Senior associate

Erika Bañuelos

Erika Bañuelos leads the firm’s tax and customs practice in Asunción.

Erika Bañuelos advises on corporate restructurings and day-to-day queries raised by clients seeking to optimize the tax impact of their operations in the country. In addition, she assists clients with tax, customs and judicial authorities in administrative and contentious administrative matters.

Her previous professional experience includes participating as a litigator against the tax administration in emblematic tax refund cases.

She complements her professional practice by teaching courses in Tax Law at the School of Administration of Universidad Nacional de Asuncion, and in the Corporate Legal Regime at Universidad Católica Nuestra Señora de la Asuncion. She is also the IBFD correspondent in Paraguay and writes technical articles on tax matters nationally and internationally.

She is a lawyer and notary who graduated with honors from Universidad Nacional de Asuncion. Erika holds an LLM in International and European Tax Law, specializing in customs law and international trade, from Maastricht University in the Netherlands.

She has been ranked as "Associate to watch" by the prestigious firm Chambers & Partners since its 2019 edition. She is described as well prepared and with recognized experience. They also praise her intelligence, attention to detail and understanding of business needs. In 2017 and 2018 she was recognized by Legal 500 as "Next generation lawyer." They highlight her excellent academic background combined with years of experience and professionalism. Since 2019 she has been recognized as "Rising star" by Legal 500, and since 2021 by International Tax Review.


- Bar Association of Paraguay
- International Bar Association (IBA)
- International Fiscal Association (IFA)

  • Attorney, National University of Asuncion, 2007. 
  • Public Notary, National University of Asuncion, 2008.
  • Tax Specialist, the American University, 2009.
  • Diploma in Taxation, Inter-American Center of Tax Administrations and the External University of Colombia, 2013.
  • Specialist in Administrative Law, University of Salamanca, 2014.
  • Specialist in Tax Fraud and Money Laundering, University of Castilla – La Mancha, 2015.
  • Master in International and European Tax Law, with specialization in customs law and international trade –Maastricht University (Netherlands), 2021.

"She is a very intelligent lawyer who is very detailed with her work."

Chambers Latin America / Tax / 2020

Next Generation Lawyer

Legal 500 / Tax

FERRERE was awarded at the ITR Americas Awards 2023

The firm was recognized as Firm of the Year both in Paraguay and Uruguay.


FERRERE receives 6 nominations for ITR Americas Awards 2023

Most notably: nominations for “Tax Firm of the Year” in Bolivia, Paraguay and Uruguay.

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