Working background

Junior lawyer at the firm Brigard & Urrutia Abogados (October 2005 – February 2006) and paralegal associate at the firm Rodríguez Azuero Asociados (June 2005)

Publications, Presentations and Articles

• Permanent establishment as threshold for cross-border business income taxation issues stemming from the simultaneous use of the PE concept in Colombian domestic tax law and tax treaties signed by Colombia, published in the Memoirs of the Colombian Tax Law Congress of 2014. February 2014, ICDT (Colombian Institute of Tax Law).

• Application of general anti-avoidance rules in Colombia. Published in Revista Impuestos (Tax Law Magazine. Issue 180 Nov-Dec 2013. Editorial Legis.

• The BRICs: Tax Treaty Policy Regarding Dividends, published in Bulletin for International Taxation. IBFD, 2012 (Volume 66), No. 8. Published online on July 10, 2012

• Law 954 of 2005. Published in the Special Bulletin of the Colombian Institute of Tax Law. August 2005

• Research for the article Tax Penalties in Colombia, written by Catalina Hoyos Jiménez, published in Modern Tax Law Issues, Universidad del Rosario, 2006.

• Research on the effects of the special deduction for donations to and investments in science and technology projects in Colombian economy. As independent contractor for Colciencias, 2003.
• Another chapter in the case of Foreign Sales Corporations, published in International Law Review, May 2006. Pontificia Universidad Javeriana.