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Guyer & Regules appoints three new partners in Uruguay in key practice areas: M&A, Tax Law, and Banking and Finance Law.

Publication date:
June 23, 2026 - 05:13 pm

Emilia Cadenas, Marcelo Marchetti and Javier Napoleone appointed partners at Guyer & Regules. 

At Guyer & Regules, we are pleased to announce the appointment of Emilia Cadenas, Marcelo Marchetti and Javier Napoleone as new partners of the Firm in Uruguay. This appointment recognizes their career paths, technical excellence and clear commitment to serving both clients and the Firm. All three professionals have built highly regarded careers in their respective areas, combining sophisticated legal practice, international perspective, market recognition and a strong commitment to our organization. 

Emilia Cadenas — Corporate Law, Mergers and Acquisitions (M&A) in Uruguay 

Emilia Cadenas specializes in corporate law, mergers and acquisitions (M&A) and complex transactions, both local and international. She obtained an LL.M. from Harvard Law School and passed the New York Bar Exam, which enables her to practice in both Uruguay and New York. She developed part of her career at Skadden Arps in its New York office and has participated in some of the most significant transactions in the Uruguayan market. Chambers Latin America has recognized her as an “Associate to Watch” in Corporate/M&A in Uruguay. 

Marcelo Marchetti — Tax Law in Uruguay 

Marcelo Marchetti practices exclusively in our Tax Department. His practice includes tax advice to companies established in Uruguay and to companies operating from abroad, whether in local or cross-border activities, as well as advice to high-net-worth individuals. He also has extensive experience in tax litigation. 

He holds a Master’s degree in Taxation and is a Specialist in International Tax Law from Universidad de Montevideo. He also holds diplomas in American and Comparative Law, awarded by the Southwestern Institute for International and Comparative Law in Dallas, Texas, and in Taxation and Technology, awarded by Universidad Complutense de Madrid and Universidad de la República. He also obtained the title of Profesor Adscripto from the Faculty of Law of Universidad de la República. He is a member and Board member of the Uruguayan Institute of Tax Studies and a member of the International Fiscal Association. 

Chambers Latin America recognizes him in Tax as an “Associate to Watch,” Legal 500 as a “Leading Associate” and International Tax Review as a “Rising Star.” 

Javier Napoleone — Banking and Finance Law, Infrastructure Projects and Energy in Uruguay 

Javier Napoleone practices in our Banking and Finance area, specializing in the financing and development of infrastructure and energy projects, as well as mergers and acquisitions, with participation in both local and international transactions. He earned his LL.M. from Columbia Law School, where he was recognized as a Harlan Fiske Stone Scholar, and worked at Shearman & Sterling LLP, now A&O Shearman, in New York. 

Chambers Latin America recognizes him as an “Associate to Watch” in Projects & Energy, and Legal 500 distinguishes him as a “Leading Associate” in the same practice. 

Statement by Nicolás Piaggio, Managing Partner of Guyer & Regules 

“The appointment of Emilia, Marcelo and Javier as partners represents a particularly significant moment for Guyer & Regules. Throughout their careers, all three have demonstrated an exceptional combination of technical rigor, commitment to clients, ongoing contribution to the team and a clear vocation for service. Their appointment as partners reflects not only recognition of their individual careers, but also the strength and forward-looking vision of our Firm.” 

Nicolás Piaggio, Managing Partner of Guyer & Regules 

We celebrate the appointment of Emilia, Marcelo and Javier as new partners of Guyer & Regules, reaffirming our commitment to professional excellence and the continued growth of our team of professionals. 

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