Brandon S. Espinel Laverde

  • Associate
  • 6348533 Ext: 303
  • Spanish and english


He is a lawyer at Colegio Mayor de Nuestra Señora del Rosario, graduated with a degree with emphasis on public finance and tax law. He is currently student of the postgraduate diploma of Tax Law at Universidad de los Andes (Scholarship Association Cavelier). He has made additional studies in accountant and finance.

  • Experience
  • Publications

In 2016 he participated in the Procedures and Tax Lawsuit Clinic of the Universidad del Rosario. The activities carried out was related with research projects regarding with commercial informality and tax evasion, drafting of legal opinions related with the constitutionality of tax norms before the Constitutional Court, attention to users and preparation of activities related to tax culture.

During years 2016 and 2017 he worked in Quiñones Cruz Abogados S.A.S. He worked mainly in four areas of practice, in tax advice, tax litigation – before local tax entities as jurisdictional authorities, compliance related to tax obligations, and projection of constitutional lawsuits related to Law 1819 of 2016 and other tax norms.


During years 2017 and 2018 he worked in Lloreda Camacho & CO S.A. His work was related to matters like providing legal tax advice for national and international clients, proposing tax planning alternatives for national and international investments. In addition, to elaborate lawsuits, appeals and procedural pieces for litigation before administrative and jurisdictional entities regarding taxes of national and territorial order, and legal advice related to the fulfillment of tax obligations of national and territorial order.

Brandon is the author of the following articles:

Negociabilidad del Bitcoin, rezago de la legislación mercantil para la economía virtual. Revista Asociación Cavelier del Derecho. ISSN 2539-2859. Edición 2017-I. (2017) Pg. 70;

El Bitcoin y las criptomonedas, ¿Una realidad ineludible para el fisco, o un fenómeno ajeno al derecho? Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior, Memorias No. 42. Instituto Colombiano de Derecho Tributario. (2018) Pg,. 771.

The articles published in La República newspaper, ¿En qué va la tributación del Bitcoin y las criptomonedas? y ¿Nuevos hechos generadores de ICA en Medellín?

He participed as Researcher on the book project “La Interpretatio Iuris y los principios generales del Derecho – Consejo de Estado y Corte Suprema de Justicia”. ISBN: 978-958- 767-591-7. (2017). Bogotá, Colombia.