Corporate Tax 2010 - BMR Advisors

Arias & Muñoz
Costa Rica
Carolina Flores Bedoya
Quetzalcoatl Martínez
Costa Rica
Arias & Muñoz
Centro Empresarial Forum, Edificio C, Oficina 1C1
Pozos, Santa Ana, San José
Costa Rica
Tel: +506 2204 7575 / 2503 9800
Fax: +506 2204 7580
Email: cflores@ariaslaw.co.cr
URL: www.ariaslaw.com
Carolina Flores’s main areas of practice are International Tax,
Mergers and Acquisitions, Financial Law, Corporate Law, Regulatory
and other complex legal issues. She has counselled banks and
financial institutions in constituting debt facilities in favour of Costa
Rican debtors. Carolina has also advised clients investing in the real
estate market in Costa Rica. Mrs. Flores has coordinated regional
projects for multinational clients and for US and European law firms
in projects as diverse as financing, tax, and mergers and
acquisitions. She has worked in-house counsel of international
companies providing advice on regulatory matters throughout
Central America.
Carolina holds an LL.M. in International Taxation from New York
University, in New York. Fulbright Scholar (2000). She obtained her
Juris Doctor -equivalent law degree- from Law School, Universidad
of Costa Rica (1999). She is authorised as a practicing Attorney
and Notary Public in Costa Rica (1999). Her experience includes
five years as an Associate Attorney and three years as Partner at
Arias & Muñoz, San José, Costa Rica (1999-2007).
She is fluent in Spanish, English and German.
Arias & Muñoz
Centro Empresarial Forum, Edificio C, Oficina 1C1
Pozos, Santa Ana, San José
Costa Rica
Tel: +506 2204 7575 / 2503 9800
Fax: +506 2204 7580
Email: qmartinez@ariaslaw.co.cr
URL: www.ariaslaw.com
Quetzalcoatl Martinez’s main areas of practice are local and
international tax, tax planning and litigation. He is very experienced
in designing corporate and financing structures to optimise a
company or individual’s resources from a tax standpoint. He
undertakes a thorough diagnostic of the company or individual’s
developed activity and creates a specifically targeted action plan.
Also, Quetzalcoatl is an expert both in assisting companies and
individuals through the Tax Administration (Dirección General de
Tributación - DGT) tax audits and in preparing the administrative
and judicial appeals against contested DGT-issued tax assessments.
Additionally, Quetzalcoatl prepares tax opinions on the tax
consequences arising from a company or individual’s transactions;
such as identifying the tax risks and contingencies that could arise
and proposing the appropriate course of action to mitigate those
risks.
He has a Masters Degree in Tax Law from the Universidad Central
de Venezuela, Caracas, Venezuela (2004) and was Senior Associate
of Baker & McKenzie’s Tax Department, Caracas, Venezuela
(October 2002 to July 2009)
He is a native Spanish speaker and fluent in both English and
Portuguese.
Arias & Muñoz is unique in Central America, for it operates as a single firm rather than as an alliance of firms and
currently has eight, fully-integrated offices in five countries: Guatemala, El Salvador, Honduras, Nicaragua and Costa
Rica. It has become, today, not only a solid, but also an innovative legal firm that continues to spread its influence
throughout the region.
For clients, choosing the right legal partner is key, and Arias & Muñoz, with its core experience over a broad range of
practice areas and industries, as well as its dedicated lawyers, unlocks the region’s intricacies and subtle differences in
laws for them. The firm is truly a one-step, one-stop law firm offering clients the benefits and demonstrated advantages
that come from having all their regional businesses served from one, fully integrated base.
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