Colombia

August 16, 2017

Mario Andrade-Perilla
	Deloitte Colombia Carrera 7 No. 74 – 09 Bogotá Colombia Tel: +57 14262188 Email: maandrade@deloitte.com Website: www.deloitte.com Mario Andrade, Deloitte Colombia, is the partner and leader in international tax and the oil and gas industry of the tax and legal practice. Mario has more than 28 years of experience in a variety of Colombian and Andean Pact countries' tax and legal matters. He has helped multinationals in a variety of industries to optimise their tax and cash performance. Mario is an extensive speaker on international tax topics at Colombian universities, before the International Fiscal Association (IFA) in Latin America and Colombia, at the Financial Executive Institution's international tax meetings and the Centre for International Tax Education (CITE) in Miami. Mario has authored more than 40 articles in a number of tax publications including, International Tax Review, Journal of International Tax, Cashiers de Droit Fiscal International and the Northwestern University Law Review. He is also a co-author of the Bloomberg BNA portfolios on the Colombian chapter and author of other books related to investment in Colombia and Colombian GAAP. He was a tax committee director at the Colombo-American Chamber of Commerce and he was chairman of the IFA Colombia chapter. Mario graduated from the Xaveriana University as an attorney-at-law and obtained a Master of Laws (Gabino Barreda Medal) and a Master of Public Finance from the National Autonomous University in Mexico. Mario is a candidate to PhD studies in finance. During 2008, Mario attended the international tax programme at Harvard University. He was promoted to partner in 1994.

Mario Andrade-Perilla

Deloitte Colombia

Carrera 7 No. 74 – 09

Bogotá

Colombia

Tel: +57 14262188

Email: maandrade@deloitte.com

Website: www.deloitte.com

Mario Andrade, Deloitte Colombia, is the partner and leader in international tax and the oil and gas industry of the tax and legal practice. Mario has more than 28 years of experience in a variety of Colombian and Andean Pact countries' tax and legal matters. He has helped multinationals in a variety of industries to optimise their tax and cash performance.

Mario is an extensive speaker on international tax topics at Colombian universities, before the International Fiscal Association (IFA) in Latin America and Colombia, at the Financial Executive Institution's international tax meetings and the Centre for International Tax Education (CITE) in Miami.

Mario has authored more than 40 articles in a number of tax publications including, International Tax Review, Journal of International Tax, Cashiers de Droit Fiscal International and the Northwestern University Law Review. He is also a co-author of the Bloomberg BNA portfolios on the Colombian chapter and author of other books related to investment in Colombia and Colombian GAAP. He was a tax committee director at the Colombo-American Chamber of Commerce and he was chairman of the IFA Colombia chapter.

Mario graduated from the Xaveriana University as an attorney-at-law and obtained a Master of Laws (Gabino Barreda Medal) and a Master of Public Finance from the National Autonomous University in Mexico. Mario is a candidate to PhD studies in finance. During 2008, Mario attended the international tax programme at Harvard University. He was promoted to partner in 1994.

Javier Blel Bitar
	PwC 100 street # 11A – 35; 7th floor Bogotá Colombia Tel: +57 (1) 6340555 Ext. 10317 Email: javier.blel@co.pwc.com Website: pwc.to/2aY17LQ Javier Blel Bitar is senior manager of the tax controversy and dispute resolution practice of PwC Colombia. For more than 10 years, he has specialised in the resolution of disputes related to national taxes, local taxes, international tax law, community law (CAN Decision 578), transfer pricing, customs, indirect taxation and foreign exchange controversies. He has been a member of the firm since 2017. In his professional experience, he has led and implemented successful litigation strategies for national and multinational companies in different industries like retail, pharmaceuticals, oil and gas, among others. As a respected lawyer in the field, he is a professor in tax procedure, contentious administrative proceedings and tax penalties regime at the University Externado of Colombia. Moreover, he has been a speaker in several tax conferences and a columnist in one of the most well-known newspapers in the country. During his professional experience, Javier was manager in Deloitte of the litigation and dispute resolution department and senior associate of tax litigation at Baker McKenzie. He graduated as a lawyer, and has postgraduate degrees in taxation and international taxation from the University Externado of Colombia.

Javier Blel Bitar

PwC

100 street # 11A – 35; 7th floor

Bogotá

Colombia

Tel: +57 (1) 6340555 Ext. 10317

Email: javier.blel@co.pwc.com

Website: pwc.to/2aY17LQ

Javier Blel Bitar is senior manager of the tax controversy and dispute resolution practice of PwC Colombia. For more than 10 years, he has specialised in the resolution of disputes related to national taxes, local taxes, international tax law, community law (CAN Decision 578), transfer pricing, customs, indirect taxation and foreign exchange controversies. He has been a member of the firm since 2017.

