Next Generation Partners

Rising Stars

Tax in Venezuela

Baker & McKenzie, S.C.

Baker & McKenzie, S.C. fields an experienced team with expertise in corporate tax and wealth management, acting as tax counsel to leading domestic and international corporations. The firm benefits from its ability to draw upon the firm's wider international network to assist clients requesting tax advice in Venezuela. Practice head Ronald Evans is noted for his advice on the tax aspects of cross-border transactions, alongside his strength in tax litigation, and is also the chair of the firm’s global wealth management group. Manuel Marín and David Mongiovi are other key contacts in the team, along with Serviliano Abache Carvajal, an expert in international taxation, who joined the firm in May 2023 from boutique tax practice Abache - Abogados.

Practice head(s):

Ronald Evans


The team has the highest level of prestige and recognition. They have known our company and industry for decades.

The firm stands out of the prestige associated with its international brand.

The tax group of ​​Baker & McKenzie is made up of an excellent team of professionals, who are always at the forefront of tax law and who provide us with specialised, distinguished, reliable, timely, and effective advice.

Key clients

Minera Loma de Niquel (Angloamerican)

Distillers United Group

Work highlights

  • Advised Minera Loma de Niquel on its tax and customs obligations and how to maximise the available tax and customs benefits.
  • Advised Distillers United Group on the tax aspects of the sale of super-premium Venezuelan rum brand “Diplomático” to Brown-Forman.


The ‘sophisticated tax practice‘ at D'Empaire has extensive experience in advising on all aspects of tax law for domestic and multinational companies, financial institutions, private equity funds and individuals. On the corporate tax side, the team advises on the tax implications of corporate matters, including reorganisations and spin-offs, while in the international taxation sphere, the team handles matters for international banks and multinationals, as well as leading firms in other jurisdictions. The team is also skilled in representing multinationals in tax litigation; Humberto Romero-Muci is highly experienced in this field. Alberto Benshimol advises on corporate tax and international taxation, while José Valecillos is noted for his advice to both private clients and multinational companies.

Practice head(s):

Humberto Romero-Muci


The firm has a very sophsiticated tax practice. The quality of their legal analysis is very high and I can completely trust their advice.

They are very analytical and can handle the complex legal work very well.

Knowledge in tax matters and investigative capacity, availability of trial lawyers, extensive experience.

The team stands out for the quality and technical depth of the consultations, and the professional competence of Humberto Romero-Muci in tax matters.

I would like to mention the academic and professional strength of the professionals in the firm, and the quality and excellence of the deliverables. Their response times are top notch.

Working with Humberto Romero-Muci is a pleasure; he is a national benchmark in this field. His response times and follow-up on the issues entrusted to him are impeccable. I would like to highlight the excellence of its document deliverables.

The team is technically strong, as well as offering an advantage in critical matters and constantly working on innovative issues and approaches.

They listen to the client, analyse their arguments and support them using this knowledge.

Key clients



Brown-Forman Corporation

Mercado Libre

Bristol Myers Squibb




Ubii Pagos

Work highlights

  • Advising Weatherford on tax matters in relation to its activities in the Venezuelan energy sector.
  • Advising Colgate-Palmolive Venezuela on the tax aspects of its operations in Venezuela, including income tax and the tax side of financial transactions.
  • Assisted Brown-Forman Corporation with tax and customs matters related to its $725m acquisition of the Diplomático rum brand.

Altum Abogados, S.C.

Altum Abogados, S.C.'s tax department distinguishes itself by advising domestic and international companies on the tax aspects of corporate and financial transactions, including M&A and spin-offs, as well as tax planning and compliance. Jorge Jraige is focused on tax planning, wealth management, direct and indirect tax consulting, and disputes, while senior associate Ximena Dugarte divides her practice between tax consulting, wealth management and tax litigation.

Practice head(s):

Jorge Jraige


The firm has a good style of doing business which works well for clients from both Venezuela and the US.

