{"id":9008,"date":"2024-03-11T11:04:34","date_gmt":"2024-03-11T18:04:34","guid":{"rendered":"https:\/\/bustamantefabara.com\/en\/?page_id=9008"},"modified":"2025-04-23T14:46:54","modified_gmt":"2025-04-23T19:46:54","slug":"maria-fernanda-saa-jaramillo","status":"publish","type":"page","link":"https:\/\/bustamantefabara.com\/en\/our-team\/maria-fernanda-saa-jaramillo\/","title":{"rendered":"Mar\u00eda Fernanda Sa\u00e1-Jaramillo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9008\" class=\"elementor elementor-9008\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3433dd e-flex e-con-boxed e-con e-parent\" data-id=\"e3433dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f1f5b98 e-con-full e-flex e-con e-child\" data-id=\"f1f5b98\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bd78e3 elementor-widget elementor-widget-image\" data-id=\"8bd78e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2024\/03\/Maria-Fernanda-Saa.jpg\" class=\"attachment-large size-large wp-image-10773\" alt=\"\" srcset=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2024\/03\/Maria-Fernanda-Saa.jpg 600w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2024\/03\/Maria-Fernanda-Saa-300x300.jpg 300w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2024\/03\/Maria-Fernanda-Saa-150x150.jpg 150w, https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2024\/03\/Maria-Fernanda-Saa-500x500.jpg 500w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-637bdf9 elementor-widget elementor-widget-heading\" data-id=\"637bdf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mar\u00eda Fernanda <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ad759e elementor-widget elementor-widget-heading\" data-id=\"2ad759e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sa\u00e1-Jaramillo<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f77b4bb elementor-widget elementor-widget-heading\" data-id=\"f77b4bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Director<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a850a78 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a850a78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-envelope elementor-repeater-item-fa088a6\" href=\"mailto:mafersaa@bustamantefabara.com\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Envelope<\/span>\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-hm-pdf1 elementor-repeater-item-b4feb34\" href=\"https:\/\/bustamantefabara.com\/en\/wp-content\/uploads\/2025\/04\/Maria-Fernanda-Saa-Jaramillo-in-1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Hm-pdf1<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"hm hm-pdf1\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1441ba e-con-full e-flex e-con e-child\" data-id=\"c1441ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2f4188 elementor-widget elementor-widget-text-editor\" data-id=\"b2f4188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Practice areas: <\/strong><a href=\"https:\/\/bustamantefabara.com\/en\/practice-areas\/insurance\/\">Insurance,<\/a> <a href=\"https:\/\/bustamantefabara.com\/en\/?page_id=3362\">Tax<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5575f elementor-widget elementor-widget-text-editor\" data-id=\"9e5575f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Mar\u00eda Fernanda is a lawyer specialized in international taxation, providing advice to national and international clients, both in the field of domestic taxation and international taxation, particularly with respect to the application of Double Tax Treaties and legal issues concerning transfer pricing, as well.\u00a0 She is a member of the International Fiscal Association &#8211; IFA &#8211; and of the Ecuadorian Institute of Tax Law &#8211; IEDT.<\/p><p>Mar\u00eda Fernanda also has experience in antitrust matters and in other regulated sectors, which allows her to integrate her business advice in these fields for both, local and globalized companies in the various sectors of the economy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3ab2f6 elementor-widget elementor-widget-toggle\" data-id=\"b3ab2f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"41\" height=\"32\" viewBox=\"0 0 41 32\" fill=\"none\"><path d=\"M21.85 22.03L35.27 18.61L35.48 18.56C36.42 18.32 37.08 17.47 37.08 16.5V8.74C37.08 7.92 36.41 7.25 35.59 7.25H2.49C1.67 7.25 1 7.92 1 8.74V16.5C1 17.47 1.66 18.32 2.6 18.56L2.89 18.63L16.23 22.02\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M2.88989 18.6299V29.7299C2.88989 30.6299 3.60989 31.3499 4.50989 31.3499H27.7099\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M35.27 22.3001V18.6101\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M26.6699 7.25H11.4099V1.94C11.4099 1.42 11.8299 1 12.3499 1H25.7299C26.2499 1 26.6699 1.42 26.6699 1.94V7.25Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M23.7899 7.25012H14.3999V4.81012C14.3999 4.29012 14.8199 3.87012 15.3399 3.87012H22.8499C23.3699 3.87012 23.7899 4.29012 23.7899 4.81012V7.25012Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M20.96 18.73H17.13C16.6385 18.73 16.24 19.1284 16.24 19.62V24.98C16.24 25.4715 16.6385 25.87 17.13 25.87H20.96C21.4515 25.87 21.85 25.4715 21.85 24.98V19.62C21.85 19.1284 21.4515 18.73 20.96 18.73Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M35.27 23.5898C35.27 27.2998 37.67 30.4498 41 31.5798H29.54C32.87 30.4498 35.27 27.2998 35.27 23.5898Z\" fill=\"#58595B\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"41\" height=\"32\" viewBox=\"0 0 41 32\" fill=\"none\"><path