In his professional experience, he has led and implemented successful litigation strategies for national and multinational companies in different industries like retail, pharmaceuticals, oil and gas, among others.

As a respected lawyer in the field, he is a professor in tax procedure, contentious administrative proceedings and tax penalties regime at the University Externado of Colombia. Moreover, he has been a speaker in several tax conferences and a columnist in one of the most well-known newspapers in the country.

During his professional experience, Javier was manager in Deloitte of the litigation and dispute resolution department and senior associate of tax litigation at Baker McKenzie.

He graduated as a lawyer, and has postgraduate degrees in taxation and international taxation from the University Externado of Colombia.

Carlos Mario Lafaurie
	PwC 100 street # 11A – 35; 3rd floor Bogotá Colombia Tel: +57 (1) 6340555 Ext. 10404 Email: carlos_mario.lafaurie@co.pwc.com Website: pwc.to/2aY17LQ Carlos Mario Lafaurie is the lead partner of PwC's tax and legal practice in Colombia. Recognised among practitioners, he has almost 30 years of experience in national and international projects, serving clients from different industries and helping them to become more efficient in managing their company tax issues. He has carried out national and international projects regarding tax planning, legal and tax litigation and transfer pricing to deliver the highest value to his clients. In 1989, Carlos Mario joined the firm, overseeing matters such as tax, corporate, commercial, labour law and compliance. In 1997, he was promoted to partner and as a result of an outstanding career within the firm, in 2009 he was named the lead partner of PwC's tax and legal practice in Colombia. Carlos Mario is a qualified lawyer from the University of Rosario. He has also completed degrees and post-graduate courses in taxation from the University of Los Andes; in corporate law from the Pontifical Javeriana University; in commercial law from the Pontifical Javeriana University; and in international tax law and constitutional law from University of Salamanca, Spain. Carlos Mario is the founder and director of the tax law degree programme of the Pontifical Javeriana University, as well of the tax regime programme from the same university. He is also an honorary member of the Colombian Tax Law Institute (ICDT) and former president of the institution. As a recognised lawyer he has been speaker at differences tax congresses and has been named as one of the leading lawyers for the tax practice by Chambers & Partners. His expertise, leadership and commitment have contributed to his aim of creating an efficient tax culture in Colombia.

Carlos Mario Lafaurie

PwC

100 street # 11A – 35; 3rd floor

Bogotá

Colombia

Tel: +57 (1) 6340555 Ext. 10404

Email: carlos_mario.lafaurie@co.pwc.com

Website: pwc.to/2aY17LQ

Carlos Mario Lafaurie is the lead partner of PwC's tax and legal practice in Colombia. Recognised among practitioners, he has almost 30 years of experience in national and international projects, serving clients from different industries and helping them to become more efficient in managing their company tax issues. He has carried out national and international projects regarding tax planning, legal and tax litigation and transfer pricing to deliver the highest value to his clients.

In 1989, Carlos Mario joined the firm, overseeing matters such as tax, corporate, commercial, labour law and compliance. In 1997, he was promoted to partner and as a result of an outstanding career within the firm, in 2009 he was named the lead partner of PwC's tax and legal practice in Colombia.

Carlos Mario is a qualified lawyer from the University of Rosario. He has also completed degrees and post-graduate courses in taxation from the University of Los Andes; in corporate law from the Pontifical Javeriana University; in commercial law from the Pontifical Javeriana University; and in international tax law and constitutional law from University of Salamanca, Spain.

Carlos Mario is the founder and director of the tax law degree programme of the Pontifical Javeriana University, as well of the tax regime programme from the same university. He is also an honorary member of the Colombian Tax Law Institute (ICDT) and former president of the institution. As a recognised lawyer he has been speaker at differences tax congresses and has been named as one of the leading lawyers for the tax practice by Chambers & Partners.

His expertise, leadership and commitment have contributed to his aim of creating an efficient tax culture in Colombia.

Nacira Lamprea Okamel
	PwC 100 Street 11a-35, 7th floor Bogotá Colombia Tel: +57 6340555 ext. 10242 Email: nacira.lamprea@co.pwc.com Website: pwc.to/2aY17LQ Nacira Lamprea Okamel is partner of PwC Colombia's tax controversy and dispute resolution practice and she is the leader of the tax and legal services department of the Barranquilla and Medellín offices. She has been working with the firm for more than 26 years and has experience in development, management and leadership of tax litigation and tax processes at both administrative and jurisdictional levels. Nacira has represented numerous companies in disputes against national and municipal authorities. She has also led important projects on tax management and outsourcing of companies' tax functions, in particular with companies in the pharmaceutical, aeronautical and retail industries. Furthermore, she has advised domestic and international companies on important matters related to income, VAT, and industry and commerce taxes as well has provided advice and assistance on withholding tax issues. As a recognised lawyer, she has been a speaker at conferences organised by the Association of Financial Executives (ACEF), the National Association of Manufacturers (ANDI), the National Federation of Commerce (Fenalco), and various bi-national Chambers of Commerce. Additionally, she is professor at the Pontifical Javeriana University and former professor of the University of Medellin and the University of the Sabana in Colombia. Nacira is an attorney from the University of the Sabana and obtained a major in tax law from the University of Los Andes. She has also completed postgraduate degrees in corporate law (Del Rosario University), evidence law (Pontifical Javeriana University) and international taxation (University of Santiago de Compostela, Spain).

