Venezuela - Tax Lawyers & Law Firms - Latin America - Chambers and Partners
Chambers & Partners has detected the use of an ad blocker.
We make use of tailor-made ads to enhance your experience of our website.
Please 'whitelist' https://www.chambersandpartners.com.
Close
Latin-America Guide

Tax — Venezuela


Baker McKenzie SC - Tax Department

-

Band 1

第一等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Ronald Evans and José Barnola
- 3 partners
- 2 other qualified lawyers

What the team is known for Stellar practice advising clients on the full spectrum of tax matters, including transfer pricing, tax-related litigation and the tax aspects of corporate restructurings. Regularly advises an impressive roster of local and multinational clients on various significant cross-border mandates. Team also boasts a wealth of experience advising on customs issues.

Strengths One client enthuses: "The service is one of the best that you can find in the market in terms of response times, general client assistance and the quality of the advice they give. All the lawyers in the team, from the senior partners to the most junior members, have a first-rate academic background."

Sources go on to state: "I would really highlight the level of dedication that they have to our company, which guarantees a timely response to our queries."

Significant clients Zuoz Pharma, Oxiteno Andina, Schlumberger, Grupo Mistral, Servicios Halliburton de Venezuela.

Notable practitioners

The "excellent" Ronald Evans is a well-established practitioner in the tax market. He regularly advises clients on matters pertaining to tax planning, wealth management and international taxation. He is described by market sources as a "remarkable professional with impressive expertise in tax." He remains active in advising on efficient tax structure for transactional mandates.

Partner Manuel Marín Palavicini is a highly distinguished figure in the customs arena. He advises clients from a range of industries, including pharmaceuticals, on direct and indirect taxation, as well as litigation. He is recognised by interviewees for his expertise in the field.

José Barnola comes recommended by peers and clients alike, who state: "He's a great lawyer." He is also highly regarded for his work in tax litigation and offers further advice regarding VAT and the tax aspects of corporate restructurings.

Since publication, Jorge A Jraige Roa has left the practice.

About the Team (content provided by Baker McKenzie SC)

Department profile not yet provided by Baker McKenzie SC. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


D'Empaire - Tax Department

-

Band 1

第一等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Alberto Benshimol and Humberto Romero-Muci
- 2 partners
- 9 other qualified lawyers

What the team is known for Market-leading practice group regularly retained as counsel for a wide variety of tax-related matters emanating from cross-border transactions such as corporate restructurings. Offers further expertise in transfer pricing disputes, inheritance planning and customs law. Client roster comprises companies from a range of industries including food and beverages, pharmaceuticals and financial services.

Strengths One client reports: "The service at D'Empaire Reyna Abogados is excellent. They respond immediately to our requests, which has given us a lot of stability and security as a client."

Another source continues: "The lawyers at D'Empaire Reyna Abogados are very active in the tax market. I often exchange tax opinions with them and I find that they are very professional and hard-working."

Work highlights Advised client Zurich Venezuela on the tax liability of foreign exchange gains and losses caused by portfolio investments located outside Venezuela.

Acted as counsel to Level 3 Communications regarding foreign exchange losses incurred as a result of the devaluation of the Venezuelan currency.

Significant clients Coca-Cola Femsa, Bristol-Myers Squibb, FerroAtlántica de Venezuela, ONGC Videsh, Rolex de Venezuela.

Notable practitioners

The "highly active" Alberto Benshimol frequently leads many of the department's most notable tax transactions. Market interviewees enthuse that "he is very well respected" and "widely recognised on an international level." They go on to highlight his academic credentials. He recently advised Bristol-Myers Squibb's Venezuelan subsidiary on the VAT liability of two local transactions, including the income tax ramifications for the companies' employees.

Partner Humberto Romero-Muci is a revered practitioner in the Venezuelan tax market. Market sources highlight him as "a star in the tax field," also noting: "He's a very respected practitioner and a very good lawyer." He led the team on the aforementioned Zurich Venezuela matter.

About the Team (content provided by D'Empaire)

D'Empaire provides a wide range of tax planning for our corporate and private clients and advice on the tax implications of local and cross-border transactions. D'Empaire has represented clients in essentially every industry segment. D’Empaire has also been involved in most relevant tax litigations of recent years, including several multi-million dollar transfer pricing disputes.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Leĝa Abogados - Tax Department

-

Band 1

第一等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Head of department: Jesús Sol
- 3 partners
- 6 other qualified lawyers

What the team is known for Acclaimed practice group regularly acting as counsel to various major local and multinational names on a variety of tax mandates, including the tax position of inbound investment, foreign exchange-related matters and high-profile litigation. Department possesses additional prowess in matters pertaining to transfer pricing, municipal taxation, income tax and double taxation treaties.

