Tax Partner
Senior Member, Tax, Corporate and Accounting Unit, with strong emphasis on start up of foreign companies in Uruguay and cross-border transactions with Uruguay as a platform for regional businesses and offshore structures.

  • Education
  • University of the Republic of Uruguay, Certified Public Accountant, 2004
  • University of Montevideo, Masters Degree in Law and Tax Practice, 2013
  • Memberships
  • Association of Accountants, Economists and Administrators of Uruguay
  • Institute of Tax Studies of Uruguay (IUET)
  • Languages
  • Spanish
  • English

Maria Cecilia Ricciardi is a certified public accountant licensed in Uruguay, senior member of the Tax and Accounting Department of Fischer & Schickendantz (, integrated by 15 CPAs and 45 auditing and support staff. She specializes in advising local and foreign clients on fiscal, finance and accounting topics, cross border transactions, international tax structures and setting up operations.

In her ten years as a certified public accountant, Maria Cecilia has accumulated experience in a vast array of local and cross border deals, including:

  • advising Mormaii, brazilian textile company, on the daily operations in Uruguay, 2003;
  • advising Sol Lineas Aereas, commercial regional aircraft business, on the start up and daily operations in Uruguay and the region, 2004
  • advising and structuring the first real estate trust in Uruguay (“Village del Parque”), 2004;
  • advising on residential real estate projects, including: Jose Ignacio Polo Club (a 350-acre project under the direction of renowned architect Carlos Ott); Carmelo Golf and Polo, Colonia; Barrancas de Jose Ignacio and Chacras de la Barra de Maldonado (Eidico´s projects in Uruguay), 2007-ongoing;
  • advising J.H. Partners, US private equity firm, on the acquisition process and ongoing operations of Neutral Duty Free Shop, 2011-ongoing;
  • advising, negotiation and closing of franchise agreement on behalf of J.H. Partners, of Uruguay’s largest retail franchise: Gap stores, and ongoing advising on tax and corporate aspects, 2011-ongoing;
  • advising on tax and accounting matters Breeders & Packers, Uruguay, British-owned leading meat processing company in Uruguay, 2012-ongoing;
  • advising La Rural, Centro de Emprendimientos y Espectaculos, Argentina, on the public bid to develop a business and tourist center in Punta del Este, Uruguay, 2014.

Maria Cecilia Ricciardi graduated from the University of the Republic as a certified public accountant in 2004, and in 2013 she completed a Master Degree in Law and Practice from the University of Montevideo. She also obtained an International Taxation degree from the University of Montevideo.

She is professor of Taxes and Labor Law in the Uruguayan Chamber of Commerce.

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Tel: (+598) 2 915-7468