Nacira Lamprea Okamel

PwC

100 Street 11a-35, 7th floor

Bogotá

Colombia

Tel: +57 6340555 ext. 10242

Email: nacira.lamprea@co.pwc.com

Website: pwc.to/2aY17LQ

Nacira Lamprea Okamel is partner of PwC Colombia's tax controversy and dispute resolution practice and she is the leader of the tax and legal services department of the Barranquilla and Medellín offices. She has been working with the firm for more than 26 years and has experience in development, management and leadership of tax litigation and tax processes at both administrative and jurisdictional levels.

Nacira has represented numerous companies in disputes against national and municipal authorities. She has also led important projects on tax management and outsourcing of companies' tax functions, in particular with companies in the pharmaceutical, aeronautical and retail industries.

Furthermore, she has advised domestic and international companies on important matters related to income, VAT, and industry and commerce taxes as well has provided advice and assistance on withholding tax issues.

As a recognised lawyer, she has been a speaker at conferences organised by the Association of Financial Executives (ACEF), the National Association of Manufacturers (ANDI), the National Federation of Commerce (Fenalco), and various bi-national Chambers of Commerce. Additionally, she is professor at the Pontifical Javeriana University and former professor of the University of Medellin and the University of the Sabana in Colombia.

Nacira is an attorney from the University of the Sabana and obtained a major in tax law from the University of Los Andes. She has also completed postgraduate degrees in corporate law (Del Rosario University), evidence law (Pontifical Javeriana University) and international taxation (University of Santiago de Compostela, Spain).

Juan Carlos Vinasco Escarria
	Deloitte Colombia Carrera 7 No. 74 – 09 Bogotá Colombia Tel: +57 (1) 4262187 Email: jvinasco@deloitte.com Website: www.deloitte.com Juan Carlos Vinasco, Deloitte Colombia, is a litigation manager of the division of legal services and business tax, and is specialised in the resolution of conflicts and disputes related to territorial and national tax, international tax law, community law, transfer pricing, foreign trade (customs and excise) and exchange. Within the development of his professional career, Juan Carlos has realised national and international tax planning, tax consulting and implementation of tax and litigation strategies. Juan Carlos has more than 13 years of experience with the firm in the areas of tax and litigation, in which he has implemented and led successfully tax and litigation strategies for administrative and judicial controversies on behalf of national and multinational companies from the following sectors: public services companies, energy generator companies, pharmaceutical and health-related companies, real sector companies, hydrocarbons and mining companies, construction companies, automotive companies, services sector companies and trade associations. Juan Carlos obtained his law degree from the University of San Buenaventura and has graduated in tax law studies from the University of Externado of Colombia. Juan Carlos has been an exhibitor at various events scheduled by the firm and has also participated as an exhibitor in the Colombian Institute of Tax Law (ICDT) as well as courses and business forums.

Juan Carlos Vinasco Escarria

Deloitte Colombia

Carrera 7 No. 74 – 09

Bogotá

Colombia

Tel: +57 (1) 4262187

Email: jvinasco@deloitte.com

Website: www.deloitte.com

Juan Carlos Vinasco, Deloitte Colombia, is a litigation manager of the division of legal services and business tax, and is specialised in the resolution of conflicts and disputes related to territorial and national tax, international tax law, community law, transfer pricing, foreign trade (customs and excise) and exchange.

Within the development of his professional career, Juan Carlos has realised national and international tax planning, tax consulting and implementation of tax and litigation strategies.

Juan Carlos has more than 13 years of experience with the firm in the areas of tax and litigation, in which he has implemented and led successfully tax and litigation strategies for administrative and judicial controversies on behalf of national and multinational companies from the following sectors: public services companies, energy generator companies, pharmaceutical and health-related companies, real sector companies, hydrocarbons and mining companies, construction companies, automotive companies, services sector companies and trade associations.

Juan Carlos obtained his law degree from the University of San Buenaventura and has graduated in tax law studies from the University of Externado of Colombia.

Juan Carlos has been an exhibitor at various events scheduled by the firm and has also participated as an exhibitor in the Colombian Institute of Tax Law (ICDT) as well as courses and business forums.