Minerva A Bellorín has more than 20 years of experience in advising on foreign investment and different economic sectors. One of her strongest practice areas is corporate tax. She has assisted in mergers and acquisitions, due diligence processes, and the establishment of corporations and consortiums. The advice includes complying with legal frameworks and procedures, as well as obtaining licences, registrations and permits, and concessions and tender processes. She is always interested in knowing and understanding the core business of her clients, which allows her to offer effective legal advice. Ms Bellorín founded and is partner and chairman of the board of directors of ACZALAW Nicaragua. She is a member of the International Bar Association, the New York State Bar Association and the Women in the Profession Program of the Vance Center. She has a Master's degree in corporate law from the Universidad Centroamericana, Managua (UCA), a specialisation in Corporate Tax from the UAM, and an executive MBA in legal business from Georgetown University – INCAE. She was admitted to the Supreme Court of Nicaragua in 1996 and speaks English and Spanish.