Updated September 1rst, 2009




a) Employment Activities

-PC Arts Argentina SA (since 01.09.08) up to this date

Since 01.09.08 and up to the present I am fulfilling tasks inherent to the position of Finance and Administration Manager at PC Arts Argentina SA, a domestic company engaged in IT. Such company started its activities in 1998 with a significant distribution of products for the OEM segment and it has grown significantly in the last few years. It currently employs 317 people, and has monthly invoicing of USD 12,500, and branches in Córdoba, Mendoza, Rosario, Ministro Brin and its head office is located at Herrera 2145. In 2002 PC Arts Argentina started to manufacture the Banghó line with notebooks and PC with state-of-the art monitors and devices.
It has a creative, innovative, efficient and highly qualified management. Business units are the following ones: 55% OEM, 38% Banghó and 7 % connectivity.
Strategic business plan includes Tiendas Digitales SA (licenses), Banghó SA (services), Informática Express SRL (for express sales). The following Management report to me: RRII, COMEX, Treasury, Accounts Payable and Receivable, Accounting and Taxes. I have 42 people under my charge. This is a highly dynamic market and also, an industry that is highly sensible to the ups and downs of the country’s economic situation, as its components are mainly imported.


-Schering Argentina S.A.I.C (until 31.03.07)

Since 22/04/1985 until 31.03.07 I have held different positions at Schering Argentina S.A.I.C. (Medicines Manufacturing Lab of German Capitals until it merged with Bayer Group). Throughout all those years I was promoted several times
Schering Argentina S.A.I.C. was part of the Schering AG Group, in Germany, with more than 140 affiliate companies and subsidiaries in the world.


a) 1) Last position fulfilled:


Manager of the Finance and
Accounting  Department

from 10/1995 – 31.03.2007.

Sectors under my supervision:  Treasury, Credits and Accounts Receivable, Suppliers, Accounting, Taxes.


I was responsible for all the activities under my supervision, co-coordinating solid relationships with suppliers, customers, lawyers, banks, financial entities, auditors, consultants, among others. I played a central role in protecting and increasing Schering’s assets; I was in charge of the following:


An annual financial budget in 2006 of USD 70 million in revenues for domestic sales and for


A team work made up of 12 people with:

c) Payments abroad: USD 40 million (royalties, loans, imports), domestic payments: 30 million

(including salaries, taxes and domestic suppliers)

d) With invoicing representing more than 4,500 customers (wholesalers, pharmacies, doctors,

institutions and clinics)


With more than 2000 active suppliers, with an average of 900 invoices per month and 800

f) With accounting allocations for 350 persons (before the merger) and 190 after the merger.
g) With adequacy to changes: 1997 Disprofarma, 1998 SAP, 2002 Justesa Imagen SA (sales

on consignment and double consignment).

h) 2002 Financial crisis (crossed controls BCRA, AFIP, Customs),
i) 2002 Merger (Schering Argentina and Newprod),
j) Transfer pricing as from 1999,
k) Introduction to financial instruments to generate tax saving (payment of tax duties with

credit certificates, mutual funds, surety bonds, etc.)


At Schering Argentina S.A.I.C. I have been member of different committees for the analysis and implementation of new reporting systems. Examples of these are: in June 1998 when Schering Argentina S.A.I.C. assigned distribution of its products to Disprofarma S.A.; in November 1998, when SAP started to be used, in June 2002  when Schering Argentina S.A.I.C. started consignment sale of products from Justesa Imagen S.A. and a process of corporate reorganization that ended up in a split-off. All the aforesaid situations implied radical changes in the administrative and accounting areas at  Schering Argentina S.A.I.C.


Papers submitted:


I have submitted different papers at meetings held in different Latin American countries and in the U.S.A.:

" Tax situation in Argentina - Aspects to be taken into consideration " – Meeting held in
  Bogota, Colombia, November, 1993
" SAP at Schering Argentina S.A.I.C. – Experience and Current Situation " Meeting held at
  Schering Do Brazil,  San Pablo, April 1999.
"Current Transfer Pricing Situation in Argentina" , 1st. Regional Transfer Pricing
  Meeting held at the Regional Centre Mexico D.F. , November, 1999.