Jorge Jraige is at the top of his game in the Venezuelan market. He is very easy to work with, and he has a good command of corporate and tax issues to get right to the point.

Ximena Dugarte is an up-and-coming attorney who easily grasps complicated topics.


Dentons provides advisory services relating to international and local taxation, with experience in direct and indirect tax issues. The team also assists clients in tax litigation and audits, including in relation to transfer pricing issues and cross-border business operations. Moisés Vallenilla has over 35 years of experience advising multinational corporations across Venezuela’s leading industries on tax and corporate law matters. Oscar Cunto André advises on corporate taxation, international taxation, and wealth and estate planning, in addition to representing clients before the Venezuelan tax courts and the Supreme Court. Juan Andrés Osorio and Luis Fraga Pittaluga are additional names to note in the team.

Practice head(s):

Moisés Vallenilla; Oscar Cunto André; Juan Andrés Osorio

Key clients


Banco Sofitasa, Banco Universal

Cervecería Regional


Fondo de Valores Inmobiliarios (FVI)

Corporación Telemic (Inter)

Seguro Nuevo Mundo


Janssen Cilag

Megalabs Venezuela

InterJuris Abogados

InterJuris Abogados specialises in tax issues arising from clients’ global business operations, with a focus on international matters including the tax aspects of cross-border transactions and the impact of international tax treaties, benefitting from its presence in Miami and Madrid as well as Caracas. Maria Leticia Perera, who concentrates her practice on international taxation and estate planning for local and multinational corporations, as well as private clients, leads the team with Fernando Ríos Morillo, who coordinates tax planning for clients in Venezuela. Associate Eleana Salazar Méndez assists clients in reassessments procedures carried out by the Venezuelan national and municipal tax authorities.

Practice head(s):

Maria Leticia Perera; Fernando Ríos Morillo

Key clients




Caja Caracas Casa de Bolsa



C.A. Ericsson

Al Jazeera

La Lucha

Hewlett Packard Venezuela


Servicios Profesionales de Cobranza


Amarillo Agency

CMEC Engineering

Work highlights

  • Advising Sony on a three-phase tax project.
  • Advised Ericsson’s Venezuelan entity on whether it is subject to the country’s special telecoms tax.
  • Advising Amarillo on its new tax obligations as a special taxpayer.


Lega is well versed in cross-border tax matters, advising clients across a wide range of industry sectors, including pharmaceuticals, technology and financial services. Nathalie Rodríguez-París specialises in tax consulting and planning, frequently advising on the implications of double taxation treaties. Elina Pou brings her expertise in the financial arena to bear when providing tax and regulatory advice to local institutions in the banking sector. Juan Cristobal Carmona is noted for his tax advice to national and transnational companies.

Practice head(s):

Nathalie Rodríguez-París


Among the firm’s standout qualities is the close relationship with the client, taking into account their vision and approach in order to value their ideas.

Elina Pou is a highly qualified professional, with a lot of competence in the tax area. She has excellent drafting skills, making legal opinions easy to understand. I would also like to highlight the performance of Juan Cristobal Carmona, a professional of great value and wisdom.

Nathalie Rodríguez is a very proactive, helpful person, who is attentive to the needs of clients. Above all, her recommendations are practical.

Key clients

Samsung Electronics Latinoamérica

Proyecto Esperanza

Nestlé de Venezuela


GPB Neftegaz Services


Rolex de Venezuela

EF Idiomas en el Extranjero

Port de Bras Active Wear

Aro Casa de Representación

Work highlights

  • Advised Samsung Electronics Latinoamérica on the filing of a judicial remedy against the tax assessment regarding non-compliance in VAT.
  • Assisting Proyecto Esperanza with its day-today tax consultation and the tax treatment of expatriate personnel.
  • Acting as tax adviser for Nestle de Venezuela.

Mendoza, Palacios, Acedo, Borjas, Paez Pumar & Cia.

