Dear colleagues and friends:

It is with profound sadness that we inform you that our dear senior partner, colleague and friend, Carlos T. Mersan, passed away on February 23rd, 2022. We will always remember him fondly, for the great human being that he was throughout his life and for his ingenious and brilliant mind, leaving each one of the members of the Mersan Team and family, a legacy and invaluable teachings.

Carlos was an excellent professional and throughout his career, he participated considerable in the development of the legal framework and system in Paraguay. He was a specialist in several areas of law and highly recognized in taxation and fiscal matters, considered one of the best tax attorneys nationwide. He also contributed greatly to the administrative and fiscal reorganization process, working side by side with the Ministry of Finance in Paraguay and the Undersecretary of State for Taxation.

Carlos was a member of several associations, including the Paraguayan Bar Association, the Inter-American Association of Intellectual Property (ASIPI), the Interamerican Bar Association (IBA) and the International Law Association (ILA), as well as, the Paraguayan Association of Intellectual Property Agents, having been president of said association from 1988 to 1990. He was also an ad honorem consultant to the Presidency of the Republic from 1993 to 1997.

Carlos was professor of Taxation Law and Intellectual Property Law at the Faculty of Accounting Sciences of the National University of Asuncion and author and co-author of several publications on legislation, including publications on Tax Law Reform, Telecommunications Law, Law of Banks, Intellectual Property, Law of Privatization of Entities, Law of Market Capital and Free Zone Law.

Carlos was well respected by his colleagues and much appreciated by his clients. The members of the Mersan Team and his family will miss him immensely, highlighting that he always had a lesson to teach us, there was never an occasion in which we did not learn something while talking to him, and there was never a lack of opportunity for him to awaken us to an idea to solve any problem.

Rest in peace, dear Carlos. The members of your team will always remember you and carry on with your legacy.