Andrés Hessdörfer defended his Final Dissertation for the Master in Tax Law and Technique
On July 27, 2018, Andrés Hessdörfer defended his Final Dissertation for the Master in Tax Law and Technique before the Tribunal formed by Juan Antonio Pérez Pérez, Sebastián Arcia and Alicia Seijas. The Dissertation was approved with the highest score.
The research was focused in the tax liability regime of representatives and its connection with the substance over form rule. The dissertation analyzes more than forty years of jurisprudence on the subject and proposes an updated and revised view of the regime, which remains unchanged since the enactment of the Tax Code in 1974.
Hessdörfer, who is the partner of the Firm in charge of the Tax services provided by the Firm, said: “The defense of mi dissertation is a major milestone in a learning journey which has been very rewarding. Through this journey I acquired theoretical knowledge and practical skills and, most importantly, it gave me the opportunity to work with colleagues and professionals of great technical and personal worth. The preparation of the dissertation itself was a big challenge, to which I devoted more than two years of research, investigation and drafting. Today I can look back and feel proud of all the work and effort I put into this project, and see it reflected in a written dissertation I believe provides a thorough and detailed analysis of the tax liability regime of representatives; a topic which I have always found appealing. I hope I can publish the dissertation very soon and make a humble contribution to the academic community”.
The main goal of the Master on Tax Law and Technique of the University of Montevideo is to deepen in the theoretical and practical professional skills and research on tax matters, to achieve a solid academic, professional and ethical training, based on the study of jurisprudence, doctrine, principles of tax law and tax planning. At the same time, it seeks to provide superior and practical knowledge in taxation, as well as training professionals to function efficiently in both the public and private sectors.