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 13 years prior to joining us in 2008, he worked in the tax departments of several leading international accounting firms.
Administrative Ruling N° SNAT/2015/0019 was published in Official Gazette of the Bolivarian Republic of Venezuela N° 40.608 dated February 25, 2015..
March 09, 2015
On November 18, 2014, Law-Decree N° 1434 containing the Organic Tax Code (OTC) was issued by the president..
December 19, 2014