Carlos received his law degree from Universidad Central de Venezuela in 1988.
Carlos is a partner in Macleod Dixon and prior to joining the firm in February 2000, was for approximately five years a member of an international lawyers firm affiliated to an accounting firm and prior to that worked for seven years in the tax department of an international accounting firm.
He specializes in tax-planning and advisory, tax due diligence, specifically as applied to corporate reorganizations and acquisitions, international double taxation, service joint ventures and consortia (particularly in the construction, telecommunication and oil and gas areas), service agreements, retail and distribution, cross-border leasing and financing structures, royalty and technical assistance contracts and international employee assignments. Carlos has also participated in substantial income tax, VAT and municipal tax litigation cases, including the negotiation of settlements.
Carlos has been listed as a leading tax adviser in Venezuela by International Tax Review.