Bachelor of Fiscal Science, a graduate of the Escuela Nacional de Hacienda I.U.T. (1983); a lawyer of the Central University of Venezuela (1999). Diploma in Fiscal Management. Active participation in the Committee that studied (in coordination with the Finance Ministry) the draft of the Income Tax Law, which included the tax inflation adjustment. He has been a tax revenue agent of the Ministry of Finance, fiscal inspector of the National Comptroller’s Office, tax specialist in Domínguez, Debera and Associates (now members of KPMG), member of the tax planning department of Torres, Plaz & Araujo, and an independent tax advisor of important corporations. Has wide experience in the area of tax law, at the national and local level; in tax planning and structuring of negotiations at the national and international level; and in the regulation of foreign investments. He has written articles about VAT and fiscal consolidation for the magazine of the Venezuelan Tax Law Association.
 lar@vrcabogados.com.ve