Camilo Cortés

Tax; Family Office; High Net Worth; Private Equity, Trusts, Estates and Wealth Preservation

Camilo is a partner and head of the Firm’s Tax group. He is also in the Firm's Mergers and Acquisitions, and Trusts, Estates and Wealth Preservation practice groups. Major legal directories universally recommend him for his depth of knowledge and experience in this area. With almost 30 years in the field, Camilo's practice benefits from his previous experience at a leading tax boutique firm, as well as his international education at Universidad Austral de Buenos Aires and Harvard University. He handles the full range of tax work, including day-to-day advisory and planning, transaction structuring, internal reorganizations and corporate restructurings, and litigation. His clients include leading companies and major multinational enterprises from a variety of sectors, including construction, energy and natural resources, manufacturing, consumer goods, food & beverage, , and IT industries.

Member of the International Fiscal Association (IFA)

Member of the Instituto Colombiano de Derecho Tributario

Member of STEP – Advising Families Across Generations

"Colombia," International Corporate Guide to: Corporate Tax 2016, Edition 12, 2016

Co-author, "Tax Aspects in the Exploration and Exploitation of Hydrocarbons," Mining and Petroleum Themes 2005, School of Mining and Oil Lawyers, 2005

"Tax Incentives in Colombia to Foreign Loans Obtained Abroad by Companies, established in Colombia originated in the exception to the Source Rule," Conference of Young Tax Lawyers, American Bar Association, 2005

"Exchange Issues in the Regime of Colombian Investments Abroad," IFA Booklets, 2001

Confidential Client: Advised on a legal opinion regarding (i) the contractual clauses of a carbon credit purchase agreement for offsetting carbon tax and (ii) potential tax implications to determine if the contract qualifies as a service agreement subject to VAT.

Express Luck Colombia S.A.S.: Advised on the applicability of environmental regulations for the management and disposal of post-consumer electrical and electronic equipment, including compliance guidance, regulatory impact assessment, and best practices for environmentally responsible disposal.

Confidential Client: Advised on environmental matters, including legal defense strategy before local environmental authorities in sanctioning procedures, regulatory compliance for wastewater discharges, emissions, and hazardous waste, as well as drafting legal and environmental responses to authority requests.

Confidential Client: Advised on a legal opinion regarding (i) the contractual clauses of a carbon credit purchase agreement for offsetting carbon tax and (ii) potential tax implications to determine if the contract qualifies as a service agreement subject to VAT.

Express Luck Colombia S.A.S.: Advised on the applicability of environmental regulations for the management and disposal of post-consumer electrical and electronic equipment, including compliance guidance, regulatory impact assessment, and best practices for environmentally responsible disposal.

Confidential Client: Advised on environmental matters, including legal defense strategy before local environmental authorities in sanctioning procedures, regulatory compliance for wastewater discharges, emissions, and hazardous waste, as well as drafting legal and environmental responses to authority requests.

Leawood Investments Inc.: Advising on a joint venture with Terranum Corporativo S.A.S. for the development of a plot of land located in the urban hinterlands of Bogotá. Amount of the transaction: US$150 million.

America Energy Fund: Advising on the structuring of a tax efficient reorganization of its participation in Colombia. Amount of the transaction: US$20 million.

Pierson Capital Group: Advising on the sale of Charleston Hotels Group.

Universidad de los Andes

Law

1987 - 1991

Universidad de los Andes

LL.M.

1992 - 1993

Harvard University Law School

Program of Instruction for Lawyers

1998 - 1999

Austral University of Buenos Aires

International Tax Law

2002 - 2003

Leading Partner

The Legal 500

2025

Tax (Band 2).

Chambers Latin America

2025

Tax, Lawyer of the year.

The Legal 500 Colombia Awards

2024

Tax (Band 2).

Chambers Global

2025

Private Wealth - Colombia (Band 2).

Chambers High Net Worth

2025

Recognition on Tax Law.

Best Lawyers

2022