Mario Orellana Beltrán

Mario Orellana Beltrán

“Legal Defense of interests and rights is only entrusted to a team of professionals.”

Mario has over 18 years of experience in contentious tax practice, legal representation and litigation. He was a founding member and Legal Partner of FIDESBURó C. LTDA. Mario is also a member of the Board of Directors of the Ecuadorian-American Chamber of Commerce in Guayaquil.

He has participated in training programs in Spain and the U.S., in the areas of legal representation and litigation.

His professional experience includes litigation and defense in administrative procedures and judicial processes related to tax refund, tax payer rights, and obtaining a response from the tax administration to questions from tax payers.



  • ESPAE, School of Post Degree in Business Administration, Master’s Degree (Taxation)
  • California Western School Of Law, Master’s Degree (Law) – Specialization in Oral Litigation
  • Harvard University – Negotiation Workshop University of Salamanca, Course on Contract Laws
  • Laica Vicente Rocafuerte University, Attorney



  • Legal advice
  • Litigation and legal defense
  • Tax refund processes



  • Member of the Ecuadorian Institute of Tax Law, Core Guayaquil
  • Member of the Ecuadorian-American Chamber of Commerce in Guayaquil