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Humberto Pacheco A., M.C.L.
Senior Partner

Email: humberto.pacheco@pachecocoto.com

Phone: +506 2505 0900

Languages: Spanish, English

Head of the International Tax and Estate Planning Division

 

Humberto Pacheco, Senior Partner of Pacheco Coto, specializes in asset planning at international level.

Chambers Global Guide (2006-2011) has consistently listed Mr. Pacheco in Band 1 - Star Performer Ranking, and profiled him as "a savvy superstar of a lawyer" who "clearly stands head and shoulders above the market with his signature tax planning expertise".

For over 30 years, Mr. Pacheco has advised individual and corporate multinational clients on tax-efficient structures that lower the impact of taxation whilst also providing effective asset protection and ensuring the most efficient transfer of succession wealth. In 1987, Mr. Pacheco designed a trust structure (Briefcase Trust) that is, to date, recommended by several major international banks to their private clients.

Mr. Pacheco is a Founding Member and Past-President of the Costa Rican-American Chamber of Commerce and a Founding Member of AED (Costa Rica United Way).

He is the author of numerous publications and is widely recognized as a top authority in international tax, corporate and estate law.

 

Education

• Harvard Law School, P.I.L., 1972 and 1976
• University of Miami, M.C.L., 1971
• Notre Dame University, England S.L.P. 1971
• Universidad de Costa Rica, Licentiate in Law, Notary Public, 1965

Bar Admission

• Admitted to the Bar of the Republic of Costa Rica, 1965

Scholar

• Scholar in Residence, University of San Diego, California School of Law, Summer 1984

Publications

• “COSTA RICA”  - The Americas Restructuring and Insolvency Guide 2008-2009, (co-author Andrea Hulbert), Globe White Page Ltd., 2008
• “Anti-cartel Enforcement Costa Rica” (co-author Jolene Knorr, LL.M.), Cambridge University Press Cartels Project, 2008
• "COSTA RICA'S SOAK-UP TAX PROVISION", Tax Notes International (co-author D. Salto Ph.D);2007.
• "THE BRIEFCASE TRUST", private paper prepared for a presentation at UBS bank Zurich, 2002.
• “Asset Protection” Private Paper, San José, 2000
• “Investment Climate in Costa Rica” Forbes Magazine and Council of the Americas Conference, The Latin American Market, New York, 1996
• “The Costa Rican Holding Company” International Bar Association Conference, Melbourne, 1994
• “Costa Rica” American Bar Association International Estate Planning, 1994
• “Costa Rica, Aspectos Legales de la Inversion Extranjera en America Latina” Bid-Berckholtz, 1990
• “Costa Rica. The Regulatory Environment” Latinfinance, Latin America Trade Finance, 1990
• “Costa Rica: At the End of the Rainbow” International Tax Planning Association Seminar, 1989
• “Forced Heirship - The Effects of Trusts Made by Persons from Civil Law Countries” Cayman Bankers Conference, 1987
• “Costa Rica, a Suitable Place for Investment and an Ideal Base of Operations” CENPRO, 1985
• “Costa Rica, Legal Aspects of Doing Business in Latin America” Center for International Legal Studies, 1983
• “How to Obtain Costa Rican Residence” Personal Finance, February, 1981
• “Transference of the Social Seat of a Foreign Company to Costa Rica” Tax Planning International, September, 1980
• “Costa Rican Stock Corporation” Tax Planning International, June, 1978
• “The Costa Rican Retirement Law” Tax Planning International, June, 1977
• “Foreign Investment in Costa Rica: The Legal Framework” Lawyer of the Americas, June 1971
• “Costa Rica. Real Estate Purchases by Foreign Investors” Tax Management International Journal, 1971

