born Caracas, Venezuela, July 14, 1945.
Education:Universidad Católica Andrés Bello, Law Degree, 1968; specialization in Private Law, 1971. Bank Training Institute, Accounting Course, 1969. General Income Tax Administration of the Ministry of Finance, Income Tax Course, 1969. University of Michigan, additional courses, 1970.
Professional Background:Director of various companies and financial institutions. Member of the Venezuelan Tax Law Association, since 1968. President of the Tax Committee of the Venezuelan American Chamber of Commerce and Industry (VenAmCham), 2000-2003. Member of the Venezuelan Association of Finance Law, since 2001. Member of The International Academy of Estate and Trust Law, since 2002. Director of VenAmCham, since 2004. Member of the Bar Association of the Capital District. Senior Partner at Tinoco, Travieso, Planchart & Núñez, since 1968.
Author: “La Depreciación de los Bienes Inmuebles Propiedad de Personas Jurídicas, dados en Arrendamiento a Terceros, durante el Ejercicio Fiscal 1967, bajo el Régimen de la nueva Ley de Impuesto sobre la Renta del 16-12-1966” (Depreciation of Real Property Owned by Corporations, Leased to Third Parties, during the 1967 Fiscal Year, under the Regime of the new Income Tax Law of 12-16-1966), in Revista de la Facultad de Derecho de la Universidad Católica Andrés Bello No. 16, 1972-1973. “Incentivos Fiscales Tributarios en los Países de la ALALC” (Tax Incentives in LAFTA Member Countries), Reprint of the Caracas Stock Exchange, 1973. “Alcance Constitucional de la Autonomía Rentística del Municipio” (Constitutional Scope of the Financial Autonomy of the Municipality), in Revista de Derecho Tributario No. 54, 1992. “El Impuesto Sucesoral y sobre Donación en la Legislación Venezolana” (Estate and Gift Tax under Venezuelan Law) in Ensayos Jurídicos en Celebración de los 90 Años del Escritorio Tinoco, Travieso, Planchart & Núñez, 2004. “Comentarios, desde el Derecho Mercantil y Tributario, sobre las acciones preferidas redimibles como instrumento de planificación familiar” (Commentaries on redeemable preferred shares as a family wealth planning instrument, from a Business and Tax Law perspective), in Un siglo de historia y derecho. 100 años del Escritorio Tinoco, Travieso, Planchart & Núñez, 2014.
Languages: Spanish and English.
Practice Areas: Taxation, Civil, Business, Corporate, Banking, and Foreign Investments Law.
email: [email protected]