Nel Espina is a senior associate in the tax department of our Caracas office. He specializes in tax litigation and has participated in important income tax, VAT and municipal tax litigation cases, including the negotiation of settlements. Mr. Espina also has significant experience in a wide range of other tax work, including VAT refund and tax advisory matters.
For thirteen years prior to joining us in April 2008, he worked in the tax departments of several leading international accounting firms.
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....
Among the most relevant tax implications of the increase in the TU’s value is the change in the minimum amount required for individuals to qualify as payers of in....