• Tax Law 
• Litigation

• Associate, BLP Abogados. San José, Costa Rica. 2010-present.
• Tax Senior, KPMG, Nov. 2006- 2010.
• Tax advisor, Ministerio de Hacienda – Dirección General de Tributación (Federal Fiscal Office), 2006 – 2006.
• Tax and Custom advisor, Ministerio de Hacienda – Dirección General de Aduanas (Federal Custom Office), 2002 – 2005.
• Public Notary, 1995 – present.

• Master in Tax Advisory. UCI, 2007-2008
• Major Degree in Law and Public Notary, Escuela Libre de Derecho – UACA, 1995.

• Spanish.

PERSONAL INFORMATION

• As custom advisor, rendered support to General Custom Director and participated in the amendment process of Costa Rican custom laws – specifically in relation of the special regimes module; prepared administrative ruling projects against the public custom assistants and importers, regarding to the determination of the fiscal-custom obligations and establishment of penaltys.
• As tax advisor (in the “Dirección General de Tributación”), carried out administrative procedures related to impose of tax adjustments; prepared ruling projects related to respond taxpayers specific tax questions made based on section 119 of the Code of Norms and Fiscal Procedures, and was part of the amendment team called “Proyecto de Fortalecimiento de la Administración Tributaria y Aduanera”.
• As KPMG’s custom and tax advisor, rendered services of tax and custom advisory, fiscal inspection support assistance during government’s tax audits, attending public oral presentations before the Administrative Fiscal Court, and also, performed assistance during the whole judicial administrative legal process.