Carlos Fernández-Smith joined our Caracas office in 2000. Previously he spent five years at an international law firm that was affiliated with an accounting firm and seven years in the tax department of an international accounting firm.
Mr. Fernández-Smith focuses on tax planning and advisory services, tax due diligence, specifically as applied to corporate reorganizations and acquisitions, international double taxation, service joint ventures and consortia (particularly in the areas of construction and oil and gas), service agreements, retail and distribution, cross-border leasing and financing structures, royalty and technical assistance contracts and international employee assignments. He has also participated in substantial income tax, VAT and municipal tax litigation cases, including the negotiation of settlements.
Mr. Fernández-Smith has been listed as a leading tax advisor in Venezuela by International Tax Review.
On June 30, 2016, the Constitutional Chamber of the Supreme Court of Justice (CC of the SCJ) issued a decision on a request filed by the Union of Workers of ALCASA and other aluminium-producing companies (SINTRALCASA) for a constitutional interpretation of article 31 of the 2014 Income Tax Law.
July 06, 2016
El 30 de junio de 2016 la Sala Constitucional del Tribunal Supremo de Justicia (“SC del TSJ”) se pronunció sobre el recurso de interpretación constitucional presentado por el Sindicato Único de Trabajadores de Aluminio del Caroní en la Empresa C.V.G. ALCASA y otras empresas productoras de aluminio (SINTRALCASA) con respecto al artículo 31 de la Ley de Impuesto sobre la Renta (“ISR”) de 2014.
July 06, 2016
Norton Rose Fulbright is pleased to announce that the IFLR1000 2015 highlighted Latin American members in practice areas and top lawyers categories for 2015. .
July 13, 2015
Latinvex placed Norton Rose Fulbright fourth on its Legal 30: Latin America’s Top Law Firms, a ranking of the top 30 international law firms in Latin America..
August 19, 2013