It is with deep regret that we inform the international tax community of the demise of Mr. Edison Gnazzo Lima, on October 15, 2010 in Panama City.

Distinguished tax expert, recognized internationally, Mr. Gnazzo began his professional career as Tax Adviser at the Ministry of Finance of Uruguay in 1954. He was subsequently appointed Director of the Income Tax Office, which position he held for seven years.

In 1966, he participated as delegate of Uruguay in the first meeting of tax administrations of the countries of the Americas held in Washington, D.C., which constituted the preamble to the creation of CIAT. He was one of the five members chosen to be part of the Planning Committee that drafted the CIAT Bylaws. Later on, in 1968 he permanently joined the institution to which he devoted many years of his professional life with great dedication to the work and a high sense of responsibility, honesty, loyalty and affection. He was initially Technical Director and subsequently Executive Secretary, from 1983 to 1992.

Edison Gnazzo has left indelible memories, not only as the great professional who excelled for his great knowledge about taxation, but also his talent as an outstanding professor, there being many professionals in Panama as in so many other countries, among whom he disseminated and who nurtured from those seeds of wisdom which he shared and left as legacy.

Edison Gnazzo, a great friend, colleague and official of CIAT, has left physically, but the memory of his outstanding performance will remain forever.