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Home Experts Horacio Peroni Franco

Horacio Peroni Franco

Partner


Horacio heads the Tax Department of Peroni, Sosa, Tellechea, Burt & Narvaja, LATAXNET’s member firm in Paraguay, and is the first point of contact for international clients and foreign counsel doing business in Paraguay. He advises on market entry and investment structuring, tax incentive regimes (investment promotion, maquila, free zones), double tax treaties and day-to-day corporate tax matters, and represents clients in audits and litigation. He began his career at the tax administration (SET, today DNIT) and later took part, in private practice, in Paraguay’s 2020 tax reform. Ranked by Chambers & Partners, The Legal 500 and ITR World Tax.

Service(s)
International Corporate Tax Tax Certainty & Controversy Private Clients & Family Office
Areas of Expertise
Market entry and structuring of foreign investment into Paraguay
Tax incentive regimes (Law 60/90, Law 7.548/2025, maquila, free zones)
Application of double tax treaties
Day-to-day tax advisory for Paraguayan subsidiaries of international groups
Corporate restructurings (mergers, spin-offs, reorganizations)
Tax controversy and litigation before the DNIT, the Tax Court (Tribunal de Cuentas) and the Supreme Court of Justice
Tax audits and administrative proceedings; customs administrative proceedings. Postgraduate lecturer in tax law
Education
Law degree (Abogado)
Universidad Católica “Nuestra Señora de la Asunción”
Specialist in Taxation and Tax Advisory
Instituto Superior de Formación Tributaria y Empresarial
Intensive Legal English Program
University of California, San Diego (UCSD Extension)
Languages
English, Spanish
Professional Experience
From 2015 to 2020: Nora Ruoti & Asociados – Tax Advisor; Head of the Tax Advisory Area (last two years)
From 2014 to 2015: Subsecretaría de Estado de Tributación (SET, today DNIT) – Tax Regulations Department (DEINT)
Horacio Peroni Franco
Partner
+595 21 319 9000

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