Andrea Miranda

Andrea Miranda
Senior Associate of Tax, Dispute Resolution: Litigation and arbitration and Regulatory, Government affairs at ECIJA Guatemala

T.+502 2259 1200

Andrea specializes in Civil Litigation, Tax Law and Administrative Law, with more than 8 years of experience in civil and commercial disputes and tax and administrative law advising.



  •  She has acted as counsel and proxy of the Guatemalan Tax Authority (SAT) in criminal tax disputes and as a consultant for the Office for the Control of Territorial Reserves of the State (OCRET)
  • Her administrative law practice mainly focuses in tax matters, the education sector and the energy market.
  • Andrea has been a consultant for both local and international clients, NGOs and diplomatic missions in their tax planning and defense for more than 8 years.



  •  Law Degree – Universidad de San Carlos de Guatemala.



  • Member of the Guatemalan Bar Association.
  • She obtained a Certificate in Strategic Litigation by the Guatemalan Tax Authority and the Universidad de San Carlos de Guatemala, as well as a certificate in tax law by the Centro de Capacitación Tributaria y Aduanera para Contribuyentes –CENSAT-.
  • She has completed several specialization courses in tax, administrative, civil and constitutional litigation.
  • She obtained a Certificate in Transfer Pricing by the Secretariat for Central American Economic Integration –SIECA-.
  • She regularly is a panelist in conferences relating to tax and education law conferences.
  • Associate of the Guatemalan Institute of Tax Law.
  • Speaks Spanish and English.

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