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

Email: humberto.pacheco@pachecocoto.com

Phone: +506 2258 1619

Languages: Spanish, English

Head of the Corporate and Estate Tax Planning Division

 

Humberto Pacheco, Senior Partner of Pacheco Coto, specializes in tax and estate planning both at the local and international levels.

For over 30 years Mr. Pacheco has advised high net-worth individuals and corporations on tax-efficient structures that lower the impact of taxation whilst also providing effective asset protection and a means of transferring wealth to future generations.

Mr. Pacheco is a Founding Member and Past-President of the Costa Rican-American Chamber of Commerce and a Founding Member of AED (the Costa Rican's United Way, The Association of Businessmen pro Development).

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

Chambers and Partners Leading Lawyers of the World has granted Mr. Pacheco must prominet lawyer of Costa Rica status in its 2005 and 2006 editions.

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

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

Lecturer

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

Boards of Directors

• 1999-2004 The New World Symphony of Miami (currently Trustee)
  
• 1997-2007 AED (United Way Costa Rica)
• 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
• 1985- Coalition for the Promotion of Costa Rica (President)
• 1985-1986 National Chamber of Tourism
• 1984-1985 Lacsa Airlines
• 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
  
• American Chamber of Commerce of Costa Rica (Founder)
• The Association of the Bar of the City of New York
• Young President's Organization (Till 1990)
• The President's Special Advisory Commission on Foreign Investment (1975-1976)

Personal Information

• Listed by Chambers and Partners in ¨Leading individual attorney of Costa Rica¨ category and ¨Leader in the International Tax¨category (2005 and 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 defor 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