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Who Represents Who

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Baker & McKenzie, S.C. has noteworthy experience in corporate taxation, wealth management structuring, and determining and forecasting risks; the team is regularly instructed by national and international clients, particularly from the healthcare, energy and telecoms sectors, and it works closely with the firm's corporate department, which it provides with tax advice on corporate transactions. Practice head Ronald Evans, José Barnola and Oscar Morean are the key practitioners at the firm.

D'Empaire has a highly reputed tax team, which is experienced in transfer pricing disputes and advising on the tax implications of transactions, as well as inheritance planning and business succession planning. Alberto Benshimol assisted Kraft Heinz in a corporate reorganisation involving its Venezuelan and Mexican subsidiaries; he also advises BMS Venezuela on all of the tax implications of its operations in Venezuela. Humberto Romero-Muci continues to represent Weatherford in tax litigation relating to an income tax assessment levied to one of its Venezuelan subsidiaries for previous fiscal years. José Valecillos made partner in 2018; he leads the practice together with Benshimol and Romero-Muci.

LegŐāa Abogados¬†has a strong tax practice, which advises on structures, foreign investment and foreign exchange-related matters as well as on litigation and transactions. The impressive client portfolio comprises a mix of financial institutions and local and foreign companies. Experienced practice head Jes√ļs Sol-Gil¬†is assisting the American Bureau of Shipping (ABS) with the filing of a judicial remedy against the tax authorities‚Äô refusal to acknowledge the client‚Äôs right to income tax exemption. He is also representing CA Qu√≠mica Integrada before the Tax Administration in litigation concerning adjustment in the statement of income for 2009 and 2010 for the application of changes and losses in the determination of sales costs. Other highlighted practitioners are Elina Pou¬†and Nathalie Rodr√≠guez-Par√≠s. The team was boosted by the firm's merger with Imery Urdaneta Calleja Itriago & Flamarique¬†in April 2019.

Torres, Plaz & Araujo has strong expertise in the full gamut of tax matters. The team is regularly engaged to advise on local and foreign tax laws in relation to corporate transactions, and on the application of conventions for the avoidance of double taxation and the prevention of fiscal evasion. Other services include financial optimisation, support in audits and representation in tax disputes. Rodolfo Plaz Abreu combines tax, corporate and public law experience. Further names to note are Valentina Cabrera Medina and Juan Carlos Garantón-Blanco.

ARAQUEREYNA's areas of expertise lie within tax planning, transactional support and disputes. The key contacts at the firm are Gabriel Ruan Santos, who is often instructed to assist on contentious matters, and María Carolina Cano and Ingrid García Pacheco; they are well versed in structuring mandates and wealth and heritage tax planning, respectively.

Dentons, which took over Norton Rose Fulbright's Caracas office in Janaury 2019, covers an impressive range of tax matters, from business strategy planning to conflict resolution, but also advises on the tax aspects relating to mergers, acquisitions, reorganisations and corporate law in a variety of industry sectors. A particular area of expertise of the team is advising clients on the assessment processes carried out by the tax authorities. Companies such as Colgate-Palmolive, Schlumberger and Chevron are on the firm's client roster. The group saw a new arrival in Luis Fraga Pittaluga from WDA legal, S.C., while Carlos Fernández-Smith departed for Advantax Abogados; Fernándo Fernández also left the firm.

PALACIOS, TORRES & KORODY's client base showcases the firm's abilities to advise client from various industry sectors, such as energy, retail and pharmaceuticals. The team covers planning, commissioning, optimisations and disputes. Recent work included advising Empresas Polar on minimising the potential adverse effects deriving from the new tax reforms and currency redenomination effected in Venezuela. Other clients, including Total and Bayer, requested similar assistance. Noted practitioners are Leonardo Palacios, José Gregorio Torres and Juan Korody.

Rodríguez & Mendoza's key contact is Oswaldo Anzola, who regularly advises clients on the tax implications of transactions, optimisations, the implementation of business structures, and contentious matters. Junior partner Elvira Dupouy Mendoza is well versed in tax litigation management and fiscal repairs.

The tax practice at¬†Tinoco, Travieso, Planchart & N√ļ√Īez¬†is headed by¬†Alfredo Travieso, who has longstanding experience in the field. The team covers tax consultations and planning as well as administrative and judicial proceedings; its close collaboration with the firm's civil and corporate departments adds value.¬†Juan Carlos Castillo Carvajal¬†is another key contact in tax matters.

Travieso Evans Arria Rengel & Paz is noted for its experience in tax planning matters, and the team is regularly instructed to handle the negotiating, documenting and structuring aspects of transactions. It also represents clients in contentious matters, as well as advising on the transfer of tax credits and custom laws. Highlighted practitioners are Eduardo Travieso Uribe, Manuel Iturbe Alarcón and senior associate Andreína Lusinchi Martínez.

Altum Abogados, S.C.'s services include advising national and foreign clients on international, federal, state and municipal taxes, as well as assisting with the design and execution of corporate and estate reorganisations. Key contact Jorge Jraige is also well versed in administrative and judicial litigation in the tax area. Associate Ximena Dugarte Rodríguez is another specialised practitioner in the team. Margie Pirela left the firm.

