Moisés A. Vallenilla Tolosa
Professional Profile
Moisés A. Vallenilla Tolosa is a Senior Counsel at our Caracas office with over 30 years of experience advising multinational corporations, financial institutions, and high-net-worth individuals in Venezuela and internationally.
His legal practice is primarily focused on strategic tax planning, tax risk assessment, and cross-border transactions, including foreign direct investment, joint ventures, mergers and acquisitions, transfer pricing, and international tax treaties. He also regularly advises on wealth management, estate planning, and tax litigation at both administrative and judicial levels.
Mr. Vallenilla is also a former Associate Judge of the Second Superior Tax Litigation Court (Tribunal Superior Segundo de lo Contencioso Tributario) in Venezuela.
Professional Experience
- Senior Counsel, Current Firm (2022 – present)
- Founding Partner, Vallenilla, Escalante & Asociados (2010 – 2022)
- Partner, Tinoco, Travieso, Planchart & Núñez – Strategic Partners of Holland & Knight in Venezuela (1998 – 2010)
- Senior Associate, Coopers & Lybrand, Chicago, IL, USA (1995 – 1998)
- Associate, Baker & McKenzie, Caracas, Venezuela (1989 –1995)
Education
- Postgraduate Diploma in International Taxation, University of Santiago de Compostela, Spain, 2017
- LL.M. in Tax Law, Central University of Venezuela, 2004
- Master of Laws (LL.M.), University of Illinois at Urbana-Champaign, USA, 1995
- J.D. (Abogado), Universidad Católica Andrés Bello, Venezuela, 1989
Professional Recognitions
- Chambers Latin America – Tax, Venezuela (2022 – 2025)
- The Legal 500 Latin America – Tax, Venezuela (2020 – 2025)
- Best Lawyers – Venezuela (2010 – 2024), Tax Law
- The Tax Directors Handbook
Practice Areas
- Corporate and Commercial Law
- Tax Law and International Taxation
- Strategic Tax Planning
- Tax Risk Assessment
- Transfer Pricing
- VAT and Indirect Taxation
- Taxation in M&A Transactions
- Administrative and Judicial Tax Litigation
- Estate and Wealth Planning
- Banking and Financial Taxation
- Taxation of Nonprofit Entities
- Tax Dispute Resolution
- Employee Benefits and Pension Taxation
Sectors Served
- Family Offices and HNWIs
- Multinational Enterprises
- Banking and Financial Institutions
- International Foundations and Trust Structures
- Academic and Professional Affiliations
- Former Director, Mexican-American Chamber of Commerce (Chicago)
- Law Professor at:
- Universidad Católica Andrés Bello
- Universidad Metropolitana
- Universidad José María Vargas
- Universidad Fermín Toro
- Escuela Nacional de Hacienda
- Member, Caracas Bar Association
- Member, Venezuelan Association of Tax Law (AVDT)
- Member, Venezuelan Association of Financial Law
- Jurisdiction and Bar Admissions
- Admitted to practice law in Venezuela since 1989
Languages
- Spanish (native)
- English (fluent)
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