Ranked in 1 Practice Areas
4

Band 4

Tax

Colombia

12 Years Ranked

Ranked in Guides

About

Provided by Carmen Sanabria

Latin America

Practice Areas

Corporative; Tax; Trusts, Estates and Wealth Preservation; Private Equity

Career

Carmen is a partner for the tax practice of Dentons. With more than 20 years of experience, she provides expert advice in the full range of tax matters, in both advisory and contentious backgrounds, domestic corporate taxation, outbound and inbound international investments, M&A and corporate law issues, implementation of tax planning schemes, project financing and employees’ share plans, among others.

Recently, she has been leading different transactions to simplify corporate structures with an efficient scheme from the tax perspective, to acquire companies in Colombia or to reorganize corporate or family structures looking for the best tax alternatives.

Her practice benefits from her previous experience at Arthur Andersen. She has written articles both in national and international journals in the field of tax law and has been speaker at conferences of the IFA (International Fiscal Association), the ABA (American Bar Association) and the Colombian Institute of Law Tax.

Carmen is a lawyer from Universidad del Rosario. She holds a postgraduate certificate in Tax law from the same university and a master’s degree in International Business Law from the London School of Economics, where she was a British government fellow with the Chevening Scholarship.

Professional Memberships

Colombian Institute of Tax Law; Member, Editorial Board of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario “Legal Issues”, 1991 — 1993

Publications

Critical studies of Tax and Customs Case Law, “Case law analysis of VAT on export of services. VAT on construction services. Opportunity to take deductible VAT,” Colombian Institute of Tax Law (Instituto Colombiano de Derecho Tributario - ICDT), Book VIII, Pages 75 to 89, 2019

"Value-Added Tax on Online Content," Global E-Business Law & Taxation, Oxford University Press, 2009

"Analysis of deductions on income tax," Reports of the XXX Tax Conference, Volume I, Colombian Institute of Tax Law, 2006

"The fight against tax havens," Tax Review, Editorial Legis, Number 107, September-October 2001

"The sources of international law," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 7, 1995

"The general principle of unjust enrichment," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 6, 1994

"Liability," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, August 5, 1994

"White Paper of Guardianship," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 4, August 4, 1992

Work Highlights

Corporate, mergers and acquisitions

She has led important reductions of capital, national and international mergers with jurisdictions as Panama, Delaware, BVI, and more, with and without the authorization of the Superintendence of Corporations, Superintendence of Industry and Commerce, Superintendence of Ports, for the reorganization of prominent business groups to facilitate corporate reorganizations and to obtain fiscal benefits for the client. Some of the most recent ones include:

Hidrocasanare: Advising Hidrocasanare on a number of international mergers and spin-offs for the reorganization of the group’s corporations.

TC OIL: Leading the international merger with the group’s national and international corporations.

Grupo Cabarria: Leading the international merger with the group’s national and international corporations.

Languages Spoken

English; Spanish; Italian

Education

Universidad Colegio Mayor de Nuestra Señora del Rosario

JD

1993

Universidad Colegio Mayor de Nuestra Señora del Rosario

LL.M, Tax Law

1995

London School of Economics

LL.M, International Business Law

2000

Awards

Tax (Band 4).

Chambers Global

2023

Tax (Band 4).

Chambers Latin America

2023

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