Carolina Flores

Current View:
Also ranked in:

This content is provided by Carolina Flores.

Practice Areas

Carolina leads the Tax Department at Arias since 2001. Carolina has more than fifteen 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.

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.


-Taxes and Fiscal Planning

-Mergers and Acquisitions

-Corporate and Commercial law

-Banking, Finance and Insurance



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

- Juris Doctor, Universidad of Costa Rica.

- Authorized Attorney and Notary Public


Ranked in Chambers Global and Chambers Latin American


"Recommended layer" The Legal 500