Fernando Barrios Associate

Professional Qualifications: - Doctor in Law and Social Sciences, Universidad de la República, Montevideo, Uruguay (2012). - Postgraduate in International Tax Law (CIDTI 2014), Universidad Austral, Buenos Aires, Argentina (2014). - Master in Tax Law, Universidad de Montevideo (currently studying). Professional Background: Hughes & Hughes (2009) Teaching Experience: Assistant Professor of Tax Law, School of Law, Universidad de la República (2015). Areas of Practice: Dispute Resolution, Tax Law, International Tax Law, Customs Law, Bankruptcy and Insolvency. Awards: - Latin American Award FELABAN at the XIV Essays Competition for Young Lawyers convened by Latin American Banks Association (2012). - Inter-American Award (second place) at the Competition of Essays “Law Student Award 2011” convened by InterAmerican Bar Association (2011). - Special Honorable Mention at the V Latin American Competition of Essays on Human Rights convened by Cátedra UNESCO de Derechos Humanos de la Universidad de la República (2008). - National Award Aportando al Medio Ambiente at the Competition of Essays on Environmental Law “Aportando al Medio Ambiente” convened by Hughes & Hughes Abogados (2008). - South American Regional Award Gustave Moynier at the Competition of Essays on International Humanitarian Law “Gustave Moynier” convened by the International Committee of the Red Cross (ICRC) and the Human Rights Institute of the School of Laws of the Universidad Nacional de La Plata (2006).

[email protected] 25 de Mayo 455 C.P. 11000 Montevideo -Uruguay Tel.: (598) 2916 0988 Fax: (598) 2916 1003

Fernando Barrios Associate - Honorable Mention at the II Latin American Competition of Essays on Human Rights convened by Cátedra UNESCO de Derechos Humanos de la Universidad de la República (2004). Conferences: - Speaker at the Annual Conference of the Colonia Real-Estate Chamber (CIC), December 17, 2015, Radisson Colonia del Sacramento Hotel & Casino (dissertation on tax aspects related to the real-estate sector). - Speaker at the III Course “Training and Update Programme” (dissertation on “Financial information in the era of exchange of information between Tax Authorities. Double taxation agreements and tax Information Exchange agreements signed by Uruguay. Automatic exchange of financial information”, organized by Chamber of Financial Entities and Stock Exchange of Montevideo, September 14/16 (2015), Stock Exchange of Montevideo. - Speaker at the II Course “Training and Update Programme” (dissertation on “Double taxation agreements and tax information exchange agreements, the challenges of the new tax tendencies, banking secrecy in the era of exchange of tax information”, organized by Chamber of Financial Entities and Stock Exchange of Montevideo, September 17 (2014), Stock Exchange of Montevideo. - Speaker at the Conference “Opportunities to complement businesses from Uruguay” (Dissertation at Part N° I – “Uruguay, a platform for the development and export of services”, Panel N° II – “Other tax incentives and bilateral treaties”), organized by Instituto de Promoción de Inversiones y Exportaciones Uruguay XXI, April 16-17 (2013), Embassy of Uruguay – Buenos Aires. - Speaker at the XXXI Latin American Conference on Financial Law (COLADE), organized by the Latin American Banks Association (FELABAN) and Banco República del Uruguay (BROU), dissertation on “Banking Secrecy in the Era of Tax Information Exchange”, October 10-12 (2012), Radisson Victoria Plaza – Montevideo. - Speaker before the Committee of International Affairs of the Senate, dissertation in opportunity of the discussion of the bill to approve the Tax Information Exchange Agreement between Argentina and Uruguay, October 11 (2012), Legislative Palace – Ministers Room. - Speaker at the Conference “Tax Information Exchange Agreement between Argentina and Uruguay. Uruguayan and Argentine perspectives on the Agreement”, organized by LA LEY, August 8 (2012), Auditorium La Ley – Buenos Aires.

