ARMANDO SERRANO

• Master of Laws in Constitutional Law.
  Doctor of Jurisprudence.
• Specialist in dispute resolution in trade agreements.

AGREEMENT AND GOLD MEDAL, for recognition of services and knowledge that enabled the implementation of the 25% Income Tax allocation as revenue for the municipal coffers. – I. Cantonal Council of the City of Machala and its Mayor, June 2, 2005. – ACADEMIC RECOGNITION, for having obtained the highest grades in the Specialization in International Negotiations, Second Cohort. – Catholic University of Santiago de Guayaquil, Postgraduate System, February 11, 2010. – CERTIFICATE FOR SERVING ON THE INDEPENDENT COMMISSION OF DISTINGUISHED JURISTS, FOR THE EVALUATION OF JUDGMENTS AND/OR RESOLUTIONS, WITHIN THE JOSÉ M. LEQUERICA COMPETITION. – President of the Provincial Court of Justice of Guayas, June 5, 2019.

• Seminar on COOPERATIVISM (1975).
• Seminar on MARITIME LAW AND INSURANCE (1979).
• Seminar on REFORMS TO THE CODE OF CIVIL PROCEDURE (1979).
• Seminar on TAX AND CUSTOMS LAW (1980).
• Intensive Course on TAX LAW AND SPECIAL CUSTOMS REGIMES (1980).
• Seminar on LIQUIDATION AND BANKRUPTCY OF COMPANIES AND THE LIABILITY OF DIRECTORS IN SUCH ACTS (1983).
• Seminar on PROCEDURAL LAW.
• National Seminar on “FOREST NATURAL RESOURCES AND THEIR INDUSTRIALIZATION” (1990). Seminar “Special Customs Regimes as Incentives for Export Promotion” (1995).
• Seminar “Economic Miracles in Chile, Argentina, and Peru: Social Cost” (1997).
• National Seminar “Paris Convention and the Agreement on Trade-Related Aspects of Intellectual Property Rights” (1998).
• Seminar “The New Organic Customs Law and its Regulations” (August 20, 1998).
• Seminar “Strategic Planning of the Ecuadorian Customs Corporation,” sponsored by INCAE (September 17-19, 1999). Conference on the IST SYSTEM: AN INTEGRATED MANAGEMENT TOOL FOR SAFETY, QUALITY, AND THE ENVIRONMENT, Guayaquil Chamber of Industries (April 9, 2001).
• SEMINAR ON ARBITRATION AND MEDIATION LAW, Mediation Center – Judicial Branch (May 23, 2001).
• Conference on THE IMPACT OF STATE AND LOCAL TAX ASPECTS ON COMPETITIVENESS: THE BANANA CASE, Espíritu Santo University (July 19, 2001).
• Seminar on the JUDICIAL SYSTEM OF THE UNITED STATES OF AMERICA, presented by Dr. Charles Abernathy, of Georgetown University Law Center, Washington, D.C., by the Faculty of Law, Social Sciences and Politics of the Catholic University of Santiago de Guayaquil (October 13-15, 2003).
  IV ECUADORIAN TAX LAW CONFERENCE, Ecuadorian Institute of Tax Law, Quito (July 8-9, 2004).
  XXII CONFERENCE OF THE LATIN AMERICAN INSTITUTE OF TAX LAW, Quito (September 20-24, 2004).
  INTERNATIONAL SEMINAR ON AUTONOMIES AND DECENTRALIZATION, SYNTAGMA, Governance and Law, Guayaquil (July 17-24, 2004). May 18, 2005) – Administration of Customs Processes for Customs Valuation, Risk Analysis, and Integrated Tariff Management, Guayaquil, (December 20-21, 2006) – Specialist, International Business (2010) 1028-10-706966 – Catholic University of Santiago de Guayaquil, January 19, 1910 – XI Ecuadorian Conference on Tax Law, IEDT (Ecuadorian Institute of Tax Law), December 9-10, 2010 – Course on Constitutionalism on “Legal Theory and Legal Argumentation,” July 4-7, 2011, University Catholic University of Santiago de Guayaquil – First National Arbitration Conference, “The Arbitration Process in Ecuador”, April 11, 2012, Guayaquil, Ecuador.
• Specialist in Dispute Resolution in Trade Agreements (2012) 1028-12-86028482. Catholic University of Santiago de Guayaquil, September 28, 2012.
  Master’s Degree in Constitutional Law, Catholic University of Santiago de Guayaquil, 2013-2014, Guayaquil, Ecuador.
  Workshop on Litigation Techniques for Oral Trials with Application of the General Organic Code of Procedures, Faculty of Law and Social and Political Sciences, Catholic University of Santiago de Guayaquil, October 29 and 30, 2015.
  International Summit of Family Businesses in Ecuador, Chamber of Industries and Commerce Ecuadorian-German, Munich Business School. June 2015.-
  VI NATIONAL ARBITRATION COMPETITION, AMCHAM Arbitration and Mediation Center, College of Law of the University of San Francisco de Quito and the Catholic University of Santiago de Guayaquil, March 30 and 31, 2017.-
  FIRST INTERNATIONAL CONGRESS OF PROCEDURAL LAW. Catholic University of Santiago de Guayaquil, Continuing Education System, November 12-14, 2018.-
  INTERNATIONAL CONGRESS OF THE XVII IBERO-AMERICAN FORUM OF ADMINISTRATIVE LAW, FIDA 2018, October 11, 2018.-
  SEMINAR ON THE ORGANIC ADMINISTRATIVE CODE. Catholic University of Santiago de Guayaquil, Continuing Education System, March 19-22, 2018.-
  5th Annual Congress, Ibero-American Institute of Law and Finance.- June 13-14, 2019.-
  New Trends in Transfer Pricing in Latin America as a Result of the Implementation of the BEPS Plan. Grant Thornton, November 20, 2019.-
  Second Intensive Conference on Constitutional Law. Catholic University of Santiago de Guayaquil, Continuing Education System, October 29-30, 2019. – ACADEMIC SEMINAR FOR THE DISCIPLINARY COMMITTEES OF THE ARBITRATION AND CONCILIATION CENTER. – Guayaquil Chamber of Commerce, Arbitration and Conciliation Center, Liga Pro, LaLiga Business School, February 4-6, 2020.

