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 No. 9,430 with the new Customs Tariff (the Tariff) was published in Special Official Gazette No. 6,097 on March 25, 2013..
On February 28, 2012, the Partial Regulations to the Organic Law on Sports, Physical Activity and Physical Education were published in the Official Gazette No. 39....
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..
Macleod Dixon's merger with Norton Rose Group is discussed in an article in La Nota Digital, with a focus on our Latin America offices..