Lecturer

• International Trust and Tax Planning Summit, Miami, 2008
• UBS bank Zurich, presentation to select high net worth client tax advisors on "The Briefcase Trust", 2002.
• Forbes Magazine and Council of the Americas Conference, The Latin American Market, New York, 1996
• International Bar Association, 26th Biennial Conference, Berlin, 1996
• Center for International Legal Studies, Environmental Regulation, Waidring, Austria, 1996
• American Bar Association, International Estate Planning, Santa Barbara and Hilton Head, 1994
• International Tax Planning Association Seminar, Palm Beach, 1989
• Ninth Annual Tax Planning Conference on U.S. Investment Planning for Foreign Persons, Miami, Florida, 1989
• Cayman Bankers Tax Conference, Georgetown, 1987
• 12th International Tax Planning Conference, Santa Fe, 1986
• Foreign Law Association, Los Angeles, California, 1982 and 1984
• Twin Cities Trade Seminar, Minneapolis, Minnesota, 1983
• Ubersee Bank Swiss Conference, Zurich, Switzerland, 1981
• Kephart Communications Seminar, Costa Rica, 1979, 1980 and 1981
• 2nd International Tax Planning Conference, Nice, France, 1976
• PLI Foreign Tax Planning, San Francisco, 1976
• International Academy of Trial Lawyers, Costa Rica Meeting, 1976
• IV World Tax Havens Conference, London, 1975
• PLI Foreign Tax Havens, New York, 1974
• American Business Council, Costa Rica, 1972
• University of Miami Annual Tax Conference, San Jose, Costa Rica, 1971

Boards of Directors

• 2009-        The Humberto Pacheco Coto Foundation (founding member)
  
• 1999-2004 The New World Symphony of Miami (currently Trustee)
  
• 1997-2007 AED (United Way Costa Rica - founder)
• 1996-2000 Coalition for Development Initiatives (CINDE)
• 1995-2004 Union of Chambers of Costa Rica (UCCAEP)
• 1993-1997 National Center of Culture Foundation (President)
• 1992-2000 Pan American High School (President)
• 1986 Special Envoy to Invite Vice-President Bush to Costa Rica´s Presidential Inauguration.
• 1985- Coalition for the Promotion of Costa Rica (President)
• 1985-1986 National Chamber of Tourism
• 1984-1985 Lacsa Airlines, the Costarican flagcarrier
• 1972-1979 & 1982- American Chamber of Commerce of Costa Rica
• 1968-1974 National Chamber of Finance, Investment and Credit (Vice-President)

Member

• International Bar Association (Country Representative 1997- )
• Council of Experts of the Sovereign Society, London
• Congress of Fellows of the Center for International Legal Studies, Salzburg, Austria
  
• American Chamber of Commerce of Costa Rica (Founder)
• Young President's Organization (until 1990)
• The President's Special Advisory Commission on Foreign Investment (1975-1976)

Personal Information

• Listed by Chambers & Partners’ Global Guide 2008 in Band #1 (The best) Corporate/Commercial category and in Star Performer ranking in the Corporate /Commercial: Tax category.
  
• Listed by Chambers and Partners in ¨Leading individual attorney of Costa Rica¨ category and ¨Leader in the International Tax¨category (2005,2006,2007,2008)
  
• Founding Member "Humberto Pacheco Coto Foundation" (2009)
• Columnist, LA REPUBLICA newspaper, Costa Rica (2006-)
  
• Chairman, Dispute Settlement Committee, 6th Business Forum of the Americas, Buenos Aires, Argentina (2001)
• Chairman, Investment Committee, 5th Business Forum of the Americas, Toronto, Canada (1999)
• Coordinator of the Private Sector for President Clinton´s Visit to Costa Rica (May 1997)
• Chairman, Investment Committee, 3rd Business Forum of the Americas, Belo Horizonte, Brazil (1997)
• Special Envoy before Vice-President George Bush; invitation to Costa Rica´s Presidential Inauguration 1986.
• Advisor to the President of Costa Rica (1974-1978)
• Recorded Biographically in Marquis Who's Who in the World since 1978