Meeting of “GOVERNMENT EXPERTS ON CUSTOMS MATTERS OF THE CUSTOMS AFFAIRS COUNCIL,” sponsored by the Andean Community, in Lima, Peru (January 1-2, 1999).

Seminar on “BUSINESS FACILITATION MEASURES ON CUSTOMS MATTERS,” sponsored by the FTAA, from January 26-28, 2000, in Miami, Florida, United States.

Seminar of the EIGHTEENTH SESSION OF THE TECHNICAL COMMITTEE ON RULES OF ORIGIN, organized by the WORLD CUSTOMS ORGANIZATION (WCO), from February 21-25, 2000, in Brussels, Belgium.

Twelfth Meeting of the Andean Committee on Customs Affairs, at the General Secretariat of the Andean Community, April 6-7, 2000, in Lima, Peru.

Third Meeting of EXPERTS ON HARMONIZATION OF CUSTOMS REGIMES -Granadua Project- General Secretariat of the Andean Community, Lima, Peru (February 26, 2003).
Third Meeting of EXPERTS ON HARMONIZATION OF CUSTOMS REGIMES -Granadua Project- General Secretariat of the Andean Community, Lima, Peru (March 5, 2003).
Intensive Course on International Tax Law (CIDTI), Faculty of Law, Austral University, Buenos Aires, Argentina (July 21-25, 2003).
IX Symposium of the Americas, Customs, Trade and Finance, Miami, Florida (April 11-13, 2005).
Colombian Conference on Tax Law ICDT, (February 20, 2006) Cartagena, Colombia.

23rd Conference of the Latin American Institute of Tax Law, Córdoba, Argentina, (October 22-26, 2006)
WTO-IDB/INTAL Workshop on International Trade Negotiations in Agriculture, Buenos Aires, Argentina, (October 9, 2006)
OECD-IDB/INTAL-WTO Regional Meeting on Agriculture and Trade in Latin America, October 10-11, 2006, Buenos Aires, Argentina.

Colombian Conference on Tax Law, ICDT, (February 21-23, 2007) Cartagena, Colombia.