Mendoza, Palacios, Acedo, Borjas, Paez Pumar & Cia.'s tax advisory practice is led by Manuel Acedo Sucre, who is known for his assistance to local and foreign clients on tax issues, including the tax planning and structuring of companies’ operations and acquisitions across Venezuela. In addition, the firm has a strong tax litigation practice headed by María Genoveva Páez Pumar, who routinely represents clients in administrative and judicial tax proceedings. Diego Lepervanche advises clients regarding on the tax aspects of corporate and financial transactions. Rosemary Thomas has deep expertise in tax disputes before the Supreme Court, while Francesca Rigio has a robust estate tax practice.

Practice head(s):

Manuel Acedo Sucre; María Genoveva Páez Pumar


The strong point of the lawyers who assist us in tax matters is that they are experts in tax law. They are professionals who, through their knowledge and experience, provide us with advice on the tax regime at all levels.

The team stand out for their specialisation and experience in tax matters, the quality and efficiency of the service provided, the reputation of the lawyers specialising in tax matters, and their knowledge of the business. The timely services and responses to our requests and queries translates into commitment and generation of confidence in the expected results of the cases handled by the firm.

They offer a personalised service and participation and support in the company’s strategic decisions on tax matters, particularly María Genoveva Páez Pumar and Manuel Acedo.

Key clients

The Coca-Cola Company

Corporación Grupo Químico, Venezolana de Pinturas, Química Industrial (Grupo Orbis)

Miranda Capital Partners

Grupo Perret

MSD Farmacéutica

Corporación Solsica

Industria Venezolana de Transporte Operativo (IVENTO)

Laboratorios Elmor

Centro Venezolano Americano (CVA)

Asea Brown Boveri (ABB)

Work highlights

  • Assisted C.A. Química Integrada and Venezolana de Pinturas, both subsidiaries of the Colombian conglomerate Grupo Orbis, by submitting an appeal before the local tax court against a decision of the Tax Authority claiming differences on income tax corresponding to the years 2014-2016.
  • Assisted Centro Venezolano Americano (CVA) regarding several tax audits that involved the withholding of value added tax, income tax and other formal obligations.
  • Advised the local subsidiaries of multinationals regarding their taxation issues in Venezuela.

Torres, Plaz & Araujo

Torres, Plaz & Araujo's practice ranges from advice on corporate income tax and the tax elements of M&A to direct and indirect taxation and customs and excise issues. As a founding member of Lataxnet, a network of Latin American tax firms, and WTS Global, the firm is well positioned to work with international firms to assist clients with cross-border tax issues. The firm acts for clients from a wide range of industry sectors, including agribusiness, food, and the extractive and petrochemicals industries. Juan Carlos Garantón-Blanco heads the team alongside Valentina Cabrera Medina and Rodolfo Plaz Abreu, while Federico Araujo Medina is also a name to note.

Practice head(s):

Juan Carlos Garantón Blanco; Valentina Cabrera Medina; Rodolfo Plaz Abreu

Key clients

AngloAmerican Group (Minera Loma de Níquel)

Shell Group

BP Group

Pepsico Alimentos Venezuela

Vencred (Banco Venezolano de Crédito)

Rodrigo Elias Medrano

Cervecería Polar

Italcapital Casa de Bolsa

Alimentos Polar Comercial

Total Group

Marítima Altair

Productora de Sal (Produsal)





Takeda Pharmaceuticals

C.A. Ron Santa Teresa

Grupo Locatel

Banco Exterior

360 Oil & Gas

Work highlights

  • Advising Angloamerican Group on tax issues relating to its Venezuelan corporate and financing structure.
  • Advised on the impact of local taxation on the operations of Shell Venezuela.
  • Advising BP Group on the tax aspects of its Venezuelan corporate and finance structure.


Araquereyna advises clients on the tax aspects of corporate restructurings, alongside providing general tax compliance advice for domestic and international clients from industry sectors including healthcare, technology, food and beverages, and financial services. The team is led by Gabriel Ruan Santos, who has extensive experience in the tax sphere; María Carolina Cano, a specialist in national and international tax advisory and planning, and the conduct of tax proceedings before the administrative and judicial authorities; and Ingrid García Pacheco, who is knowledgeable in local taxation and tax disputes. Associate María Alejandra García frequently advises institutional clients.

