Associate — Tax & Customs Law

Baker McKenzie Caracas seeks an Associate to join its Tax & Customs practice. You will advise on Venezuelan tax planning, customs duties, transfer pricing, and compliance with SENIAT (Servicio Nacional Integrado de Administración Aduanera y Tributaria) regulations for domestic and multinational clients.

Key Responsibilities

• Advise on Venezuelan income tax (ISLR), value-added tax (IVA), and municipal business tax (patente de industria y comercio)
• Draft transfer pricing reports and defend transfer pricing positions before SENIAT
• Structure cross-border transactions for tax efficiency under Venezuelan double taxation treaties
• Advise on customs duties, tariff classifications, and special customs regimes including ZEDE zones
• Represent clients in tax administrative proceedings and appeals before the Tax Court (Tribunal Superior Tributario)

• Manage a portfolio of tax advisory and compliance mandates
• Prepare tax opinions and rulings for corporate clients
• Coordinate SENIAT audits and administrative proceedings
• Support the team on customs and international trade tax matters

• Law degree (Abogado) from a Venezuelan university; specialisation in Tax Law preferred
• Registered with the Inpreabogado
• 3-5 years post-qualification experience in tax and/or customs law
• Bilingual in Spanish and English
• Strong knowledge of the Organic Tax Code (Código Orgánico Tributario) and SENIAT regulations