Mexican Congress of Tax Law, Mérida, Mexico, 2008.
Regional Seminar on International Tax Law, IFA (International Fiscal Association), Santiago, Chile, June 19-20, 2009.
Specialist in Tax Law, University of Castilla-La Mancha – Toledo, Spain (February 26, 2010).
III International Course on Customs Law – Subjects and Sanctions in Comparative Customs Law, March 30 to April 1, 2011, University of Rosario, Faculty of Law and Continuing Education, Bogotá, Colombia. 65th Congress of the International Fiscal Association, September 11–16, 2011, Paris, France.
XXVI Latin American Conference on Tax Law, September 2–7, 2012, Santiago de Compostela, Spain.
Intensive Course on Transfer Pricing, Department of Tax Law, Austral University, October 30–31, 2017.
II Congress of the Philosophy and Law Collection – World Congress on Evidentiary Reasoning, University of Girona, Spain and Marcial Pons Publishers, June 6–8, 2018

• Speaker on the topic of “MAQUILA: Concept and Generalities” at the Seminar-Workshop on Maquila in Ecuador, organized by the Guayaquil Chamber of Commerce (1991).
• Invited speaker at the Seminar organized by the National Development Bank on “MAQUILA IN ECUADOR,” to discuss comparative international legislation on maquila (1992).
• Delegate for the Guayaquil Chamber of Commerce to the [unclear – possibly “Professor of Tax Law”], at the Catholic University of Santiago de Guayaquil (2002).
• Drafting of the Organic Customs Law Project (1993). Invited speaker at the seminar organized by the Guayaquil Chamber of Commerce and the Guayaquil Chamber of Industries on the “NEW ORGANIC CUSTOMS LAW” (August 6, 1998).
• Conference on: CUSTOMS TAXES AND PROCEDURES AND THEIR IMPACT ON THE COMPETITIVENESS OF NATIONAL EXPORTS: THE CASE OF BANANAS, Universidad Espíritu Santo (June 19, 2001).
• Seminar on SPECIAL CUSTOMS REGIMES, Guayaquil Chamber of Industries (July 24, 2001). Seminar on SPECIAL CUSTOMS REGIMES, Guayaquil Chamber of Industries (November 27, 2001)
  Conference on: TAX REFUND FOR THE EXPORT SECTOR THROUGH THE DRAW BACK RESOLUTION, Guayas College of Commercial Engineers, April 25, 2002.

BOOK

THE INDUSTRIAL WAREHOUSE: Authors’ Library of the Faculty of Law of the Catholic University of Santiago de Guayaquil, Corporation of Studies and Publications, 2007.

SPECIALIZED JOURNALS OR LEGAL BULLETINS

“CONSUMER PROTECTION LAW”, Guayaquil Chamber of Industries (April 28, 1990).

“NEW CUSTOMS LAW,” Guayaquil Chamber of Commerce (March 1993).

“THE DRAWBACK,” El Exportador, newsletter of the Ecuadorian Federation of Exporters, Year 2, Number 5, August 2002.

“ECUADORIAN CUSTOMS AND ITS IMMEDIATE FUTURE,” Industrias, Guayaquil Chamber of Industries, Number 18, June 2003.

TAX EQUITY LAW VIOLATES CONSTITUTIONAL GUARANTEES: IT LIMITS THE RIGHT TO DEFENSE AND EFFECTIVE PROTECTION. – Revista Jurídica, ISSN#1390-4434, LATINDEX:14532, Faculty of Law and Social and Political Sciences, Catholic University of Santiago de Guayaquil. 2009/26.-

MINIMUM INCOME TAX.– Law Review, ISSN#1390-4434, LATINDEX:14532, Faculty of Law and Social and Political Sciences, Catholic University of Santiago de Guayaquil, 2010/27.-

EL UNIVERSO NEWSPAPER (GUAYAQUIL)

“OPINIONS – CUSTOMS CORPORATION” (November 28, 1997).

“EXPORT TAXES” (December 27, 1996).

“CUSTOMS REGULATIONS” (May 5, 1994).

“CUSTOMS LAW” (March 22, 1994).

“CONSUMER PROTECTION LAW” (July 2, 1990).

“LICENSING FEE” (July 5, 1988)

“CLAIM FOR UNDUE PAYMENT, 1.5 x 1000 TAX” (February 11, 1988).

“INDUSTRIES CLOSED” (December 15, 1987).

“OPINIONS – MUNICIPAL BUDGET” (November 22, 1987).

“OPINIONS – 1.5 x 1000 TAX ​​AND THE INDUSTRIAL SECTOR” (July 4, 1987).

“OPINIONS – 1.5 x 1000 TAX” (November 20, 1987).

“REVENUE COLLECTION OF THE 1.5 x 1000 TAX” (August 15, 1987).

