Attorney at Law – Partner

Dr. Leonardo Costa

Leonardo Costa focuses his practice on Tax Law, Corporate Law and Banking Law, as well as on Compliance and Anti-Money Laundering advisory practice.

His work is noticeable for his leadership in Tax Law: he represents and advises domestic and international clients, international organizations and foreign governments. He also specializes in Corporate and Banking Law, being praised for his compliance and anti-money laundering practice.


Leonardo has significant expertise in corporate, banking, regulatory and tax advisory practice. He represents domestic and international clients in different administrative and tax procedures, in contract negotiation, due diligence processes, mergers and acquisitions, among others. Furthermore, he has specialized in the field of anti-money laundering practices, and is constantly consulted as regards the elaboration of policies and measures, as well as highly complex cases which require a special analysis of the situation.

Leonardo was a Consultant for legal and social matters for the United Nations Development Programme, of the IDB, of the Association of Supervisors of Banks of the Americas (ASBA) and of different foreign governments in his practice focus. He was also an IDB Consultant for the purposes of advising the Uruguayan Government as regards the 2005 tax reform.

He was Deputy Secretary of Uruguay’s Presidency (1999 to 2005) and was responsible for the legal counseling of the Executive Branch. He was author, coauthor and reporting member of tax, telecommunications, copyright, state procurement, anti-money laundering and counter-terrorist financing bills. He has represented the country before international agencies in connection with taxes, anti-drug, anti-corruption and anti-money laundering and counter-terrorist financing matters (representative before the CICAD, OAS, UN’s CTC, President of Gafisud, representative of Uruguay before the Global Forum on Taxation of the OECD, among others). He was part of the Joint Commission on Trade and Investment between Uruguay and the United States of America. He was President of the Uruguayan National Drugs Board.

Furthermore, he was part of the Tax Department of Ferrere Abogados and of Pricewaterhouse Coopers in Uruguay (1992 to 1999).

Practice Focus

In his academic and professional career, he stands out in the field of Tax Law, both in advisory and consulting practice.

Furthermore, and throughout his many years of practice, he has also specialized in Corporate and Banking Law, in particular as regards financial institutions and the capital market advisory practice.

He is widely acknowledged in the field of anti-money laundering and counter-terrorist financing practices, where he has positioned himself as a leader.


• Post-Graduate of the International Tax Program, Harvard Law School.
• Attorney at Law, Universidad de la República Oriental del Uruguay.

Academic Activity

• Professor of the Master of Tax Advisory Practice and Management, Universidad Católica del Uruguay
• Professor of Finance Law, Universidad Católica del Uruguay.
• Professor and Coordinator of the Certificate in Anti-Money Laundering of Universidad Católica del Uruguay.
• Professor of Anti-Money Laundering practices of the Master of Commercial Law at the School of Law of Universidad de la República (2015).
• Professor of Law and Economics at the School of Law of Universidad de Montevideo.
• He is a frequent lecturer, guest and speaker at different seminars and courses in his practice focus.
• He is acknowledged by different international rankings in the field of Tax, such as Chambers & Partners, The Legal 500, among others.


Author of a variety of articles in the fields of tax and anti-money laundering, published in specialized journals.


International Bar Association, International Fiscal Association, Uruguayan Institute of Tax Studies (Instituto Uruguayo de Estudios Tributarios).