Strengths One client enthuses: "What I like is that they always try to find a solution, providing sensitive analysis to give you the alternatives. They are also straight to the point, which is important to me as a client."

Another client comments: "For tax matters they are our best advisers. The service is of an excellent quality, and the advice they give is very clear and timely, which gives us confidence."

Work highlights Assisted the American Bureau of Shipping with an appeal against the tax authorities' prior rejection of the client's right to income tax exemption for being a non-profit association.

Represented C.A Químicas Integradas before the tax authorities in litigation regarding an adjustment to its statement of income for 2009 and 2010.

Significant clients IBM, Mabe de Venezuela, Herbalife, Cestaticket, Rolex de Venezuela.

Notable practitioners

Gonzalo Capriles is highly regarded practitioner in the customs arena. Interviewees commend him, stating: "He has a wealth of regulatory experience, especially in economic integration. He is without a doubt a first-rate customs lawyer." He offers over 40 years' experience in customs and foreign exchange matters.

Head of department Jesús Sol comes highly recommended by clients and peers alike, who comment: "He is an excellent lawyer with a very good reputation throughout Latin America." One client particularly values that "he works hand-in-hand with the client as a team to understand the practical implications of my queries."

Partner Elina Pou focuses on corporate tax matters and tax-related litigation before national and municipal courts. A client describes her as "a diligent and proactive lawyer who is dedicated to her work." Market sources also highlight her visibility in the tax ambit.

Nathalie Rodríguez is commended by clients, who say that "she assists clients in a friendly manner and is very professional. She also maintains a close relationship with the client."

About the Team (content provided by Leĝa Abogados)

Department profile not yet provided by Leĝa Abogados. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Norton Rose Fulbright - Tax Department

-

Band 1

第一等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Carlos Fernández-Smith and Fernando Fernández
- 3 partners
- 4 other qualified lawyer

What the team is known for Market-leading practice group renowned for its activity in the tax arena. Team is regularly retained as counsel for tax mandates pertaining to business strategy planning, conflict resolution and M&A transactions. Client roster features major names from the energy, construction and service industries, as well as various government agencies.

Strengths One client praises the firm, highlighting "the level of expertise, responsibility and commitment the lawyers maintain to provide responses that are both of a high quality and comprehensive."

Another interviewee makes reference to the lawyers' "knowledge, experience and response times."

Significant clients Baker Hughes, Envases Venezolanos, Colgate, Cielemca, Saxon Energy Services.

Notable practitioners

Senior tax partner Fernando Fernández receives strong praise from peers and clients alike for his stellar tax practice. They describe him as "a very well-respected practitioner," going on to highlight his reliability as legal counsel. He focuses his practice on domestic taxation, particularly in the context of corporate reorganisations, acquisitions and joint ventures.

Managing partner Carlos Fernández-Smith is lauded by market interviewees for his work in the tax arena. They enthuse: "He is a very intelligent lawyer," also noting his reliability and accessibility. He specialises in cross-border corporate restructuring matters pertaining to double taxation.

Leopoldo Escobar advises both domestic and foreign clients on tax matters relating to acquisitions and corporate restructurings. He offers further advice on tax treaties, and is described by his peers as "a very good, quick-thinking lawyer."

Partner Rubén Eduardo Luján regularly leads the department's most notable customs transactions. He advises clients on export transactions, as well as on governmental authorisations and permits. Sources describe him as "a top-notch lawyer."

About the Team (content provided by Norton Rose Fulbright)

Department profile not yet provided by Norton Rose Fulbright. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Palacios, Torres & Korody - Tax Department

-

Band 2

第二等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Leonardo Palacios Márquez, José Gregorio Torres Rodriguez and Juan Esteban Korody Tagliaferro
- 3 partners
- 9 other qualified lawyers

What the team is known for Well-respected boutique practice recognised for handling a wide variety of tax matters, including tax planning, litigation before the competent authority and consulting on the tax implications of financial transactions. Offers further expertise in customs matters. Team is routinely sought out to represent clients from a range of sectors, including food and beverages, oil and gas and pharmaceuticals.

Strengths One source notes: "The lawyers at Palacios, Torres & Korody provide direct partner involvement in matters and are in general very accessible."

Work highlights Advised Telefónica on new income tax reforms.

Significant clients Schlumberger, British American Tobacco, Kraft Heinz, Plumrose Latinoamericana, Alice Neumáticos de Venezuela.

Notable practitioners

The "excellent" Leonardo Palacios Márquez is recognised by peers for his "extensive experience in this field." They add: "He is very well recognised and is incredibly knowledgeable about tax matters." He focuses his practice on tax planning and advising clients on the tax implications of corporate restructuring and acquisitions, as well as litigation.

