Leonardo Costa

Lawyer, graduated from the Law School of UDELAR 1992. Master in Taxes at Harvard Law School 1998, Cambridge MA, USA. Partner of Brum Costa Abogados. Consultant on tax issues of the IDB in various tax reforms in Latin America. Consultant of the Association of Banking Supervisors of the Americas and various governments of the region on issues of prevention of money laundering.

From March 2000 to March 2005: Deputy Secretary of the Presidency of the Oriental Republic of Uruguay. He was in charge of advising the Executive Branch on matters of prevention of money laundering. Responsible for the national policy on prevention against money laundering, coordinating the presentation of the country before the study carried out by FATF on a cooperating country during the year 2001. Co-author of the bill on strengthening the system of Prevention and Control of Money Laundering Money and Financing of Terrorism of Law No. 17.835 of September 23, 2004. Member of the working group that draws law 18.494 of June 5, 2009 under the National Drug Secretariat of the Presidency of the Republic. During 2003 he served as President of GAFISUD. Also, on that same period he was President of the National Drug Board of Uruguay, and since then he worked on issues related to the regulation of cannabis, advising the National Secretary of Drugs in Law No. 19.172. He currently advises several permitting cannabis companies.

Professor of Prevention of Money Laundering in the Postgraduate Master of Commercial Law of the Faculty of Law of the University of the Republic. Professor of International Taxation in the Postgraduate Specialization of Taxation of the Catholic University Dámaso Antonio Larrañaga. Professor of Financial Law of the Faculty of Law of the Dámaso Antonio Larrañaga Catholic University. Professor of Economic Analysis of Law at the University of Montevideo.