Fernando Barrios Associate Publications: - “El intercambio de información sobre operative de empresas y grupos multinacionales (Acción 13 del Proyecto BEPS)” [Exchange of information on the operative of multinational enterprises/groups (Action 13 of BEPS Project)], published by Profesionales & Empresas (CADE), March (2016). - “El intercambio automático de información como nuevo estándar fiscal internacional” [Automatic exchange of Information as the new international tax standard], published by Revista Impuestos, Editorial Legis, September-October (2015). -“Asistencia mutua entre Administraciones Tributarias” [Mutual assistance between Tax Authorities], published by Revista Tributaria, July-August (2015). - “La Convención sobre asistencia administrativa mutua en materia fiscal: una recorrida por sus principales lineamientos” [The Convention on Mutual Administrative Assistance in Tax Matters: an overview on its main guidelines”], published by Revista Tributaria, January-February (2015). - “Los últimos desarrollos de la OCDE en materia de transparencia fiscal internacional (intercambio automático de información financiera)” [OECD latest developments on international tax transparency (automatic exchange of financial information)], published by Consultor Tributario, July (2014). - “Asistencia mutua para recaudar impuestos: Modelos OCDE, ONU y CE/OCDE” [Mutual assistance for collection of taxes: OECD, UN and EC/OECD Models], published by Revista Impuestos, Editorial Legis, July-August (2014). - “Intercambio de información bancaria y asistencia internacional en la recaudación de impuestos: aspectos procesales de los acuerdos de intercambio de información tributaria y convenios de doble imposición suscritos por Uruguay” (Segunda Parte) [Exchange of Banking Information and international assistance in the collection of taxes: procedural aspects of tax information exchange agreements and double taxation conventions signed by Uruguay – Part Two –], published by Consultor Tributario, January (2014). - “Intercambio de información bancaria y asistencia internacional en la recaudación de impuestos: aspectos procesales de los acuerdos de intercambio de información tributaria y convenios de doble imposición suscritos por Uruguay” (Primera Parte) [Exchange of banking information and international assistance in the collection of taxes: procedural aspects of tax information exchange agreements and double taxation conventions signed by Uruguay – Part One –], published by Consultor Tributario, October (2013).

Fernando Barrios Associate - “Irretroactividad de la ley tributaria más gravosa: a propósito de un caso de prescripción” [Non-retroactivity of non-favorable tax law: with respect to a case of prescription], published by Consultor Tributario, July (2013). - “El secreto bancario en un contexto de intercambio internacional de información tributaria” [Banking Secrecy in a context of International Exchange of Tax Information], published by Revista Impuestos (Editorial Legis), March - April (2013). - “Insistiendo sobre algunas cuestiones atinentes a la repetición de tributos” [Insisting on some issues related to taxes’ devolution], published by en Consultor Tributario, February (2013). - “El Secreto Bancario en Tiempos de Intercambio de Información Tributaria” [Banking Secrecy in the Era of Tax Information Exchange], essay awarded in Latin America by the Latin American Banks Association (FELABAN), published by Consultor Tributario, December - January (2012- 2013). - “Contribución al estudio del delito de fraude concursal (art. 248 de la Ley 18.387)” [Contribution to the study of bankruptcy fraud (Act 18.387, section 248)], published by La Justicia Uruguaya, volume 142 (2010). - “Apuntes sobre la Responsabilidad Civil del Abogado en el Derecho Uruguayo. Perspectiva dogmática y jurisprudencial” [Notes on the Lawyer Civil Liability in the Uruguayan Law. Dogmatic and Case-Law Perspectives], published by Revista Jurídica (Universidad Católica de Santiago de Guayaquil), Nº 28 (2010) and La Justicia Uruguaya, volume 143 (2011). - “Emprendimientos viables: su defensa en la nueva legislación concursal uruguaya” [Sustainable enterprises: its defence in the new Uruguayan bankruptcy regime], published by La Justicia Uruguaya, volume 140 (2009). - “Opúsculo sobre la Filosofía del Derecho Ambiental” [Opuscule on the Philosophy of Environmental Law], published in the book Trabajos premiados en el Concurso de ensayos sobre Derecho Ambiental “Aportando al Medio Ambiente”, Linardi y Risso (2008). Memberships: -Uruguayan Bar Association -Uruguayan Tax Studies Association -Uruguayan Association of Advisers on Insolvency and Companies’ Restructuring. -Institute of Public Finance -Inter-American Bar Association

Fernando Barrios Associate Languages: - Spanish - English - Portuguese