Team

Andrés Hessdörfer
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Andrés Hessdörfer

Partner

Andrés is partner of the Firm and responsible for the tax advisory services, having a broad experience both in consultancy and in administrative and jurisdictional disputes between tax authorities and taxpayers. He also takes part of the corporate department of the Firm, assisting local and foreign clients. He obtained a Masters’ degree in Tax Law in the University of Montevideo, where he teaches Tax Law since 2009.


  • Master in Tax Law, University of Montevideo (2018).
  • Postgraduate in International Tax Law, University of Montevideo (2014).
  • Doctor in Laws, University of Montevideo (2009).
  • Professor of the Tax Law courses in the University of Montevideo’s School of Law (since 2009).
  • Professor in several courses related to taxation in professionals’ organizations.
  • Speaker in relevant national and international congresses related to taxation.

Awards

  • Ranked by Chambers & Partners Latin America as “Associate to watch” in Corporate and Mergers & Acquisitions (2022)
  • Ranked by Chambers & Partners Latin America as “Associate to watch” in Corporate and Mergers & Acquisitions (2021)
  • Ranked by Legal 500 in Taxes as “Next Generation Lawyer” (2021).
  • Ranked by Chambers & Partners Latin America as “Associate to watch” in Corporate and Mergers & Acquisitions (2019)
  • Ranked by Chambers & Partners Latin America as “Associate to watch” in Corporate and Mergers & Acquisitions (2017 and 2018).
  • Ranked by Legal 500 in Taxes as “Next Generation Lawyer” (2017).
  • Recommended lawyer by Legal 500 in Corporate and Mergers & Acquisitions (2017).
  • Branch Reporter for Uruguay before the International Fiscal Association 70th Congress (Madrid, 2016).
  • Third prize in the contest held in tribute to the 40th anniversary of the Uruguayan Institute of Tax Studies’ Review, for its work regarding substance over form rule and tax fraud.

Member

  • Uruguayan Institute of Tax Studies
  • International Fiscal Association
  • Uruguayan Bar Association.


Languages

  • Spanish, English and Portuguese.


Featured publications

  • “Singularities of the application of representatives tax liability regime to directors” in Revista de la Facultad de Derecho de la Universidad de Montevideo (August 2010). 
  • “Taxable income derived from land sale” in Consultor Tributario – La Ley Thomson Reuters (February 2011). 
  • “Deceit as punishable conduct in tax fraud: common aspects and differences between administrative and punitive regime” presented in “IV Jornadas Académicas de DGI” (September 2011) and published in Revista de la Facultad de Derecho de la Universidad de Montevideo (August 2012). Co-Author: Jorge Barrera. 
  • “Companies’ sale promises: practical problems for their assignment, in virtue of the tax liability of purchasers”, presented in “V Jornadas Académicas de DGI” (September 2012) and published in Revista de la Facultad de Derecho de la Universidad de Montevideo (March 2013)
  • “Stock options: are they reached by social security taxes?” In Consultor Tributario – La Ley Thomson Reuters (August 2013).
  • “Tax Law Fraud: a problem not solved by «substance over form» rule” in Revista Tributaria No. 241 (July-August 2014). 
  • Is the «figurehead» director free of tax liability? In “Consolidación y cambios: el fecundo panorama del Derecho Comercial”, Semana Académica del Instituto de Derecho Comercial (2014).
  • “Assignment of a broken company under bankruptcy law: tax aspects”, in “Los retos de la modernidad: cuestiones de Derecho Comercial actual”, Semana Académica del Instituto de Derecho Comercial (2015).
  • “Liability of the appointed liable and «new standard» in representatives tax liability”, in Revista de la Facultad de Derecho de la Universidad de Montevideo (2016). Co-author: Sebastián Arcia.
  • “Once again talking about directors tax liability: due diligence criteria”, in “Realidad del Derecho Comercial: tensiones y sinergias en su práctica”, Semana Académica del Instituto de Derecho Comercial (2016).
  • “The relevance of the notion of tax on income and on capital in international conventions for avoidance of double taxation”, in “Cahiers de droit fiscal international”, volumen 101 b (2016). Co-Author: Fabián Birnbaum 
  • “The relevance of the notion of tax on income and on capital in international conventions for avoidance of double taxation”, in Revista Tributaria Nº 257 (March-April 2017). Co-Author: Fabián Birnbaum
  • “Taxation of financial derivatives: a bet for simplicity”, in “Impulso y desarrollo: el Derecho Comercial como organismo vivo”, Semana Académica del Instituto de Derecho Comercial (2017).
  • “Doing Business” – World Bank research. Collaborator since 2010’s edition. 


Experience

“He is very meticulous and responsive. He is able to quickly understand the company\'s needs and provide very business-oriented advice.” Chambers & Partners Latin America

“Andrés Hessdörfer impresses with his extensive experience in consulting, as well as administrative and judicial disputes\" Legal 500


Highlights:

  • Assisted Formula E and its main local organizer in the legal and tax structuring of the Punta del Este “E-Prix” 2018, one of the main Racing events world wide and the first one to employ clean energies. 
  • Assisted relevant local and foreign companies regarding the implementation and compliance of new standards in international taxation (CRS rules, corporate restricting upon “anti tax havens” regulations, beneficial ownership). 

 



  • Legal 500- 2021
  • Chambers 2022 OA
  • IFLR 2021
  • Ranken Firm 2021
  • Latin Lawers 2020