InterJuris Abogados is noted for its considerable experience in international matters; the team is regularly instructed to advise on tax planning, the integration of cross-border corporate structures and tax treaties. It assisted Axalta Coating Systems with the design and implementation of the contribution of assets and cash to a new entity patrimony in order to avoid tax stamps for capitalisation, among other matters. ABS Global, Tangerix and China Machinery Engineering Corporation (CMEC) are also clients. Anadaniella Sucre de Pró-Rísquez and Maria Leticia Perera jointly lead the team, and are key tax contacts in litigation and corporate matters, respectively. Associate Fernando Ríos Morillo is also highlighted.

The team at Mendoza, Palacios, Acedo, Borjas, Paez Pumar & Cia. is well versed in a variety of tax matters: noteworthy areas of expertise are advising clients on tax planning, dispute resolution, and representing clients before the tax authorities. Manuel Acedo Sucre and recently promoted Diego Lepervanche assisted Evolvere Capital with the design of an international master structure for the acquisition of companies in Venezuela. Other work included María Genoveva Páez Pumar (who was also recently made up to partner) acting for MSD Farmacéutica in a nullity claim before the Superior Tax Court regarding a resolution which denied an administrative appeal filed by the client. Oswaldo Páez Pumar is another name to note.

Raffalli de Lemos Halvorssen Ortega y Ortiz advises clients on the full gamut of tax matters, including estate planning and trusts, customs law, and due diligence. Andrés Luis Halvorssen heads up the practice and has longstanding experience in the area. He also regularly represents clients in juridical and administrative proceedings before the relevant courts.

Boutique firm Vallenilla, Escalante & Asociados acts for clients from a broad range of sectors, including energy and oil, pharmaceuticals, logistics and agriculture, among others. Besides regular representation in tax disputes, the team advises on tax planning, tax exchange control and the implementation of double taxation treaties. Oscar Cunto André represented Expertos Integrales Expertia in juridical proceedings regarding the municipal tax administration's refusal to accept the client’s notification of the ceasing of economic activity and closure of offices. Moisés Vallenilla Tolosa is another key practitioner at the firm.

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Legal Developments worldwide

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  • Communiqu√© on Equity Crowdfunding Is Officially Published

    By way of background, in January 2019, the Capital Markets Board (‚Äú CMB ‚ÄĚ) had issued an announcement on its website on the Draft Communiqu√© on Equity Crowdfunding [1] . The CMB has now officially published the Communiqu√© on Crowdfunding No. III-35/A (‚Äú Communiqu√© ‚ÄĚ), on October 3, 2019. The Communiqu√© entered into force as of October 3, 2019.
  • Beneficial Ownership Concept new interpretation from the Russian federal tax service

    The recent interpretative letter issued by the Russian Federal Tax Services (‚ÄúFTS‚ÄĚ) on 08th August 2019, has provided further guidance as to the application of the Beneficial Ownership Concept, further to the letter initially provided on the 12th of April 2018 which adopted a strict approach of the concept.¬†
  • Cyprus and Netherlands Double Tax Treaty Update

    Cyprus has concluded the negotiations for the avoidance of double taxation with the Netherlands. The double tax treaty was agreed at technocratic level in Hague. It is expected to be signed by the end of 2019 or early in 2020.
  • Vacancy - Senior Corporate Lawyer

    The Senior Corporate Lawyer, who will be reporting to Partners, will be working with both the firm’s legal team as well as the financial services team. The successful candidate will be requested to show initiative, take on certain responsibilities within the firm, work in a multinational environment and will immediately be given the opportunity to further advance their career within the law firm.

    The judgment of the Court of Justice of the European Union (CJEU) on February 26, 2019, in the ‚ÄúDanish Beneficial Ownership Cases‚ÄĚ, can be perceived as a landmark on the interpretation of the Beneficial Ownership concept under the Interest and Royalties Directive (IRD) and the Parent-Subsidiary Directive (PSD).
  • Court of Justice rules on source of income for Derivative Residence applications

    On 2 October 2019, the Court of Justice delivered its judgment in Bajratari v Secretary of State for the Home Department (Directive 2004/38/EC) Case C-93/18 which concerns Chen applications and the source of funds for self-sufficiency. 
  • End of the ‚Äėcentre of life test‚Äô in Surinder Singh cases?

    In the recent case of¬† ZA (Reg 9. EEA Regs; abuse of rights) Afghanistan ¬† [2019] UKUT 281 (IAC ), the Upper Tribunal found that there is no basis in EU law for the centre of life test, as set out in Regulation 9(3)(a) of the Immigration (European Economic Area) Regulations 2016 (the ‚ÄúRegulations‚ÄĚ). It further found that it is not to be applied when Judges assess ¬†Surinder Singh ¬†cases that appear before them.

    Italian rules on jointventures concerning public procurement and concession contracts are set out inlight of the European legal framework provided for in Directive 2014/23/EU and 2014/24/EU of the European Parliament and of the Council. The European rules aim to ensurethe best use of public money so that EU citizens benefit from strategicinvestments and services at fair prices. In this context, public procurementand concessions represent key instruments that need to be regulated and standardisedin order to ensure free movement of goods, freedom of establishment and freedomto provide services.
  • Terms of employment as a sole representative

    In this article we examine the working arrangements of sole representatives, looking at the terms and conditions of employment that the Home Office will expect a sole representative to have in order to qualify as a representative of an overseas business.  
  • Can Sole Representatives Be Shareholders?

    The Immigration Rules require that an applicant for a¬† sole representative visa ¬†is not ‚Äúa¬† majority shareholder in the overseas business‚ÄĚ.

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