Juan Korody Tagliaferro is lauded by peers, who enthuse: "He is remarkable. He is always up to date with what is going on in the tax arena and is an outstanding professional." Clients compound such praise, highlighting "his negotiation skills and creativity when designing solutions for clients."

Up-and-coming partner Jose Gregorio Torres receives endorsements from market interviewees, who describe him as "promising." He recently co-led the team advising Telefónica on the new income tax reforms.

About the Team (content provided by Palacios, Torres & Korody)

Department profile not yet provided by Palacios, Torres & Korody. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Rodríguez & Mendoza - Tax Department

-

Band 2

第二等

Chambers Commentary (based on the Chambers research)

What the team is known for Well-regarded practice group advising clients in the banking, energy and construction sectors on a range of matters, including tax planning and matters of double taxation. Also frequently acts as counsel to private companies in administrative litigation against the tax authorities.

Strengths One source enthuses: "Rodríguez & Mendoza have very good clients, their cases are innovative and they have highly-qualified lawyers."

Notable practitioners

Elvira Dupouy Mendoza is described by peers as "a top-of-the-line lawyer." They go on to mention her high level of professionalism. She advises clients on the tax implications of corporate transactions as well as on tax litigation before the Venezuelan tax authorities.

Senior statesman Oswaldo Anzola offers many years of experience in tax matters, and remains active advising clients on matters concerning income tax, VAT and inheritance tax. His peers state: "He is an authority on tax law in Venezuela."

Juan Carlos Fermin is respected by peers for his knowledge of VAT matters. He also offers expertise representing clients in administrative proceedings and litigation. His practice includes aspects of both corporate and tax law.

Associate-to-watch Rafael Tobía comes recommended by peers, who report: "He's brilliant – he has profound knowledge of tax issues and analyses things very deeply."

About the Team (content provided by Rodríguez & Mendoza)

Department profile not yet provided by Rodríguez & Mendoza. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Tinoco Travieso Planchart & Núñez - Tax Department

-

Band 2

第二等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Head of department: Juan Carlos Castillo
- 2 partners
- 1 other qualified lawyer

What the team is known for Well-regarded practice recognised for its notable activity in the tax arena. Team frequently advises on the tax aspects of corporate mandates, such as mergers and acquisitions, in tandem with the firm's dedicated corporate department. Also offers advice on business planning and consults on the effect of tax reforms.

Strengths A source states: "The team is made up of lawyers of the highest professionalism. They are bilingual, extremely experienced and well educated. I feel very confident being represented by them."

Notable practitioners

Co-department head Juan Carlos Castillo is praised by peers and client alike, who note his expertise in this sector. They comment: "He is a highly capable lawyer, who provides both in-depth and practical advice." They add: "He is profoundly knowledgeable and is an intelligent person." He currently acts as vice-president of the Venezuelan Tax Law Association.

Seasoned practitioner Alfredo Travieso Passios boasts a wealth of experience in the tax field, including matters affecting corporate and financial transactions. He continues to advise on tax planning and wealth management.

About the Team (content provided by Tinoco Travieso Planchart & Núñez)

Department profile not yet provided by Tinoco Travieso Planchart & Núñez. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Torres Plaz & Araujo - Tax Department

-

Band 2

第二等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Rodolfo Plaz Abreu, Juan Carlos Garantón Blanco and Valentina Cabrera Medina
- 5 partners
- 2 other qualified lawyers

What the team is known for Well-regarded firm with an established presence in the tax market. Department maintains a particular reputation in tax-related litigation, as well as handling tax planning and corporate restructuring mandates. Client roster is comprised of names from the energy, cosmetics and food and drink sectors.

Strengths A client states: "They are a top-notch law firm and have enormous expertise in this field."

Notable practitioners

Partner Juan Carlos Garantón Blanco is considered a key player in the tax market by peers, who describe him as "a leading figure." He regularly leads on many of the department's most significant tax transactions, and market consensus confirms that he remains highly active in the tax field.

Head of department and eminent practitioner Rodolfo Plaz Abreu receives strong praise from peers, who praise his experience in this area. They enthuse: "He's one of my role models," and go on to describe him as "a very good litigator."

Seasoned practitioner Federico Araujo commands a high level of respect from peers for his long-standing expertise in the Venezuelan tax market. He maintains a notable presence in the field through his involvement in tax litigation.

Senior statesman Manuel Torres Núñez boasts a wealth of experience assisting companies with designing efficient tax structures. He offers further advice on foreign investments and capital markets regulation.

Partner Valentina Cabrera Medina advises on customs matters as well as projects-related tax mandates. Her recent work includes representing PepsiCo on matters pertaining to investments in Venezuela.

Valmy Díaz is recognised by market interviewees for his academic activity in the field. They go on to note his expertise in the litigation area.

