Horacio Sanchez Pangrazio

OTHER PROFESSIONAL INFORMATION Authorized to practice law in the Republic of Paraguay, Professional Registration No. 43.179. Professional authorized to carry out transfer pricing studies, Registration Certificate No. 04. Professor of Tax Law at the Law School of the Catholic University of Asunción. OTHER STUDIES Course on Transfer Pricing - Inter-American Center of Tax Administrations - 270 hours. Advanced Professional Certificate in International Taxation - International Bureau of Fiscal Documentation - 61 hours. Course on Exchange of Information (9th edition) - Inter-American Center of Tax Administrations. 150 hours. Advanced Professional Certificate in Transfer Pricing (1st edition) - International Bureau of Fiscal Documentation - 120 hours. WORKSHOPS, SEMINARS AND FORUMS Conference on Tax Practice Trends Between Latin America and USA, organized by the International Bar Association in Miami, USA - June 2019. Seminar on Capital Markets and Stock Exchange, organized by the professional training institute Consulting Group. Practical Workshop on Corporations. Held at the Instituto Tecnica Contable. Seminar on Offshore Banking and Tax Havens. Organized by the professional training institute Consulting Group PUBLICATIONS Publications on tax and international tax issues in international tax media such as Bloomberg Tax, MNE Tax and in national, academic and business media.

Master in Tax Advice 2017 - 2018 Navarra University | Madrid, Spain. Bachelor of Public Accounting 2015 - PRESENT Autonomous University | Asunción, Paraguay Specialization in Taxation 2014 - 2016 Center for Tax Studies | Asunción, Paraguay Lawyer 2008 - 2013 Our Lady of Asunción Catholic University | Asunción, Paraguay GPA: 4,23 / 5 High School in Science and Technology 1994 - 2006 Cristo Rey College | Asunción, Paraguay

VOUGA Abogados | Asunción, Paraguay 2022 - PRESENT Senior Attorney, Tax Department Leader of the international tax area of the Tax Department. Tax advice on special investment regimes with emphasis on industrial free zone, advising the main investment of Paraguay under this regime. Technical studies on transfer pricing. Ferrere Abogados | Asunción, Paraguay 2018 - 2022 Senior Attorney, Tax Department Tax planning for individuals, companies and groups of companies at national and international level. Comprehensive analysis of the tax consequences of international and national corporate restructuring operations. Legal advice in administrative and contentious-administrative proceedings. Recovery and refund of exporters' tax credits. Aderta Abogados | Madrid, Spain 2018 - 2018 Tax Advisor Tax planning and asset management at the intra-community and international levels. Legal assistance in inspection processes before the State Agency of Tax Administration of Spain. Advice on compliance with substantial and formal tax obligations. Reyes, Montero & Associates, Accounting Firm | 2016 - 2017 Asunción, Paraguay External Legal Advisor External legal advice on issues related to compliance with formal and substantive tax obligations.