
CLO · Legal and methodological direction
Nora Lucía Ruoti Cosp
Lawyer, certified public accountant and teacher
More than three decades devoted to producing, teaching and spreading Paraguayan legal and tax knowledge.
Nora Ruoti is a founding partner of Estudio Nora Ruoti & Asociados and general and academic director of FOTRIEM. Her extensive published work connects the study of legislation, doctrine and case law with the needs of professional practice.
At LegalTax she provides legal, doctrinal and methodological direction. She guides the integration of specialized knowledge with artificial intelligence tools to support professional research and analysis.
She is the author of the Inverted Pyramid approach applied in A Criterio del Juez PY He’i: start from the relevant judicial precedents and then build the normative and doctrinal grounds.
Career and contributions
1993
Published work
Her work on the new tax regime is listed in the catalog of the National Congress Library.
National Congress Library catalogOpens an external public source in a new tab.
2010–2011
Judicial training
Tax Law instructor in training programs of the Court of Accounts and for judicial officials.
Judiciary management reportOpens an external public source in a new tab.
2024
Law and artificial intelligence
Publications on artificial intelligence applied to Law and Accounting, registered with the ISBN Agency.
ISBN Agency catalogOpens an external public source in a new tab.

