Carlos Fernández
Carlos received his law degree from Universidad Central de Venezuela in 1988. He is a partner in Macleod Dixon and, for five years prior to joining the firm in February 2000, was a member of an international law firm affiliated with an accounting firm. Prior to that, he worked for seven years in the tax department of an international accounting firm.
He specializes in tax planning and advisory, tax due diligence, specifically as applied to corporate reorganizations and acquisitions, international double taxation, service joint ventures and consortia (particularly in the construction and oil and gas areas), service agreements, retail and distribution, cross-border leasing and financing structures, royalty and technical assistance contracts and international employee assignments. Carlos has also participated in substantial income tax, VAT and municipal tax litigation cases, including the negotiation of settlements.
Carlos has been listed as a leading tax adviser in Venezuela by International Tax Review.
- Universidad Central de Venezuela, LL.B., 1988
- Caracas, 1988
- Spanish
- English
- Member of the International Bar Association
- Member of the Capital District Bar Association
- Member of the Miranda State Bar Association
- Member of the Venezuelan-American Chamber of Commerce (VenAmCham) Tax Committee
- Member of the International Tax Committee of Asociación Venezolana de Derecho Financiero (ASOVEDEFI)
- Co-author of Chapter on Venezuela in The International Comparative Legal Guide to Corporate Tax 2006. Global Legal Group Ltd. September 2005
- Speaker of Heavy Oil Fiscal Regimes in Brazil and Venezuela in the 11th Annual Latin Oil & Gas 2005. March 2005, Rio de Janeiro, Brasil
- Co-author of The attribution of profits to Permanent Establishments and fixed bases under the Venezuelan Income Tax Law. Venezuelan Tax Law Review (Revista de Derecho Financiero). Caracas, April-June 2004
- Co-author of Venezuela’s Decision on Applicability of Municipal Taxes to Telecommunication Activities; Relevant to Other Business. Latin American Tax Strategies, august 2004
- Co-author of Will the Government reverse Venezuela’s oil opening? A few tax considerations. OGEL Global Energy Law Portal. July 2004
- Co-author of The Venezuela-Canada Double tax Treaty Enters into Force. Practical Latin American Tax Strategies. July 2004
- Speaker of Venezuela-Canada Double Tax Convention. Venezuelan-Canadian Chamber of Commerce. Caracas, May 2004
- Co-author of Venezuelan Court Ruling Extends Reach of Municipal Business Tax. Tax Notes International. March 29, 2004
- Speaker of VAT Withholding. Venezuelan Petroleum Chamber, 2003
- Speaker at the Venezuelan Association of Gas Processors Forum: Input of VAT on the Commercialization of Natural Gas in Venezuela, 2002
- Speaker at the New Venezuelan Hydrocarbons Law Seminar, on the topic Royalty and Special Taxes in the Organic Hydrocarbons Law. Caracas, 2002
- Speaker for the Venezuelan Petroleum Chamber on Municipal Double Taxation. Caracas, 2001
- Chambers Global 2008 Ranking for Tax
