Global
Practice Areas
Tax and International Trade
Career
Partner at PPU expert in Tax and International Trade. Her professional practice focuses on tax planning, business reorganizations, and the tax structuring of businesses and mergers and acquisitions. She has extensive experience in tax litigation before both tax and administrative authorities. International Tax Review (ITR) recognized her as the Latin America Tax Litigation and Disputes Practice Leader of the Year (2021).
She served as President of the Colombian Institute of Tax Law – ICDT (2021). International Tax Review (ITR) recognized her as the Latin America Tax Litigation and Disputes Practice Leader of the Year (2021). She was recognized as the Tax Lawyer of the Year by the Colombian Institute of Tax Law and the International Fiscal Association (2024).
Professional Memberships
President of the Tax Committee of the Colombian American Chamber of Commerce (2013 – 2015).
Member of the Board of the Colombian Institute of Tax Law.
Member of the International Fiscal Association.
Publications
"El principio de capacidad contributiva y la tributación mínima: análisis sobre la soberanía tributaria y el impuesto mínimo global", Revista de la Academia Colombiana de Jurisprudencia (2024)
"Desafíos de la tributación empresarial", Instituto Colombiano de Derecho Tributario y Aduanero (2021)
"Las funciones extrafiscales del tributo a propósito de la tributación medioambiental en el ordenamiento jurídico colombiano", Foro Revista de Derecho N° 1, Ecuador (2003)
Personal
Carolina has a Law Degree from Universidad del Rosario (1998), she is a Tax Law Specialist, certified by Universidad del Rosario (2000) and is currently a PhD. candidate in Tax Law from Universidad de Salamanca. She is a member of the Board of the Colombian Institute of Tax Law and the International Fiscal Association.
Work Highlights
-Counsel to Transmilenio in a comprehensive analysis of the Colombian stamp tax regime as applied to Transmilenio’s procurement structure. Specifically, we examined whether the nature and form of the contemplated agreements could be structured to fall outside the scope of the tax, without compromising legal integrity or operational efficiency.
-Counsel to Zelestra in the Colombian tax implications of divesting a portfolio of companies engaged in the development and operation of solar energy projects.
-Counsel to Alberta Investment Management Corp in the sale of 6.64% of the outstanding shares of Protección, a leading Colombian pension and severance fund administrator (AFP) that is part of Grupo SURA and manages retirement savings and investments for millions of Colombians.
Languages Spoken
Spanish and English
Awards
Tax Lawyer of the Year
ICDT -IFA
2024