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  HOME | Who's Who in Venezuela

Vallenilla Tolosa, Moisés A.

born La Guaira, Venezuela, August 6, 1965.
Education: Universidad Católica Andrés Bello, Law Degree, 1989. Universidad Central de Venezuela, Specialization in Tax Law, 1993 (thesis pending). University of Illinois (Urbana-Champaign), Master of Laws with concentration
in taxes, 1995.
Professional Memberships: Member of the Board of Directors of the Venezuelan Association of Finance Law, 2002. President of the Direct Taxes Committee of the Venezuelan Association of Tax Law, 2002. Member of the Bar Association of the Federal District.
Career: Income Tax Law Instructor of the Finance Ministry, 1991. Research Assistant at the School of Law, University of Illinois (Urbana-Champaign), 1995 (Research Work on Limitation of Benefit Clause -"Treaty Shopping"- under Treaty to Avoid Double Taxation between USA and Mexico, 1995). Director of the Mexican-American Chamber of Commerce, Chicago, 1997. Associate of Baker & McKenzie, Caracas, 1989-1994. Senior Associate of Coopers & Lybrand, LL.P., Latin American International Tax Department, Chicago, 1995-1997. Professor of the Graduate Tax Program, Universidad Metropolitana, since 1998. Junior Partner of Tinoco, Travieso, Planchart & Núñez, since 1997. Author: "Establecimiento Permanente y Sistema de Acreditamiento de Impuestos Pagados en el Exterior" (Permanent Establishment and the Credit System of Taxes Paid Abroad), in Comentarios a la Ley de Impuesto sobre la Renta de 1999, 2000; "Régimen tributario aplicable a los Servicios de Telecomunicaciones de conformidad con la Ley Orgánica de Telecomunicaciones" (Tax Regime Applicable to Telecommunication Services according to the Telecommunications Law), in Nuevo Régimen Jurídico de las Telecomunicaciones en Venezuela, 2000.
Languages: Spanish and English.

 

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