d=\"M21.85 22.03L35.27 18.61L35.48 18.56C36.42 18.32 37.08 17.47 37.08 16.5V8.74C37.08 7.92 36.41 7.25 35.59 7.25H2.49C1.67 7.25 1 7.92 1 8.74V16.5C1 17.47 1.66 18.32 2.6 18.56L2.89 18.63L16.23 22.02\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M2.88989 18.6299V29.7299C2.88989 30.6299 3.60989 31.3499 4.50989 31.3499H27.7099\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M35.27 22.3001V18.6101\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M26.6699 7.25H11.4099V1.94C11.4099 1.42 11.8299 1 12.3499 1H25.7299C26.2499 1 26.6699 1.42 26.6699 1.94V7.25Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M23.7899 7.25012H14.3999V4.81012C14.3999 4.29012 14.8199 3.87012 15.3399 3.87012H22.8499C23.3699 3.87012 23.7899 4.29012 23.7899 4.81012V7.25012Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M20.96 18.73H17.13C16.6385 18.73 16.24 19.1284 16.24 19.62V24.98C16.24 25.4715 16.6385 25.87 17.13 25.87H20.96C21.4515 25.87 21.85 25.4715 21.85 24.98V19.62C21.85 19.1284 21.4515 18.73 20.96 18.73Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M35.27 23.5898C35.27 27.2998 37.67 30.4498 41 31.5798H29.54C32.87 30.4498 35.27 27.2998 35.27 23.5898Z\" fill=\"#58595B\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Professional Experience<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><ul><li>2021 &#8211; Present:<strong> Director, <\/strong>BUSTAMANTE FABARA.<\/li><li>2002 &#8211; 2021:<strong> Senior Associate,<\/strong> BUSTAMANTE &amp; BUSTAMANTE.<\/li><li>2001 &#8211; 2002:<strong> Legal Advisor Foreign Trade Undersecretary, MICIP<\/strong>\u00a0<\/li><li>2000 &#8211; 2001:<strong> Consultant and Negotiator <\/strong>WB Competition Policies-FTAA Member of the Technical Group of the \u201cCompetition Law\u201d Project.<\/li><li>1998 &#8211; 2000:<strong> Coordinator of the International Taxation Department, <\/strong>National Directorate SRI Official National Directorate of the SRI in the Procurement areas Revision Resources and Legal Tax Consultant.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8828682 elementor-widget elementor-widget-toggle\" data-id=\"8828682\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1421\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1421\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"44\" height=\"31\" viewBox=\"0 0 44 31\" fill=\"none\"><path d=\"M37.1199 21.2197C37.1199 25.3797 39.81 28.8997 43.54 30.1697H30.7C34.43 28.8997 37.1199 25.3797 37.1199 21.2197Z\" fill=\"#58595B\"><\/path><path d=\"M20.54 1L1 9.94L20.54 18.78L41 9.89L20.54 1Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M33.0699 13.34V23.03C33.0699 26.78 30.0299 29.82 26.2799 29.82H15.1999C11.4499 29.82 8.40991 26.78 8.40991 23.03V13.29\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M20.74 9.89014L36.57 11.8201V18.5301\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"44\" height=\"31\" viewBox=\"0 0 44 31\" fill=\"none\"><path d=\"M37.1199 21.2197C37.1199 25.3797 39.81 28.8997 43.54 30.1697H30.7C34.43 28.8997 37.1199 25.3797 37.1199 21.2197Z\" fill=\"#58595B\"><\/path><path d=\"M20.54 1L1 9.94L20.54 18.78L41 9.89L20.54 1Z\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M33.0699 13.34V23.03C33.0699 26.78 30.0299 29.82 26.2799 29.82H15.1999C11.4499 29.82 8.40991 26.78 8.40991 23.03V13.29\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M20.74 9.89014L36.57 11.8201V18.5301\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Education<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1421\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1421\"><ul><li><strong>Doctor of Jurisprudence<\/strong> and Lawyer of the Courts of the Republic by the Pontifical Catholic University of Ecuador &#8211; PUCE. 2006<\/li><li><strong>LLM in European Economic Law and International Taxation<\/strong> \u2013 KU Leuven, Belgium 1992-1994<\/li><li><strong>Degree in Legal Sciences<\/strong> from the Pontificia Universidad Cat\u00f3lica Ecuador &#8211; PUCE. 1984-1990<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-577c3f1 elementor-widget elementor-widget-toggle\" data-id=\"577c3f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-9171\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-9171\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"42\" height=\"35\" viewBox=\"0 0 42 35\" fill=\"none\"><path d=\"M10.2599 24.2773C10.2599 27.7804 12.7099 30.7396 16.1199 31.809H4.3999C7.8099 30.7396 10.2599 27.7804 10.2599 24.2773Z\" fill=\"#58595B\"><\/path><path d=\"M5.41 19.4374H3.31C2.03 19.4374 1 18.4786 1 17.3079V3.12952C1 1.95874 2.04 1 3.31 1H23.62C24.9 1 25.93 1.95874 25.93 3.12952V11.1406\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M16.06 19.4375H10.21\" stroke=\"#E83F4B\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M36.4101 29.5965H38.6901C39.9701 29.5965 41.0001 28.6378 41.0001 27.467V12.6341C41.0001 11.8136 40.2801 11.1499 39.3901 11.1499H17.5101C16.7101 11.1499 16.0601 11.7491 16.0601 12.4866V27.467C16.0601 28.647 17.1001 29.5965 18.3701 29.5965H31.4201\" 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Sa\u00e1-Jaramillo Director Envelope Hm-pdf1 Practice areas: Insurance, Tax Mar\u00eda Fernanda is a lawyer specialized in international taxation, providing advice to national and international clients, both in the field of domestic taxation and international taxation, particularly with respect to the application of Double Tax Treaties and legal issues concerning transfer pricing, as well.\u00a0 She 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