Languages: Spanish, Italian and English.

Founding Partner

Professional Profile

Lawyer graduated from Colegio Mayor de Nuestra Señora del Rosario in 1979, Doctor in Law from the University of Salamanca (Spain) and Doctor Honoris Causa from the University of Buenos Aires (Argentina). Former Consiliary, Honorary Collegiate and Professor Emeritus of the Colegio Mayor de Nuestra Señora del Rosario. Professor with more than 30 years of experience in universities in Colombia and abroad. He held the position of Advisor and General Coordinator for Tax Harmonization in the area of indirect taxes of the Andean Community – CAN.

Our founding partner has more than 30 years of professional experience in advising and representing Colombian and foreign clients, both in the public and private sectors. In addition, he has served as a Judge of the Constitutional Court and is currently a Judge of the Council of State. He is also an Arbitrator List A, in the specialties of Administrative and Commercial Law, of the Arbitration and Conciliation Center of the Chamber of Commerce of Bogotá.

Professional Associations, Memberships and Academic Recognitions: 

• Colombian Academy of Jurisprudence – Full Member.
• Colombian Institute of Tax Law (ICDT) – Former President and Honorary Member.
• Latin American Institute of Tax Law (ILADT) – Former President.
• Associazione Italiana per il Diritto Tributario Latino-Americano – Honorary Member.
• Academia de Ciencias Políticas y Sociales (Venezuela) – Foreign Corresponding Member.
• Venezuelan Association of Tax Law – Foreign Corresponding Member.
• Argentine Association of Fiscal Studies – Foreign Honorary Member.
• Rosarista Association – Distinguished Graduate.
• TRIBUTE Foundation for International Tax Dispute Resolution – Member.
• Rivista di Diritto e Prattica Tributaria Internazionale (Milan, ITA) – Member of the Scientific Committee.
• Scientific coordinator of the publication “Del derecho de la hacienda pública al derecho Tributario”, homage to Professor Andrea Amatucci, Bogota Di Napolis, Bogota, Temis, 2011, Jovenne Editore, Università Degli Studi Di Napoli Fedrico II.
• Revista di Diritto Tributario Internazionale (International Tax Review – Università Sapienza di Roma) – Member of the Scientific Committee.
• Corporación José Ignacio de Márquez – Winner of the XXI Competition on Economic Law for the essay Reflections on the Activism of the Constitutional Court in Colombia (2009).
• Instituto Rosarista de Acción Social Rafael Arenas Ángel – SERES- of Universidad del Rosario – Director.

Publications:

The following are some of the most important works of our founding partner. To see the complete list of his publications, please click on the following link: El impuesto sobre el valor agregado IVA, Bogotá, Temis (3rd Edition. 2015)

• Derecho de la Hacienda Pública y Derecho Tributario, Volumes I and II, Bogotá, Temis (3rd Edition. 2017).
• Value Added Tax VAT, Bogotá, Temis (2015).
• Ill Conceptto Di Tributo alla luce del Raportto Tra Ildirictto Finanziario ed Illdiritto Tributario e tra ill Dirictto Comunitario ed Illdiricto Nazionale, Milano, Giuffétt (2003).
• Illdiri dela Finanza Pubblica e ill Dirictto Tributario, Tradoctto da Andrea Amatucci, Napoli, Jovenne Editore, Università Degli Studi Di Napoli Fedrico II, 2009.
• Historia de las Ideas Políticas y Jurídicas, Vol. I to V, Bogotá, Temis (2014).
• La Codificación Tributario, Universidad del Rosario (2012).
• Derecho Tributario Comunitario: La armonización tributaria en el sistema andino de integración, Bogotá, Legis (2001).
• Hacienda Pública y Posconflicto en Colombia, Bogotá, Temis (2015)
• Del Realismo al Trialismo Jurídico, Bogotá, Temis (2009).
• El sistema tributario del siglo XXI, Bogotá, Temis (2018).
• El liberalismo y la teoría de los tributos, Bogotá, Temis (1995).
  

Languages: Spanish, Italian and English.

Practice Partner I, Head of the Firm’s Litigation Area

Professional Profile

Lawyer graduated from Universidad de los Andes in 2009, specialist in Tax Law from Colegio Mayor de Nuestra Señora del Rosario and Magister in Italian and European Tax Justice from Seconda Università di Napoli (Italy). She has been part of our team since 2009. She also works as a professor in postgraduate courses at different universities in the country.

Catalina has extensive experience in litigation and tax advice in the areas of hydrocarbons, banking, insurance, real estate and other important fields of the national economy. She is particularly interested in issues related to national and international tax law. His constant work and academic practice allows him to harmonize his professional work very well. He has a particular interest in current national tax issues, which allows him to alternate his professional and academic practice and enrich his practice.

