Gustavo Guerra Bello obtained his legal degree at the Catholic University of Ecuador, and later obtained a Diploma in Finance and Economics and a M.Sc. in International Relations at Simon Bolivar Andean University in Quito, Ecuador.
He specializes in international tax and investment law. He was the National Chief of Tax Studies and International Taxation at Internal Revenue Service of Ecuador from 2000 to 2005. He serves on the negotiation teams for bilateral investment treaties, tax treaties and free trade agreements and is a legal adviser to the Government of Ecuador in investment policy and regulatory issues. He also served as a consultant to General Secretariat of Andean Community.
In addition, he has taught International Tax Law and Tax Law and Economic Integration in some universities in Ecuador and Colombia.