About the Team (content provided by Torres Plaz & Araujo)

The tax practice at our firm includes providing financial and accounting analysis services, backed by the most up-to-date interpretation of legal and accounting regulations – applicable to our clients in the proper performance of their tax obligations in their day-to-day activities; observation of formal duties; financial optimization of tax impact on business structuring and new projects; expert and strategic support in audits and legal processes.

We provide assistance to the taxpayers in assessment, audit and other procedures by the national, state or municipal tax administration and parafiscal entities. We further assist with the filing of both administrative and judicial appeals before the competent bodies of the various regions of the country.

As part of our distinguished activity, the firm has a prominent trajectory in the contentious-tax area, allowing us to provide comprehensive advice in verification and assessment processes, or any action by the national, state or municipal tax administration and parafiscal entities, and file administrative or judicial appeals before the competent bodies of the various regions of the country, and file other actions and means of opposition before the Supreme Court.

The distinguished professionals at our firm have renowned experience reaching settlements with the tax administrations and with reconciliations and other dispute settlement mechanisms established by Venezuelan law.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Travieso Evans Arria Rengel & Paz - Tax Department

-

Band 2

第二等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Eduardo Travieso Uribe and Manuel Iturbe Alarcón
- 3 partners
- 4 other qualified lawyers

What the team is known for Well-regarded practice group regularly retained as counsel on a range of matters including tax planning and the tax aspects of commercial transactions. The department offers further expertise in double taxation treaties. Acts as tax advisors to a several leading names from the life sciences and energy industries.

Strengths A market commentators states that "this is a very good firm for tax matters."

Significant clients Herbalife, Unilever, Goodyear, Avon Cosmetics de Venezuela, ExxonMobil.

Notable practitioners

Manuel Iturbe Alarcón has notable experience in this field, with a particular focus on advising notable names from the oil and gas sector on tax issues. His experience straddles both contentious and non-contentious mandates.

Partner Eduardo Travieso Uribe is highly regarded by interviewees for his activity in the tax sector. He is well placed to advise clients on tax law and is noted for both his professional and academic contributions to this field.

About the Team (content provided by Travieso Evans Arria Rengel & Paz)

Department profile not yet provided by Travieso Evans Arria Rengel & Paz. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


AraqueReyna - Tax Department

-

Band 3

第三等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: María Carolina Cano González and Gabriel Ruan Santos
- 4 partners
- 4 other qualified lawyers

What the team is known for Well-respected department advising clients on a variety of tax-related matters, including tax planning, administrative litigation and general consulting. Regularly sought out as tax advisors by clients from the technology and transportation sectors.

Strengths Clients note that "the professionals at the firm are always willing to help us with any queries we have and have a great service mentality, alongside solid commercial insight."

Work highlights Advised BSN Medical Venezuela on matters related to the tax implications of local distribution, as well as its inbound and outbound operations.

Notable practitioners

The "highly active" Gabriel Ruán Santos is widely recognised as one of the leading practitioners in this field by peers. Market sources state: "He is extremely well respected," also enthusing that "he has a very good reputation." He boasts experience spanning over 30 years in the tax field.

Partner María Carolina Cano González comes highly recommended by peers and clients alike. Market sources report: "She is a fantastic, practical and business-oriented lawyer," adding that "she is adept at handling international matters."

Ingrid García is a respected practitioner within the Venezuelan tax space. Peers praise her practice, commenting: "I find her to be a very good, hard-working lawyer who is very involved in the tax field."

About the Team (content provided by AraqueReyna)

We pride ourselves on having a “dream team” led by three senior lawyers, commanding a strong tax department, who offer their expertise on a broad range of tax issues related to labour law, corporate finance issues, wealth planning and real state projects, including related tax disputes.

Gabriel Ruan Santos, practice co-head: With over 40 years of experience in the tax and public law fields, Mr. Ruan is uniquely placed to guide local and international clients through Venezuela’s complicated judiciary tax system. His practice focuses on national and local taxes and arbitration and his clients include several banking and telecommunication entities. 

María Carolina Cano, practice co-head: With a strong international profile, nurtured through years of active participation in international events and an LL.M in Tax Law, Ms. Cano specializes in local and international tax planning, including exchange control. She has experience on tax structuring for corporate reorganizations, joint ventures projects and foreign investment. She has worked on the application of international tax treaties, as well as in the development of import – export tax efficient strategies.      

Ingrid García Pacheco, partner - tax department: An expert in wealth and heritage tax planning, with vast experience assisting clients on both public and private sectors. García provides invaluable support to clients in the following areas: corporate, social and regulatory.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Raffalli de Lemos Halvorssen Ortega y Ortiz - Tax Department

-

Band 3

第三等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Andres Halvorssen and Jose Manuel Ortega
- 2 partners
- 2 other qualified lawyers

What the team is known for Recognised firm advising local and international clients on contentious administrative proceedings, as well as mandates relating to exchange control and customs. Department also has notable experience in counselling clients on the tax aspects of commercial restructurings.

