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Marjorie Christine Bouscayrol Q.

Phone: 502-2421-5771
Fax: 502-2421-5724
Email: marjorie.bouscayrol@carrillolaw.com



Ms. Bouscayrol´s practice has evolved into a specialized tax counsel. She provides advice for companies, regarding tax policies, tax planning, and related matters concerning multiple transactions, restructuring, M&A processes involving due diligence procedures and post-acquisition reorganization.
Her experience includes handling tax administrative proceedings on a judicial and constitutional level.


Francisco Marroquin University, Attorney and Notary public, cum laude, Award of the Dean´s Academic Excellence, (2002); Universidad de Salamanca, Spain, Postgraduate in International Tax of Entities, (2003); Universidad de San Carlos de Guatemala, concluded curriculum in Masters Degree in Tax Law, (2004); Universidad Complutense de Madrid, Spain, Orientations in Tax Reforms for Latin America from International Experience, (2005).

She has attended several international tax seminars, including the International Fiscal Association Congress in Amsterdam, Holland (2006), Brussels, Belgium (2008), and the Second Annual Global Congress of International Tax Planning, Money Laundering Compliance, in Miami, Florida, United States of America (2002). She is currently completing the LLM program in Finance at Francisco Marroquin University.

Professional Activities:

Joined the firm from 2001 through 2007, and reincorporated in 2010.

She has worked as an external Legal Counsel for the Tax Administration Superintendence (SAT), and has prepared and reviewed several tax related law projects.

As a lecturer, Ms. Bouscayrol has been Professor of Tax Law I and II courses at Francisco Marroquin University (2007 to date), and assistant lecturer (2005-2006). She has also lectured as an invited panelist in the Forum regarding Tax Policies for the Master Administration Business-MBA- in Atlantic International University (2006); and as an invited professor at Universidad Rafael Landivar, Specific Taxes, Maestria en Asesoria Tributaria (2008). She currently asesses graduation thesis concerning Taxation related topics from Francisco Marroquin University, and Rafael Landivar University.


Thesis: "Validity of the termination of labor agreements once the pleading of requests has been filed before the corresponding judge, before notifying the employer", 2003.


Guatemalan Bar Association

Law Practice:

Taxation, Corporate Law, and Administrative/Constitutional Litigation

Foreign Languages:



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