Carolina Flores

Banking, Finance and Insurance

Corporate and Commercial law

Mergers and Acquisitions

Taxes and Fiscal Planning

- LL.M. in International Taxation from New York University, in New York. Fulbright Scholar.

- Juris Doctor -equivalent law degree- from Law School, Universidad of Costa Rica.

- She is authorized as a practicing Attorney and Notary Public in Costa Rica.

- Member of International Bar Association (IBA)

- Member of World Compliance Association

Carolina leads the Tax Department at Arias since 2001, she has more than twenty-two years of experience advising on complex tax matters. One of her many strengths is successfully assisting foreign clients in establishing effective tax structures that minimize risk and meet Corporate Tax compliance requirements for their operations in Costa Rica. This has differentiated Arias from other local firms that provide more aggressive tax advice. She also assists multinational clients headquartered in Costa Rica to coordinate their tax efforts across Central America and the Caribbean. Her regional leadership has also differentiated Arias from local firms which focus on in-country tax matters.

Also, she has a strong track record in local and regional tax advice for both local and international companies, tax planning, due diligence projects, tax compliance services and transfer pricing services, providing clients accurate assistance on local tax obligations.

Carolina is very active in the firm, introducing new products providing clients with integral advise and support, and integrating tax services with other practice areas including customs, corporate services and finance. In 2016, Carolina elaborated the Costa Rican Chapter on Transfer Pricing Regulations for the IBFD, a canter of expertise that offers information and education on international taxation.