Practice head(s):

María Carolina Cano; Gabriel Ruan Santos; Ingrid García Pacheco


The diversity of the team when it comes to knowledge, background, and professional and personal skills is definitely one of its strengths and what makes the difference when compared to other firms. They all have very high standards and personal and professional values, which are no doubt a key factor of their reliability and the confidence they are able to get from all the stakeholders.

Maria Carolina Cano is always going the extra mile, and is very clever and always empathetic with the client, while still providing a very professional case analysis through which she is able to make the client understand the possible scenarios, steps forward and risks.

Ingrid Garcia is always willing to provide all the support required by the client, and is very proactive and clever in her analysis. A strong team player when different issues require attention, going beyond clients’ expectations.

Key clients

General Motors Venezolana

Microsoft Venezuela

Pepsico & Empresas Filiales

Chocolates St. Moritz

Universal Music Venezuela

Banza 1800

Centro Médico de Caracas


Escala 24/7

Industrias Lácteas de Venezuela (Indulac)

Work highlights

  • Advised PepsiCo and its affiliates on all tax matters, including the analysis of all national and municipal tax obligations imposed on the client.
  • Assisting Branza 1800 in municipal tax matters, specifically in tax litigation and tax planning.
  • Advised Mapfre on several tax issues, including income tax.

Palacios, Torres & Korody

Boutique tax firm Palacios, Torres & Korody assists national and international companies with cross-border taxation matters and tax planning, fielding a team that includes a number of founding members of the Venezuelan Tax Administration and former legislators involved in the design of significant tax laws. The firm’s clientele includes key players from the construction, oil and gas, banking and manufacturing sectors. Leonardo Palacios, who has an extensive tax litigation practice, José Gregorio Torres, who is experienced in tax disputes and regulatory matters, especially for clients in the health services sector, and Juan Esteban Korody lead the team.

Practice head(s):

Leonardo Palacios; Juan Esteban Korody; José Gregorio Torres

Key clients

Total Energies

Alimentos Polar

Eni Venezuela

Sucre Energies


Diageo de Venezuela

Corporación Digitel

Fivenca Casa de Bolsa de Productos Agrícolas


Sodexo Pass de Venezuela

Work highlights

  • Acting for Alimentos Polar in a dispute with the Ministry of Commerce.
  • Advised Eni Venezuela on implementing reforms to long-standing income tax policies regarding the production and sale of natural gas in Venezuela.
  • Assisted Sucre Energy Group with the design and implementation of a permanent income tax policy with regard to recently acquired interests in a natural gas joint venture in the Yucal Placer block.

Ponte Andrade & Casanova

Ponte Andrade & Casanova's 'extremely attentive' tax team provides advice to local companies and multinationals on local and international taxation, and also has experience in judicial and administrative tax proceedings. At the helm, Ramón Andrade Mongas advises clients with operations in Venezuela and Latin America on tax matters, while Ignacio Ponte Brandt heads the tax litigation side of the practice, and also advises on non-contentious matters including corporate tax optimisation and estate management. Associate Ignacio Andrade Cifuentes is noted for his advice on the full spectrum of tax matters, including wealth and estate management and litigation.

Practice head(s):

Ignacio Ponte Brandt; Ramón Andrade Monagas


The Ponte Andrade & Casanova team is extremely attentive, gives very quick and complete answers, and has a great ability to explain complicated matters in simple and easy-to-understand terms. Their service is also quite personalised and they attend to us without any problems during and after working hours.

There are several aspects that make them stand out. They have specialists in various practice areas and I can say with certainty that their partners and attorneys are fully trained to handle any matter that comes their way. In addition, Ponte Andrade & Casanova offers an in-depth and personalised service, which from our previous experience is not usually the case with other firms. Also, their response times are fast.