Professional Associations, Memberships and Academic Recognitions: 

Colombian Institute of Tax Law (ICDT):

• Director of the Diploma in Taxation.
• Member of the Board of Directors.
• Member of the Women’s Committee

International Fiscal Association (IFA):

• Member of the Executive Committee, Colombia Chapter.

Recognitions in Boards of Directors:

• LEGAL 500
• CHAMBERS AND PARTNERS

Publications:

• Author of the Chapter “El retiro de inventarios como hecho generador del IVA. El caso del consumo de crudo por parte de las compañías petroleras para involucrarlo como insumo para el proceso productivo” in the book ‘El Impuesto sobre el Valor Agregado y los impuestos selectivos al consumo y complementarios del IVA’. Edition: ICDT. Printing: Editorial Nomos S.A. 2024.
• Co-coordinator and co-author of the work “Colombian Tax Procedure” Editorial Temis. Second edition. Bogotá (2024).
• Author of the Chapter “The means of evidence in litigation related to VAT exemption for the provision of services” in the book “Lecciones de Derecho probatorio en materia tributaria”. ICDT. 2024.
• Co-coordinator and co-author of the book “Procedimiento Tributario Colombiano” Editorial Temis. Bogotá (2022).
• Author of the Chapter “Conciliación prejudicial en materia tributaria” in the book “Derecho Contencioso Administrativo-Análisis desde la perspectiva tributaria”. Colombian Institute of Tax and Customs Law and Center for Procedural Law Studies. Editorial Nomos S.A. (2021).
• Author of the chapter “Effective taxation of the digital economy: The greatest challenge faced by States in today’s world. The case of Colombia and brief reference to comparative law” in the book ‘Challenges of corporate taxation’.
• Author of the chapter: “Principle of efficiency: An economic maxim elevated to constitutional rank. Its apparent contradiction with the principles of justice and equity” in Revista 83 of the Colombian Institute of Tax Law. 2021.
• Author of the chapter “El principio de irretroactividad tributaria: Jurisprudencia constitucional desde el año 2002” in the work “Principios Constitucionales del Derecho Tributario a la Luz de La Jurisprudencia de la Corte Constitucional Años 2002 A 2018”, ICDT e ICDA Bogotá (2020).
• Author of the article “Derogation of legal norms. Effects of the declaration of nullity of a general administrative act. Procedencia del control de legalidad respecto de ciertos actos” in ‘Estudios Críticos de Jurisprudencia Tributaria y Aduanera Tomo IX’, ICDT e ICDA, Bogotá (2020).
• Author of the article “VAT: Applicability of deductible taxes. Intermediate production services. VAT on the sale of mobile telephone cards” in ‘Estudios Críticos de Jurisprudencia Tributaria y Aduanera Tomo VIII’, ICDT and ICDA, Bogotá (2019).
• Author of the book “El principio de irretroactividad en materia tributaria”, Ed. Temis, Bogotá (2017).
• Co-author of the chapter “Anti-abuse clauses and taxpayer’s rights”, in the Work “Comparative Tax Law: Common problems and procedural aspects. Italy, Spain and Colombia”, Ed. G. Giappichelli and Universidad del Rosario. Work in Spanish and Italian language (2017).
• Co-author of the chapter “El descuento en Colombia de impuestos pagados en el exterior en general y el descuento de impuestos pagados sobre dividendos (”descuento directo“) y sobre utilidades originarias de los dividendos (”descuento indirecto“)” in Nueva fiscalidad” in the Work ‘Estudios en homenaje a Jacques Malherbe’, ICDT (2017).
• Author of the chapter “Régimen de entidades controladas del exterior ECE” in the Work “Comentarios a La Ley 1819 De 2016 de Reforma Tributaria Estructural”, Ed. Temis-MPV, (2017).
• Scientific coordinator of the work “Estudios En Honor de Andrea Amatucci: Del Derecho de la Hacienda Pública al Derecho Tributario”. Work in Spanish, English and Italian language. Ed.Temis-Jovene Bogotá-Napoli (2011).
• Author of the chapter “Material aspect of the taxable event in the income tax from the perspective of the taxable base” in “Manual de Derecho Tributario Internacional”, Ed. Temis, Bogotá (2010).