"Functional Analysis and Current Transfer Pricing Situation " Miami, USA, June 2000,

  submitted before colleagues from other Latin American countries.
“Transfer Pricing issues“ 2nd. Regional Transfer Pricing Meeting held at the Regional
  Centre Mexico D.F., May 2001.
“III Colloquium International de Direito Tributario “ organized by Centro de Extensao
  Universitaria (Brazil), Universidad Austral ( Argentina ), and Universidad de la Sabana
  (Colombia ) San Pablo, Brazil, August 2001. Invited to talk about the experience
  obtained  in Transfer Pricing.
“Transfer Pricing Workshop” LA/C” Region. Paper submitted for production affiliates.
  Introduction of “Secondary Manufacturing Concept”. Buenos Aires, December 2 and 3,

Labor Proposals

Within  Schering Group:

-Project leader FICO module (finance/controlling)
LA/C Region
(CECLA, Mexico, San Pablo Brazil, March 2001)

-Manager of the Finance and Accounting
(Korea, June 2002)


Previous Positions Held:


Head  of the Accounting
and Tax Department -   
10/1992 until  09/1995
Head of Accounting and Tax Area
05/1989 until  09/1992

In charge of controlling internal audit and taxes



Head of Controlling  Area
12/1986 until 04/1989                   
Second in charge of Controlling04/1985 until 12/1986

In charge of financial and economic budgets, of budget control and assessment of investment projects.


a) 2) -Former Employments


Price Waterhouse                           
07/1980 up to 09/1984

Financial Statements Auditor



As a member of Price Waterhouse I had the possibility of becoming acquainted with accounting systems at different companies, and I also had the chance of working at different cities such as Cordoba, Tucuman, Santa Fe, Mar del Plata.
I had some personal satisfactions due to technical achievements such as the implementation of the methodology to be followed for determining product costs in the merger of Helena Rubinstein with L’Oreal of Paris.


Boreal S.A.
06/1979 up to 06/1988

Accounting Assistant


b) Teaching Activity  

University of Buenos Aires
School of Social Sciences
1992/ up to this date



1) Audit Assistant / Prof. R. López
2) Head of Assignments / Prof. R. López
Under the charge of: Dr. M. Wainstein
3) Associate Professor  - Audit since 04/2003
     up to this date
Under the charge of: Dr. M. Wainstein / Dr. Diego Niebhur


Universidad Argentina de
la Empresa
School of Social Sciences

2000 up to this date



1) Associate Professor – Accounting I- 07.2000 until
12.2002. Under the charge of: Dr.Di Ranni
2 ) Associate Professor – Financial Statements / Advanced Accounting since 07.2002 up to this date Under the charge of: O. Camaño
3) Associate Professor – Audit since 07.2007 up to this date Under the charge of: Miguel A. Casal


Universidad de Flores
School of Social Sciences
2000 up to this date 



Associate Professor – Accounting III -  03.2000  until
12.2006. Under the charge of: Dr.Di Ranni
Associate Professor – Accounting  III from 03.2007 up to this date. Under the charge of: José A. Gallo


Universidad Virtual de QuilmesSchool of Social Sciences
2003 up to this date



Professor of Audit – Given at a Distance
from 07.2003 up to this date


William Caxton School



Alternate Professor of Polymodal and ESB (Higher Basic Education) Level
June / July 2007 during a leave of absence


IFTS No.: 7



Professor of Accounting 1 and Accounting 2 at the Higher Business Management Technical Degree  (Centro educativo nivel Terciario Nro.: 7)
From Oct. 2007 up to this date





Professor of Advertising Company Management
Advertising Licentiate Career
From March 2008 up to this date


University Activity



Learning Psychodrama Coordinator for Accountants Event made at the UBA on 03.06.04
Published at EDUCAR in June 2004
At the Accountant’s Page in Nov 2004


Coordinator / Speaker at Seminars:


Universidad J.F. Kennedy.  