Strengths A client reports: "The lawyers are excellent. We have permanent contact with them for any emergency that may arise. They are always willing to help, and I trust them implicitly."

Work highlights Represented Rofrer before a tax court in a VAT claim.

Significant clients AT&T, Rhodia, PepsiCo, Nokia, Novo Nordisk.

Notable practitioners

Andrés Halvorssen is praised by peers for his expertise in this field: "He is a lawyer with profound knowledge of tax issues, but that also has a business-oriented and practical mentality. He really puts himself in the client's shoes when making a business decision."

About the Team (content provided by Raffalli de Lemos Halvorssen Ortega y Ortiz)

Department profile not yet provided by Raffalli de Lemos Halvorssen Ortega y Ortiz. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


WDA legal, S.C. - Tax Department

-

Band 3

第三等

Chambers Commentary (based on the Chambers research)

What the team is known for Recognised tax practice headed by a leading practitioner in the Venezuelan tax field. Offers assistance across a wide range of mandates, including tax planning and litigation.

Notable practitioners

Partner Luis Fraga Pittaluga is highlighted by market interviewees as a "respected lawyer in this field," as well as "a very well-versed professional who has a lot of experience in this area." They further go on to note his academic contributions to the subject.

About the Team (content provided by WDA legal, S.C.)

Department profile not yet provided by WDA legal, S.C.. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Imery Urdaneta Calleja Itriago & Flamarique - Tax Department

-

Band 4

第四等

Chambers Commentary (based on the Chambers research)

What the team is known for Well known firm frequently retained as counsel by companies for tax restructurings. Team offers further expertise in representing private clients in administrative and judicial tax proceedings.

Notable practitioners

Partner Marcel Imery specialises in corporate tax planning, including on matters such as the protection of investments. He also advises clients on tax legislation affecting private banking.

Jean Itriago focuses on tax planning and restructuring, as well as related litigation. He has notable experience advising clients in the telecoms and energy sectors.

About the Team (content provided by Imery Urdaneta Calleja Itriago & Flamarique)

Department profile not yet provided by Imery Urdaneta Calleja Itriago & Flamarique. Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Mendoza, Palacios, Acedo, Borjas, Páez Pumar & Cía - Tax Department

-

Band 4

第四等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- Heads of department: Manuel Acedo Sucre and Oswaldo Páez Pumar
- 4 partners
- 6 other qualified lawyers

What the team is known for Noted practice assisting local and foreign clients in litigation against the tax authorities. Also renders advice to clients on offshore structuring, as well as fiscal planning and double taxation.

Strengths One client states: "I have a very favourable opinion of the firm – its lawyers have highly specialised knowledge of tax matters and provide a very good client service."

Work highlights Represented Universidad Metropolitana in an appeal against the tax administration regarding a tax exemption.

Significant clients Coca-Cola Servicios de Venezuela, Corporación Grupo Químico, Grupo Perret, ASEA Brown Boveri, Emerson Venezuela.

Notable practitioners

Seasoned practitioner Oswaldo Páez Pumar is held in high regard by peers for his extensive experience in the tax field. He has notable experience in tax planning and administrative tax litigation.

About the Team (content provided by Mendoza, Palacios, Acedo, Borjas, Páez Pumar & Cía)

Our tax experts are recognized by peers, clients and accountants as the best. We give general tax assistance to local and foreign clients, concerning their exposure and the application of the Venezuelan tax regime, in order to obtain efficient tax management and avoid claims from the tax authorities.

At the tax planning level, we help our clients to organize their activities to obtain the most advantageous results and avoid overpayment of taxes. We advise clients in Venezuela who receive foreign income and those with interests in different jurisdictions, paying special attention to domicile, residence, permanent establishments, and treaties to avoid double taxation.

We assist international clients who wish to do business in Venezuela, not only with regard to the application of Venezuelan tax laws and regulations, but also regarding the best and most efficient fiscal and corporate structure suited to their specific needs.

We assist our clients in procedures before tax authorities and courts.  In the very difficult Venezuelan judicial system, we represent our clients with total transparency and we have won significant cases.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Vallenilla, Escalante & Asociados - Tax Department

-

Band 4

第四等

Chambers Commentary (based on the Chambers research)

Basic facts about the department
- approximately 2 partners
- approximately 2 other qualified lawyers

What the team is known for Boutique practice maintaining a notable level of activity advising clients on local tax matters. Principally assists clients in the energy, telecommunications and real estate sectors with corporate tax planning.

