. Nicolás Juan, certified public accountant, is in charge of the Corporate and Tax Departments. He specializes in advising multinational clients with business in Uruguay, specializing in financial investment corporations, regular corporations and Free Zone corporations. Recognized by international publication “PLC Which Lawyer” for his outstanding performance in tax matters. He is master professor of taxes at ORT University, a member of the Association of Economic Science PhD’s and Accountants of Uruguay, of the International Fiscal Association (IFA) and manager of the Uruguayan Institute of Taxation Studies. He has written various articles and has been a speaker in forums and seminars in subjects of his specialty. At present, Secretary of the Uruguayan Institute of Tax Studies.

Presentations and publications:
* Uruguayan Speaker at the International Uruguayan Tax Association Congress - Ginebra, 1996.
-Topic I: Principles for the determination of the income and capital of permanent establishment and their applications to banks, insurances companies and other financial institutions.

* Uruguayan Speaker at IFA - San Francisco, 2001.
-Topic: Taxation of income derived from electronic commerce.

* Uruguayan Speaker at IFA - Argentina, 2005.