Carmen Sanabria

Practice Areas

Corporative; Tax; Trusts, Estates and Wealth Preservation; Private Equity

Career

Carmen is a partner for the tax practice of Dentons. With more than 20 years of experience, she provides expert advice in the full range of tax matters, in both advisory and contentious backgrounds, domestic corporate taxation, outbound and inbound international investments, M&A and corporate law issues, implementation of tax planning schemes, project financing and employees’ share plans, among others.

Recently, she has been leading different transactions to simplify corporate structures with an efficient scheme from the tax perspective, to acquire companies in Colombia or to reorganize corporate or family structures looking for the best tax alternatives.

Her practice benefits from her previous experience at Arthur Andersen. She has written articles both in national and international journals in the field of tax law and has been speaker at conferences of the IFA (International Fiscal Association), the ABA (American Bar Association) and the Colombian Institute of Law Tax.

Carmen is a lawyer from Universidad del Rosario. She holds a postgraduate certificate in Tax law from the same university and a master’s degree in International Business Law from the London School of Economics, where she was a British government fellow with the Chevening Scholarship.

Professional Memberships

Colombian Institute of Tax Law; Member, Editorial Board of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario “Legal Issues”, 1991 — 1993

Publications

Critical studies of Tax and Customs Case Law, “Case law analysis of VAT on export of services. VAT on construction services. Opportunity to take deductible VAT,” Colombian Institute of Tax Law (Instituto Colombiano de Derecho Tributario - ICDT), Book VIII, Pages 75 to 89, 2019

"Value-Added Tax on Online Content," Global E-Business Law & Taxation, Oxford University Press, 2009

"Analysis of deductions on income tax," Reports of the XXX Tax Conference, Volume I, Colombian Institute of Tax Law, 2006

"The fight against tax havens," Tax Review, Editorial Legis, Number 107, September-October 2001

"The sources of international law," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 7, 1995

"The general principle of unjust enrichment," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 6, 1994

"Liability," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, August 5, 1994

"White Paper of Guardianship," Journal of the Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, No. 4, August 4, 1992

Awards