Another point that is worth noting is that the fees of Ponte Andrade & Casanova have a good relationship with the value that the firm adds and, in addition, they adapt to what we really need. Ramón Andrade Monagas and Ignacio Andrade Cifuentes are extraordinary lawyers and professionals, who are very knowledgeable about their subject, very attentive and, most importantly, very good people.

Key clients

The Walt Disney Company

Zippi Market

SC Johnson & Son de Venezuela

Snacks La Encantada

Asociación de Productores Rurales del Estado Portuguesa (Asoportuguesa)

Centro Integral de Oncología

Inversiones Tegnaval

Banesco Banco Universal

Banco Exterior, Banco Universal

Campamento Terecay

Unidad de Medicina Interna Ambulatoria (UMIA)

Compromiso Compartido

Proyecto Gotas

Comunidad 1001 Ideas Para Mi País

Inversiones Dagaraco


CREG Consulting

Dell EMC (EMC Computer System Venezuela)

Bk2 Foundation

Work highlights

  • Advising Asoportuguesa on its tax optimisation efforts and strategies.
  • Advising Flavoo on all tax matters relating to the company’s activities.
  • Serving as general counsel to Unidad de Medicina Interna Ambulatoria (UMIA) on tax matters.

Travieso Evans Arria Rengel & Paz

With skills in advising national and international companies on tax planning and the tax aspects of M&A transactions and restructurings, Travieso Evans Arria Rengel & Paz provides services to clients throughout Venezuela. Manuel Iturbe Alarcón has worked as a tax specialist for over 30 years and assists clients in audits and tax litigation; he also served as president of the Venezuelan Association of Tax Law (AVDT). Andreína Lusinchi Martínez represents clients in tax litigation before the contentious-administrative tax courts and the Supreme Court, alongside providing advice on tax planning. Managing partner Eduardo Travieso Uribe has expertise in tax and customs issues.

Practice head(s):

Eduardo Travieso Uribe; Manuel Iturbe Alarcón; Andreína Lusinchi Martínez


Excellent team with a lot of expertise in tax matters. They respond assertively and quickly to all the queries made. They give excellent tax support.

Manuel Iturbe has extensive experience and expertise in tax matters. He is a lawyer who inspires great confidence and is very transparent – he always exceptionally resolves the matters entrusted to him.

The level of follow-up of the issues is something to highlight. It is a super-proactive team which allows us to depend on them.

Key clients

Orica Venezuela

Del Monte Andina.

Ford Motor de Venezuela

Mondelez International

Propileno de Falcon (PROFALCA)

ExxonMobil Corporation

Aggreko International

Desarrollo Forestales (DEFORSA)

Fonterra de Venezuela (FONTERRA)

Johnson & Johnson

Work highlights

  • Representing Orica in an appeal against a fine imposed on the client by the tax administration.
  • Acting for Papeles Venezolanos in preliminary administrative proceedings issued by the tax administration in relation to the alleged late delivery of VAT withholdings.
  • Advised the heirs of Elías Aquique and Enriqueta Muñoz de Aquique in the inheritance declaration process.

Raffalli de Lemos Halvorssen Ortega y Ortiz

Raffalli de Lemos Halvorssen Ortega y Ortiz provides comprehensive services covering tax audits, planning and litigation. The team is particularly experienced in advising on the tax risks relating to M&A transactions, as well as national tax matters. The key contact in the team is Andrés Luis Halvorssen.

Rodríguez & Mendoza

Rodríguez & Mendoza provides legal services to its clients in matters related to national, international and municipal taxes, alongside parafiscal contributions. Oswaldo Anzola advises clients from a wide range of industry sectors, including oil and gas and banking. Elvira Dupouy Mendoza is also a name to note.

Tinoco, Travieso, Planchart & Núñez

Tinoco, Travieso, Planchart & Núñez advises on compliance issues relating to national, state and municipal taxes, and also works in close connection with the firm's constitutional and administrative law department to handle administrative and judicial tax proceedings. Alfredo Travieso and Juan Carlos Castillo Carvajal are the names to note from the group.