Career
Ronald Evans is the Managing Partner at Baker McKenzie Caracas office and chairs the Firm's Global Wealth Management practice group as well as the Tax practice in Venezuela. Ronald advises on the taxation of cross-border transactions and investments, including direct foreign investment, joint ventures, M&A, restructurings, transfer pricing, permanent establishments, tax treaties, wealth management and tax dispute resolution. He has extensive litigation experience in Venezuelan tax courts and the Venezuelan Supreme Court and has dealt with some of the largest assessments made by the Venezuelan tax administration.
Ronald Evans was the first chief of the Venezuelan tax administration’s (SENIAT) international affairs division and served as Venezuela’s official negotiator for double taxation treaties from 1994 to 1996. He has chaired the Venezuelan branch of the International Fiscal Association since 2007 and is a member of STEP’s Advisory Committee for Latin America.
Professional Memberships
Caracas Bar Association
Venezuelan Finance Law Association
International Fiscal Association
Italian Association for the Study of Latin American Tax Law
Venezuelan Tax Association
Publications
•Author, “Litigation of Transfer Pricing Cases in Venezuela,” Transfer Pricing Litigation: Theory and Practice, Lexis-Nexis, 2008
•Author, “Tax Treatment of Dividends under Double Taxation Agreements,” Studies on International Tax Law, Legis, 2006
•Co-author, “Attribution of Profits to Permanent Establishments: An Analytical Approach,” IBFD (International Bureau of Fiscal Documentation), 2005
•Author, “Worldwide Basis of Taxation: Determination of Worldwide Net Taxable Income, Foreign Source Losses and Imputation of Reign Taxes,” 60 Years of Venezuelan Income Taxation, Venezuelan Tax Law Association, 2003
•Author, Régimen Jurídico de la Doble Tributación Internacional (Double Taxation Juridical Regime), McGraw-Hill, 1999