Guest Speaker on Transfer Pricing during a Seminar organized at such university 24.11.01


Universidad Austral (Pilar)



Coordinator of the II International Seminar on Transfer Pricing. December 5 and 6, 2002.
Director of the Seminar: Prof. A. Altamirano
( published in La Nación and Ámbito Financiero)


-UFLO ( School of
Social Sciences )



Guest Speaker on the Seminar on Career Planning and Labor Insertion in the Psychology Career 06.09. 2007


-Research Papers:



Universidad de Flores. Second Research Conference. 26/10/2002
Precios de Transferencia en la Industria  Farmacéutica
Universidad de Flores. Third Research Conference. 24/10/2003
La Responsabilidad del Contador en Ambientes de Alta Corrupción"





Precios de transferencia en la Industria
Argentina Tax Law Magazine
Universidad Austral – School of Law -
April – June, 2003 . Number 6

Guía de Trabajos Prácticos de Auditoría
Colección Académica Editorial La Ley
August 2004


-Pre- Graduate Position:
University of Buenos Aires
School of Economic Sciences

1982 / 1983



Assistant Professor of Costs I (Helper/ Student) - 1982/1983
Under the charge  of : Dr. C.Giménez   Prof. Daniel Morán


Post Graduate Position:

University of Belgrano
(School of Economic  Sciences)

Assistant of Accounting II - 1989/1992
Under the charge  of:  Dr.Di Ranni –
Prof. Ricardo López
Under the charge of: Dr. M. Biondi –
Prof. Ricardo López


c) Professional Activity  

In addition to my current job under employment status, I have performed the following activities:


Accounting Expert:



-Labor Jurisdiction (from 1989 to 1995) (2005 up to this date)
-Commercial Jurisdiction (from 1989 to 1995) (2005 up to this date)


Free-lance Accountant:



-Accounting / tax consultant for several companies since 1989 up to this date (amongst them, Albisu Urrastabaso, La Lonja SRL, Guariniello Hnos)


-Former Commission Member
for the study of C.P.C.E.C.F.
(Professional board of Economic
Sciences of Federal Capital City
) appointment by Presidential Resolution 0128/89:    



-Management Planning and Control
-Investment Project Assessment
-HHRR Management


Former Member of the Tax
Committee at  CAEME
(Argentine Chamber of Medicines)
-1994 until 2004



-Analysis of  several tax amendments


Academis History





Primary and Secondary:  

St. Andrews Scots School
Bachelor – 1978 (High school degree which students obtain after finishing secondary  school, specializing in liberal arts).
Spanish: native speaker
English:  fluent (speaking and writing)


Certified Public Accountant – University of Buenos Aires 1986 -
Degree in Business Administration - University of Buenos Aires 1992

Post-Graduate Degree:  

"Post Graduate Course for Specialists in Planning and Strategic Direction Marketing " - 1988 -
C.G.C.E. (Graduated School of Economic Sciences )-

Courses Abroad:  

-The London School of English - 88 hours.
Upper Intermediate Level
(London , England, 1993)

-UTS Oxford Centre - 3 weeks
Advanced Group course "A" Level
(Oxford, England, 1993)

-English Language Centre - 50 hs. ( 2 weeks )
Advanced "1" Level
(Boston, U.S.A., 1993)

-Centre of English Studies - 60 hs.( 2 weeks )
Executive "1" Class
(New York, U.S.A., 1996)

Centre of English Studies - 30 hs.( 2 weeks )
Executive English     
(San Francisco, California, U.S.A., 1999)

University of California, Riverside
Multinational Financial Management
(Riverside, California, U.S.A., 1999)

Centre for International Education in
Economics - London University
Started a post graduate course on  "Financial Policy"

Technical Training Courses:


-Scholarships granted by Schering Argentina S.A.I.C. and courses


-  Accounting Department at Head Office:
   Berlin, Germany, March 1993.
- Course for Key Users at the Regional Centre
   (CECLA) Mexico, October 1999.
-  Second Latin American Transfer Pricing Summit
Miami, USA, June 2000.