Panels and Conferences:

• Panelist in the Panel “International Taxation of Financial Transactions in a Globalized World” in the framework of the 12th Tax Meeting of ASOBANCARIA. 2024.
• Moderator of the Panel “Foreign Payments and its application in the CDI” in the framework of the Foreign Payments Event organized by the ICDT and IFA Colombia Chapter. 2024.
• Lecturer. Tax Congress of the Universidad de los Andes. “Keys for a successful tax planning”. 2024.
• National Speaker at the XXXII Jornadas Latinoamericanas de Derecho Tributario del Instituto Latinoamericano de Derecho Tributario. Santiago de Chile. October 2024.
• Moderator of the Panel “Advances regarding Significant Economic Presence and Digital Economy”, within the framework of the 12th IFA International Tax Congress. 2023.
• Panelist in “Foreign Payments” in the framework of the Event “Basic Concepts of Transfer Pricing, ABC in International Taxation and Foreign Payments” organized by the International Fiscal Association – IFA- Colombia Chapter, Universidad de los Andes and the National Tax and Customs Directorate – DIAN. – 2023.
• Speaker at the 15th Annual U.S. and Latin America Tax Practice Trends Conference in the panel with the working title, “Current Legislative Trends”. June 2023, Miami.
• Lecturer in “Course ‘Tools for defense before the Tax Authority – more practice, less theory: attention to visits and audits, defense files, tax procedure and means of control’. ICDT 2022, 2023 and 2024. Topic: “Taxpayers’ rights in tax proceedings: Which ones exist and how to exercise them”.
• Panelist in “Visions of national and international arbitration from its practical perspective”, within the framework of the third edition of the Arbitration Congress held by the February 2020. Bogotá Chamber of Commerce.
• Panelist in the panel “Services” at the Seminar on Foreign Payments ICDT – IFA (2020), organized by the Colombian Institute of Tax Law – ICDT and IFA Colombia.
• Panelist in the panel “Tax Arbitration and Dispute Resolution” that took place at the National Congress of International Taxation. IFA. 2018.
• Panelist in the panel “Payments abroad for royalties and services” in the framework of the event IFA / ICDT SEMINARIO PAGOS AL EXTERIOR. 2017.

Languages: Spanish, English, Italian and Portuguese.

Practice Partner I

Professional Profile

Lawyer graduated from Colegio Mayor de Nuestra Señora del Rosario (2013), Master of Laws in International Taxation from the University of Florida (United States). She is a professor assigned to the Faculty of Jurisprudence at Universidad del Rosario.

Claudia performs her professional practice in the area of consulting on issues of international and national tax law for clients in the banking, insurance, real and solidarity sectors, and in that context she also works in taxes of the national order and in that sense she works in the design of wealth management structures related to family and sports law. Since 2018, and after an internship at Crespo Abogados law firm (Argentina), she also works as an advisor in tax, economic and contractual aspects related to sports law.

Professional Associations, Memberships and Academic Recognitions: 

• Colombian Institute of Tax Law (ICDT) – Member.

Publications:

• Author of the chapter Impuesto nacional al consumo, impuesto al consumo de bolsas plásticas y cannabis medicinal, in Comentarios a la ley 1819 de 2016 de Reforma Tributaria Estructural, Ed. Temis- MPV (2017).
• Author of the article La tributación del jugador de fútbol profesional – Capítulo Colombia, in Revista Dii Diritto e Pratica Tributaria Internazionale (2018).
• Author of the graduate work for LLM at the University of Florida entitled Regional Court of Arbitration in Transfer Pricing (currently in the process of publication).
• Coordinator and author of the book La tributación de los agentes e intermediarios – Sistemas tributarios comparados (Argentina, Brazil, Colombia, Spain, Italy, Paraguay and Uruguay), ICDT – Serie Monografías Tributarias (2020).

Languages: Spanish and English.

Practice Partner I

Professional Profile

Lawyer graduated from Colegio Mayor de Nuestra Señora del Rosario and specialist in Tax Law from the same University. Candidate for a Master’s degree from the University of Buenos Aires. Professor at Colegio Mayor de Nuestra Señora del Rosario in Bogotá and Pontificia Universidad Javeriana.

Paola develops her practice in the Firm in the area of tax law with emphasis in the financial, insurance and real sectors. She is also recognized for her work in family law and asset management. With the support of her academic background, she actively participates in the advice provided by the Firm in matters related to the Public Treasury.

Professional Associations, Memberships and Academic Recognitions: 

• Instituto Colombiano de Derecho Tributario (ICDT) – Member
• Rosario Lawyers Association – Member
• Universidad del Rosario – Distinction of Academic Excellence.
• Recommended in the 2023 and 2024 editions of Legal 500.

Practice Partner II

Professional Profile

Public Accountant graduated from Universidad Jorge Tadeo Lozano, with emphasis in tax legislation. Jorge has extensive experience in the areas of Statutory Auditing, Internal Control and External Auditing, knowledge he has acquired over several years of academic activity and professional performance as an advisor to companies in the industrial, commercial and service sectors. He has participated in corporate restructuring processes, preparation of due diligences and technical accounting opinions for important companies, as well as in tax planning activities.

Publications: 

• Author of the chapter Impuesto sobre la renta de las personas naturales, in Comentarios a la ley 1819 de 2016 de reforma tributaria estructural, Ed. Temis-MPV (2017).
• Co-author of the article La tributación del jugador de fútbol profesional – Capítulo Colombia, in Dii Rivista Diritto e Pratica Tributaria Internazionale (2018).