Notable practitioners

Partner Moisés Vallenilla is praised by peers for his "business-oriented, practical mentality" in tax matters. He remains active advising on the tax aspects of real estate development.

Oscar Cunto is a respected practitioner in the Venezuelan tax field. He continues to render advice on some of the firm's most significant mandates.

About the Team (content provided by Vallenilla, Escalante & Asociados )

Department profile not yet provided by Vallenilla, Escalante & Asociados . Please see their firm profile.

No Content Provided

Industries

  • {{member.name}}

No Content Provided

Clients

  • {{member.name}}

No Content Provided

Date

Title

{{ article.publishedDate | date: 'longDate' }}

{{article.title}}


Senior Statesperson

Rodríguez & Mendoza

From the Chambers Latin America guide

Senior statesman Oswaldo Anzola offers many years of experience in tax matters, and remains active advising clients on matters concerning income tax, VAT and inheritance tax. His peers state: "He is an authority on tax law in Venezuela."

^ See whole ranking table

Senior Statesperson

Torres Plaz & Araujo

From the Chambers Latin America guide

Seasoned practitioner Federico Araujo commands a high level of respect from peers for his long-standing expertise in the Venezuelan tax market. He maintains a notable presence in the field through his involvement in tax litigation.

^ See whole ranking table

Senior Statesperson

J Oswaldo Páez Pumar

Mendoza, Palacios, Acedo, Borjas, Páez Pumar & Cía

From the Chambers Latin America guide

Seasoned practitioner Oswaldo Páez Pumar is held in high regard by peers for his extensive experience in the tax field. He has notable experience in tax planning and administrative tax litigation.

^ See whole ranking table

Senior Statesperson

Manuel Torres Núñez

Torres Plaz & Araujo

From the Chambers Latin America guide

Senior statesman Manuel Torres Núñez boasts a wealth of experience assisting companies with designing efficient tax structures. He offers further advice on foreign investments and capital markets regulation.

^ See whole ranking table

Senior Statesperson

Alfredo Travieso Passios

Tinoco Travieso Planchart & Núñez

From the Chambers Latin America guide

Seasoned practitioner Alfredo Travieso Passios boasts a wealth of experience in the tax field, including matters affecting corporate and financial transactions. He continues to advise on tax planning and wealth management.

^ See whole ranking table

Eminent Practitioner

Rodolfo Plaz Abreu

Torres Plaz & Araujo

From the Chambers Latin America guide

Head of department and eminent practitioner Rodolfo Plaz Abreu receives strong praise from peers, who praise his experience in this area. They enthuse: "He's one of my role models," and go on to describe him as "a very good litigator." 

^ See whole ranking table

Band 1

Alberto Benshimol

D'Empaire

From the Chambers Latin America guide

The "highly active" Alberto Benshimol frequently leads many of the department's most notable tax transactions. Market interviewees enthuse that "he is very well respected" and "widely recognised on an international level." They go on to highlight his academic credentials. He recently advised Bristol-Myers Squibb's Venezuelan subsidiary on the VAT liability of two local transactions, including the income tax ramifications for the companies' employees.

^ See whole ranking table

Band 1

Baker McKenzie SC

From the Chambers Latin America guide

The "excellent" Ronald Evans is a well-established practitioner in the tax market. He regularly advises clients on matters pertaining to tax planning, wealth management and international taxation. He is described by market sources as a "remarkable professional with impressive expertise in tax." He remains active in advising on efficient tax structure for transactional mandates.

^ See whole ranking table

Band 1

Fernando Fernández

Norton Rose Fulbright

From the Chambers Latin America guide

Senior tax partner Fernando Fernández receives strong praise from peers and clients alike for his stellar tax practice. They describe him as "a very well-respected practitioner," going on to highlight his reliability as legal counsel. He focuses his practice on domestic taxation, particularly in the context of corporate reorganisations, acquisitions and joint ventures.

^ See whole ranking table

Band 1

Carlos Fernández-Smith

Norton Rose Fulbright

From the Chambers Latin America guide

Managing partner Carlos Fernández-Smith is lauded by market interviewees for his work in the tax arena. They enthuse: "He is a very intelligent lawyer," also noting his reliability and accessibility. He specialises in cross-border corporate restructuring matters pertaining to double taxation.

^ See whole ranking table

Band 1

Luis Fraga Pittaluga

WDA legal, S.C.

From the Chambers Latin America guide

Partner Luis Fraga Pittaluga is highlighted by market interviewees as a "respected lawyer in this field," as well as "a very well-versed professional who has a lot of experience in this area." They further go on to note his academic contributions to the subject.