-Other Courses / Seminars:


Technical / Taxation Courses / Seminars:


16.08.07 Advanced English Course for UADE Professors

29.03.06  “Jornada de Costos, administración de controversias e inspecciones de Precios de Transferencia “ organized by FORUM executive Information

05 and 06.10.05 “Seminario Internacional  sobre IFRSs en Buenos Aires “ FACPCE

24 and 25.08.05 “ I Foro de Precios de Transferencia “ Universidad Austral
28.04.05 “ IFRS “ BDO
28.08.04 “ Precios de Transferencia “ CFG
12.07.04 “ IFRS “  Ernst & Young
Dec 05, 12 and 26, 03 “ Medias Jornadas de Precios de Transferencia “ ERREPAR

08.03.02 “ Prioridades and objetivos estratégicos “ CAEME

20.11.01 “ Conferencia de actualización de Precios de Transferencia “ PWC
17.08.01 and 18.08.01 “ Precios de Transferencia “ University Extension Department of
  the Universidad de la Sabana San Pablo, Brazil
18.04.01 “ Impuesto al  cheque “ PWC
16.02.00 “ El Impacto Tributario del año 2000 “ PWC

08.04.99 and 09.04.99 “ First Latin American Transfer Pricing Summit “ Deloitte

  Touche Tohmatsu

1996  Administración del Riesgo crediticio UBA Technical Assistance and

  Apprenticeship Secretariat
1995 Course on “ Impuesto al valor agregado “ Asociación de Estudios fiscales

1995 Course on “ Impuesto a las Ganancias “ Asociación Argentina de estudios Fiscales

1994 Course on “ Profundización procedimiento tributario “ Asociación Argentina de

  Estudios Fiscales

23.04.92 “ Sistema tributario argentino “ UCA Facultad de Ciencias Sociales y   

  Económicas, Centro de altos Estudios

1988 / 1989 “ Desarrollo Gerencial ” “ Motivación del personal  “ Lic. Crespo Casares

  at Schering Argentina

1989  “ Técnicas de Administración de Personal  “ Cámara Arg. de Comercio Centro de

  estudios y perfeccionamiento

1985 “ Sist.utilit. de I.B.M. P.C., Sist. Operativo D.O.S., Lotus 1-2-3,  Windows, Word,


Excel “ Centro de Actividades Culturales El Ateneo Lic. Paula Pinotti

07.80 until  09.84 “ Cursos de auditoría “ Price Waterhouse

Social / Cultural Activities

Together with my work, I have also performed several cultural and social activities, hereinafter described:


I have traveled quite a lot, having the possibility of becoming acquainted with several

  tourist attractions cities offer (museums, parks, beaches, etc.) which I have visited both due to work or pleasure (Mendoza, Puerto Madryn, Mar del Plata, Miramar, San Bernardo, San Clemente del Tuyu, Colonia, Montevideo, Pinamar, Tandil, Villa Carlos Paz, Cataratas de Iguazú, Gualeguaychú, Bariloche, El Bolsón, Tierra del Fuego, Glaciar Perito Moreno, London, Oxford, Cambridge, Bath, Berlín, Bogotá, San Pablo, Korea, Boston, New York, San Francisco, Riverside, Miami, Cancun, Edinburgh, Washington, Los Angeles, etc.).
During my holidays at the primary and secondary school stage I used to offer myself to work
  at the countryside. I shared lovely moments working with people at different farms (at San Antonio de Areco, Moreno, Chascomus, Gualeguaychu, Tandil, etc).
Likewise, I have also practiced several sports such as rugby athletics and swimming and I
  represented my school at several competitions not only in the Federal Capital City but also in the Province of Cordoba, Uruguay and Chile.
Whilst working at Schering Argentina SAIC I have shown the City to foreign officials
  traveling for several reasons to Argentina. We visited tourist sites such as San Telmo, Plaza Dorrego, Congreso, Casa de Gobierno, Catedral, El Cabildo, La Boca, Caminito, Tigre, Recoleta, amongst other interesting places.

Since I finished the university studies I  have always remained in touch with important social and charitable associations,  and I have been a member of the following ones:

Member of the Scottish Society of the River Plate’s committee (1997 / 2000)
  participating in the organization of several events (Burns Night, Tartan Day, Song, Dance and Verse Competition, St. Andrew´s Day Banquet).
Member of the Rotary Club of Parque Patricios (1997)
Member of the athletic team of the Professional Board of Economic Sciences of the
  Federal Capital City (1989 / 1999). I was part of the swimming and athletics team at several Regional/ National Graduate Olympics ( Mendoza 1989, Santa Fe 1990, Córdoba 1997, Foz de Iguazú 1999).

Buenos Aires, September 2009
Dr. José A. Gallo