Practice Partner I

Professional Profile

Lawyer graduated from Colegio Mayor de Nuestra Señora del Rosario in 1977. Before joining our team, he worked as a lawyer in the Legal Department of Banco de Bogotá, Head of the Legal Department of the Bogotá area of Banco Industrial Colombiano, head of the Legal Department of Financiera Mazda Crédito and independent advisor to private sector companies in matters related to civil and commercial law. He has been with the Firm since 2005.

Mauricio is characterized by his special interest in the equitable development of Colombian society, which is why he enriches and actively participates in advising companies in the solidarity and non-profit sector. Additionally, his broad experience in matters related to civil and commercial law, allows him to contribute effectively to the comprehensive advice, with emphasis on taxation, that we recurrently provide to our clients.

He has a specialization in commercial law and family law from the Universidad del Rosario and a diploma in taxation from the Universidad Javeriana.

Publications: 

• Author of the chapter Los paraísos fiscales, in Derecho Tributario Internacional, Ed. Temis (2010).
• Co-author, on several occasions, of chapters that are part of the collection of texts, in numerous volumes, entitled Critical Studies of Jurisprudence, Ed. ICDT.
• Co-author of the chapter Anti-abuse clauses and taxpayer rights, in Comparative Tax Law: Common problems and procedural aspects Italy, Colombia and Spain, Ed. G. Giappichelli and Universidad del Rosario (2017).
• Author of the chapter Régimen tributario especial aplicable a las asociaciones, fundaciones y corporaciones, constituidas como entidades sin ánimo de lucro, En Comentarios a la ley 1819 de 2016 de Reforma Tributaria Estructural, Ed. Temis MPV. (2017).

Languages: Spanish and English.

Partner, Director of the Family Law and Wealth Management Area.

Professional Profile

Lawyer graduated from Colegio Mayor de Nuestra Señora del Rosario with specialization in Public Finance Law and Tax Law, specialist in Tax Law from the same University. LL.M. from Columbia University (New York). Professor in undergraduate and postgraduate courses at several universities in the country. He has been a member of the work team since 2014.

Mateo practices both in litigation and consulting, with special emphasis and interest in the areas of family law and estate management, constitutional law, and national and territorial taxes. Due to his academic background, and after completing an internship at Garrigues Law Firm (Spain), Mateo plays a fundamental role in advising our clients on family law matters.

Publications

• Family law and lessons on taxation. Volume I. Historical evolution of the treatment of family income in Colombia. Tirant lo Blanch. Bogotá, 2024.
• Derecho de familia y lecciones sobre tributación. Volume II. De los hijos. Tirant lo Blanch. Bogotá, 2024.
• Author of the article La palmaria inconstitucionalidad del principio de lesividad de la Ley 1819 de 2016 in Revista 76 del ICD.
• Author of the article El arbitraje tributario en el ordenamiento jurídico colombiano (Tax arbitration in the Colombian legal system) in Revista 78 del ICDT.
• Author of the chapter Régimen sancionatorio in, Comentarios a la ley 1819 de 2016 de Reforma Tributaria Estructural, Ed. Temis-MPV (2017).
• Co-author of the chapter El impuesto sobre el valor agregado, aspectos internacionales en Derecho Aduanero, Ed. Universidad del Rosario and Tirant Lo Blanch (2020).
• “Importation of the concept of beneficial owner in the DTAs and its
• difference with the concept of beneficial owner in Colombian domestic law” in Revista 86 del ICDT.
• “La naturaleza retroactiva de las leyes de interpretación y su admisibilidad en materia tributaria” in Revista 82 del ICDT.
• The chapter “El impuesto sobre el valor agregado en los servicios de construcción” in El Impuesto sobre el Valor Agregado, Ed. ICDT, Bogotá, 2024.
• The chapter “Marriage and property regime. Observaciones a los artículos 1603 a 1718 del proyecto de Código Civil” in Observaciones al ‘Proyecto de Código Civil de Colombia: Reforma del Código Civil y su Unificación en Obligaciones y Contratos con el Código de Comercio’. Yira López Castro, Tatiana Oñate and Clara Cardozo. Ed. Universidad del Rosario. Bogotá, 2020.
• Co-author of the article Régimen de causales objetivas y subjetivas del divorcio en Colombia: la cuestión a debate in Ámbito Jurídico, September 10, 2019 edition. Available at: https://www.ambitojuridico.com/noticias/especiales/civil-y-familia/regimen-de-causales-objetivas-y-subjetivas-del-divorcio-en
• The chapter “La obligación tributaria formal” in Procedimiento Tributario Colombiano, Coord. Juan de Dios Bravo and Catalina Plazas Molina, Ed. Temis (2024).