^ See whole ranking table

Band 1

Juan Carlos Garantón-Blanco

Torres Plaz & Araujo

From the Chambers Latin America guide

Partner Juan Carlos Garantón Blanco is considered a key player in the tax market by peers, who describe him as "a leading figure." He regularly leads on many of the department's most significant tax transactions, and market consensus confirms that he remains highly active in the tax field.

^ See whole ranking table

Band 1

Leonardo Palacios Márquez

Palacios, Torres & Korody

From the Chambers Latin America guide

The "excellent" Leonardo Palacios Márquez is recognised by peers for his "extensive experience in this field." They add: "He is very well recognised and is incredibly knowledgeable about tax matters." He focuses his practice on tax planning and advising clients on the tax implications of corporate restructuring and acquisitions, as well as litigation.

^ See whole ranking table

Band 1

Humberto Romero-Muci

D'Empaire

From the Chambers Latin America guide

Partner Humberto Romero-Muci is a revered practitioner in the Venezuelan tax market. Market sources highlight him as "a star in the tax field," also noting: "He's a very respected practitioner and a very good lawyer." He led the team on the aforementioned Zurich Venezuela matter.

^ See whole ranking table

Band 1

Gabriel Ruán Santos

AraqueReyna

From the Chambers Latin America guide

The "highly active" Gabriel Ruán Santos is widely recognised as one of the leading practitioners in this field by peers. Market sources state: "He is extremely well respected," also enthusing that "he has a very good reputation." He boasts experience spanning over 30 years in the tax field.

^ See whole ranking table

Band 2

Betty Andrade Rodríguez

AWG Abogados

From the Chambers Latin America guide

Partner Betty Andrade Rodríguez of AWG Abogados is recognised by her peers, who praise her notable activity in the field.

^ See whole ranking table

Band 2

José P Barnola Jr

Baker McKenzie SC

From the Chambers Latin America guide

José Barnola comes recommended by peers and clients alike, who state: "He's a great lawyer." He is also highly regarded for his work in tax litigation and offers further advice regarding VAT and the tax aspects of corporate restructurings.

^ See whole ranking table

Band 2

María Carolina Cano González

AraqueReyna

From the Chambers Latin America guide

Partner María Carolina Cano González comes highly recommended by peers and clients alike. Market sources report: "She is a fantastic, practical and business-oriented lawyer," adding that "she is adept at handling international matters." 

^ See whole ranking table

Band 2

Juan Carlos Castillo

Tinoco Travieso Planchart & Núñez

From the Chambers Latin America guide

Co-department head Juan Carlos Castillo is praised by peers and client alike, who note his expertise in this sector. They comment: "He is a highly capable lawyer, who provides both in-depth and practical advice." They add: "He is profoundly knowledgeable and is an intelligent person." He currently acts as vice-president of the Venezuelan Tax Law Association.

^ See whole ranking table

Band 2

Elvira Dupouy Mendoza

Rodríguez & Mendoza

From the Chambers Latin America guide

Elvira Dupouy Mendoza is described by peers as "a top-of-the-line lawyer." They go on to mention her high level of professionalism. She advises clients on the tax implications of corporate transactions as well as on tax litigation before the Venezuelan tax authorities.

^ See whole ranking table

Band 2

Norton Rose Fulbright

From the Chambers Latin America guide

Leopoldo Escobar advises both domestic and foreign clients on tax matters relating to acquisitions and corporate restructurings. He offers further advice on tax treaties, and is described by his peers as "a very good, quick-thinking lawyer."

^ See whole ranking table

Band 2

Andrés L Halvorssen

Raffalli de Lemos Halvorssen Ortega y Ortiz

From the Chambers Latin America guide

Andrés Halvorssen is praised by peers for his expertise in this field: "He is a lawyer with profound knowledge of tax issues, but that also has a business-oriented and practical mentality. He really puts himself in the client's shoes when making a business decision."

^ See whole ranking table

Band 2

Manuel Iturbe Alarcón

Travieso Evans Arria Rengel & Paz

From the Chambers Latin America guide

Manuel Iturbe Alarcón has notable experience in this field, with a particular focus on advising notable names from the oil and gas sector on tax issues. His experience straddles both contentious and non-contentious mandates.

^ See whole ranking table

Band 2

Leĝa Abogados

From the Chambers Latin America guide

Partner Elina Pou focuses on corporate tax matters and tax-related litigation before national and municipal courts. A client describes her as "a diligent and proactive lawyer who is dedicated to her work." Market sources also highlight her visibility in the tax ambit.

^ See whole ranking table

Band 2

Leĝa Abogados

From the Chambers Latin America guide

Head of department Jesús Sol comes highly recommended by clients and peers alike, who comment: "He is an excellent lawyer with a very good reputation throughout Latin America." One client particularly values that "he works hand-in-hand with the client as a team to understand the practical implications of my queries." 

