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.
Decree that grants an income tax exemption on net income of Venezuelan source obtained by resident individuals up to an amount equivalent to 6,000 tax units..
January 24, 2017
On January 16, 2017, Venezuela’s National Tax Administration (SENIAT) issued Administrative Regulations No. SNAT/2017/0002.
January 23, 2017
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