CUSTOMS DUTIES (2018)

BUDGET AND PRODUCTIVE DEVELOPMENT (January 10, 2019)

INCOME TAX ADVANCE (April 20, 2019)

TAX REFORM (June 7, 2019)

LEGAL UNCERTAINTY (July 10, 2019)

OVERLOADED TAX REFORM (September 9, 2019)

TAX REFORM (November 8, 2019)

TAX INNOVATIONS (February 8, 2020)

TWO FACES OF COVID-19 (April 8, 2020)

EL CORREO NEWSPAPER (MACHALA)

“STRENGTHENING TRADE ASSOCIATIONS” (January 24, 1997)

“PRODUCER DEFENSE” (January 12, 1997)

“ECONOMIC PROGRAM” (December 3, 1996)

“EXPORT TAXES” (December 21, 1996)

“UTM” (November 15, 1996)

“TRAGEDY IN MANTA” (November 4, 1996)

“WHICHERS AT UTM” (October 19, 1996)

“CLOSURE” (October 5, 1996)

“DIVERSIFYING EXPORTABLE PRODUCTION” (September 22, 1996)

“TAX REFORM AND EXPORTS” (August 20, 1995)

“THE MANOLETAZO” (August 5, 1995)

“Confessions of the Vice President” (July 31, 1995)

“Agricultural Guilds” (July 19, 1995)

“Agrarian Law: The Draft Law for Sector Regulation” (May 20, 1994)

“Consultation Without Consultation” (May 5, 1994)

“Banana Strategy” (April 14, 1994)

“Modernization and the GNP” (March 21, 1994)

“Toll for El Guabo” (November 5, 1993)

“In the Eye of the Hurricane” (September 16, 1993)

“Inept and Whiny Banana Growers” ​​(July 17, 1993)

“Reference Price” (June 5, 1993)

“TWO SIDES OF THE BANANA” (May 20, 1993)

“CUT” (April 29, 1993)

“PRICE OF CARTON FOR BANANAS” (March 17, 1993)

“THE COLLECTION OF THE BRIDGE TOLL” (March 12, 1993)

“CUSTOMS AND FREE TRADE LAW” (March 10, 1993)

“AGRICULTURAL RECONVERSION” (January 25, 1993)

“TO PLANT BANANAS” (January 14, 1993)

“BANANAS AND FREE TRADE” (December 31, 1992)

“BLURRED SCALPEL” (October 24, 1992)

“PNB-INEBAN” (October 5, 1992)

“TAX ON BANANAS AND SHRIMP” (September 17, 1992)

“X-RAY OF THE GNP” (August 26, 1992)

“POLITICAL DECISION” (June 1, 1992)

“BANANAS” (May 23, 1992)

“CHANGE OF THE DEVELOPMENT MODEL” (April 28, 1990)

“AGRICULTURAL INCOME” (March 22, 1990).

“ALIENATION OF COMMUNAL PROPERTY” (December 10, 1989)

EL NACIONAL NEWSPAPER (MACHALA)

“THE PRESIDENT’S CONTAINERS” (July 19, 2001)

“CUSTOMS AGAIN” (February 23, 2001)

“THE REFORM PROPOSAL AND CUSTOMS” (March 8, 2001)

“A WRONG TAX PROPOSAL” (March 30, 2001)

“AUTONOMY IN COMETA” (April 20, 2001)

“VAT” (May 4, 2001)

“THE BREAD ROLL” (May 24, 2001)

“CUSTOMS” (June 16, 2001)

“AGRICULTURAL INCOME” (April 27, 1999)

“THE CRUSHER” (April 2, 1999)

“STRUCTURAL REFORMS” (March 17, 1999)

“WASTING GUNPOWDER ON…” (February 28, 1999)

“UNFUNDED BUDGET” (February 10, 1999)

“CIRCULATION TAX” (December 30, 1998)

“ECONOMIC PROGRAM” (November 7, 1998)

“TAX REFORM” (October 25, 1998)

“SIZE OF THE STATE” (October 8, 1998)

“THE MEASURES OF THE BORE SACK” (September 26, 1998)

“THE BANANA GROWERS AND CORPECUADOR” (September 18, 1998)

“WHEELS AT FULL THROTTLE” (July 18, 1998)

“STICKS OF “BLIND” (April 18, 1998)

“DEVALUATION” (April 5, 1998)

“VAT AND ITS EFFECTS” (March 21, 1998)

“THE DEFICIT AND EL NIÑO” (March 7, 1998)

“BELIEVE IT OR NOT” (January 12, 1998)

“TAX REFORM” (December 26, 1997)

“CUSTOMS CORPORATION” (November 30, 1997)

“POOR BRIDGE” (April 4, 1997)

“ASSEMBLY EXPECTATIONS” (November 16, 1997)

“UNITY” (July 12, 1997)

Tax Amnesty (May 22, 1997)

Tax Reform (April 27, 1997)