^ See whole ranking table

Band 2

Eduardo Travieso Uribe

Travieso Evans Arria Rengel & Paz

From the Chambers Latin America guide

Partner Eduardo Travieso Uribe is highly regarded by interviewees for his activity in the tax sector. He is well placed to advise clients on tax law and is noted for both his professional and academic contributions to this field.

^ See whole ranking table

Band 2

Moisés Vallenilla

Vallenilla, Escalante & Asociados

From the Chambers Latin America guide

Partner Moisés Vallenilla is praised by peers for his "business-oriented, practical mentality" in tax matters. He remains active advising on the tax aspects of real estate development.

^ See whole ranking table

Band 3

Juan Carlos Fermin

Rodríguez & Mendoza

From the Chambers Latin America guide

Juan Carlos Fermin is respected by peers for his knowledge of VAT matters. He also offers expertise representing clients in administrative proceedings and litigation. His practice includes aspects of both corporate and tax law.

^ See whole ranking table

Band 3

AraqueReyna

From the Chambers Latin America guide

Ingrid García is a respected practitioner within the Venezuelan tax space. Peers praise her practice, commenting: "I find her to be a very good, hard-working lawyer who is very involved in the tax field." 

^ See whole ranking table

Band 3

Imery Urdaneta Calleja Itriago & Flamarique

From the Chambers Latin America guide

Partner Marcel Imery specialises in corporate tax planning, including on matters such as the protection of investments. He also advises clients on tax legislation affecting private banking.

^ See whole ranking table

Band 3

Imery Urdaneta Calleja Itriago & Flamarique

From the Chambers Latin America guide

Jean Itriago focuses on tax planning and restructuring, as well as related litigation. He has notable experience advising clients in the telecoms and energy sectors.

^ See whole ranking table

Band 3

Jorge A Jraige Roa

Altum Abogados

From the Chambers Latin America guide

Jorge A Jraige Roa of Altum Abogados is noted by interviewees as "a lawyer of the highest quality with an ample knowledge of tax and corporate law." His expertise spans matters of international taxation and tax litigation.

^ See whole ranking table

Band 3

Juan Korody Tagliaferro

Palacios, Torres & Korody

From the Chambers Latin America guide

Juan Korody Tagliaferro is lauded by peers, who enthuse: "He is remarkable. He is always up to date with what is going on in the tax arena and is an outstanding professional." Clients compound such praise, highlighting "his negotiation skills and creativity when designing solutions for clients."

^ See whole ranking table

Band 3

Nathalie Rodríguez

Leĝa Abogados

From the Chambers Latin America guide

Nathalie Rodríguez is commended by clients, who say that "she assists clients in a friendly manner and is very professional. She also maintains a close relationship with the client."

^ See whole ranking table

Band 4

Valentina Cabrera Medina

Torres Plaz & Araujo

From the Chambers Latin America guide

Partner Valentina Cabrera Medina advises on customs matters as well as projects-related tax mandates. Her recent work includes representing PepsiCo on matters pertaining to investments in Venezuela.

^ See whole ranking table

Band 4

Vallenilla, Escalante & Asociados

From the Chambers Latin America guide

Oscar Cunto is a respected practitioner in the Venezuelan tax field. He continues to render advice on some of the firm's most significant mandates.

^ See whole ranking table

Band 4

Valmy Díaz Ibarra

Torres Plaz & Araujo

From the Chambers Latin America guide

Valmy Díaz is recognised by market interviewees for his academic activity in the field. They go on to note his expertise in the litigation area.

^ See whole ranking table

Band 4

Salvador Sánchez González

Sole Practitioner - Salvador Sánchez González

From the Chambers Latin America guide

The "wonderful" Salvador Sánchez González is highlighted by peers for his academic contributions to the field. He advises clients in claims against local and federal tax authorities.

^ See whole ranking table

Band 4

Anadaniella Sucre de Pro-Rísquez

InterJuris Abogados, S.C.

From the Chambers Latin America guide

Clients are full of praise for Anadaniella Sucre of InterJuris Abogados, S.C., enthusing: "She's a professional, well-informed and knowledgeable lawyer." She gains further recognition from peers for her work in this field.

^ See whole ranking table

Up and Coming

Jose Gregorio Torres

Palacios, Torres & Korody

From the Chambers Latin America guide

Up-and-coming partner Jose Gregorio Torres receives endorsements from market interviewees, who describe him as "promising." He recently co-led the team advising Telefónica on the new income tax reforms.

^ See whole ranking table

Associates to watch

Rodríguez & Mendoza

From the Chambers Latin America guide

Associate-to-watch Rafael Tobía comes recommended by peers, who report: "He's brilliant – he has profound knowledge of tax issues and analyses things very deeply."

^ See whole ranking table