Gabriel Ruán Santos

Tax

Arbitration & Dispute Resolution

Public Law

Universidad Central de Venezuela (UCV) (Lawyer, Magna cum laude, 1971); Universitá di Roma (Graduate Program in Commercial and Administrative Law, 1972); School of Tax Sciences, Román Cárdenas Foundation, Finance Ministry (Income Tax Course, 1978).

Assistant attorney and Director at the Attorney General’s Office (1973-1978); Independent Consultant and Litigation Lawyer before the Administrative and Tax Courts (since 1981); Consultant of different Public Administration and Judiciary entities (since 1973); Associate Judge and Co-judge in Tax and Administrative Contentious proceedings (since 1982); Partner of Mathison, Lupini, Ruan & Associates (1981-2004) and ARAQUEREYNA (since 2004).

Former Professor of Administrative, Tax and Corporate Law at the Universidad Católica Andrés Bello, Universidad Central de Venezuela and Universidad Metropolitana.

President of the Political and Social Sciences Academy of Venezuela (2017-2019); Latin American Tax Law Institute's Venezuelan Representative; Former Chairman of the Venezuelan Tax Law Association's Board of Directors; Arbitrator of the Caracas Chamber of Commerce's Commercial Arbitration Center (affiliated to ICC) and Business Center for Conciliation and Arbitration; Member of VenAmCham's Tax Committee; Vice-President of the Caracas Bar Association (1990-1991).

Over 40 legal publications, amongst them: Visión Crítica de la Transacción y del Arbitraje en el Derecho Tributario (2004).