Mr. Andres Eduardo Bazo assists on matters involving international and cross border transactions, corporate law, including mergers and acquisitions, corporate governance and contracts for international clients doing business throughout Latin America; and complex international tax planning for high net worth individuals and small to medium corporations, as well as matters involving Venezuelan Law.
PUBLICATIONS:
- Derechos de los Contribuyentes. Análisis Comparativo de la Carta ILADT y de los Estados Unidos de América. (“Taxpayers’ Rights, Comparative Analysis of the ILADT Letter and the United States of America”). Contemporary Tax Law, Homage Book 50th Anniversary of the Venezuelan Tax Association. November 2019.
- Taxpayers’ Rights. Comparative Analysis of the United States of America and the Latin American Institute of Tax Law (ILADT). Florida Tax Review, University of Florida, Volume No. 22, No. 3, Summer 2019. A tribute to Michael K. Friel.
- Venezuela Chapter, LexisNexis Guide to FATCA Compliance, William H. Byrnes and Robert J. Munro. LexisNexis 6th Edition, 2018.
- Recaudación vs. Reconstrucción. Reforma en Materia de Exenciones y Rebajas (“Collection vs. Reconstruction. Tax reform on Exemptions and Credits”). XVI Venezuelan Tax Conference. November 2017.
- La Metamorfosis del Derecho Tributario Internacional. Especial Énfasis en los Mecanismos de Intercambio de Información (“Metamorphosis of International Tax Law. Special Emphasis on Exchange of Information Mechanisms”). XV Venezuelan Tax Conference. November 2016.
- Contratación Deportiva: Aspectos Jurídicos, Administrativos, Económicos y Tributarios (“Sports Contracts: Legal, Administrative, Economic and Tax Aspects”). Issue No. 142 of the Venezuelan Tax Association Journal. June 2014.
- “Transparencia Fiscal International”. Manual Venezolano de Derecho Tributario (“International Tax Tranparency”, Venezuelan Tax Law Treaty). Volume II page 210. Collective publication coordinated by the Venezuelan Tax Association (AVDT). June 2013.
- “International Tax Transparency in Venezuela”. Tax Notes International, January 31st 2011, Volume 61, Number 5, page 367. (also available on www.ssrn.com)
- “Diversidad Jurídica, Armonización Normativa y Estructuras de Administración de Justicia en Estados Compuestos, Estudio Comparativo- Caso Venezuela” (“Legal Diversity, Legislative Harmonization and Structures for the Administration of Justice in Composed States, a Comparative Study- Case of Venezuela”) Judicial Institute of Bolivia, Division of Information, Research and Legal Documentation. December 2010.
- “Régimen de Transparencia Fiscal Internacional en la Legislación Venezolana” Temas de Derecho Tributario en Homenaje al Profesor Alfredo Benítez. (“International Transparency Tax Regimen in the Venezuelan Legislation. Topics on Taxation, Homage book to Professor Alfredo Benitez Rivas”). Bolivia, October 2010.
- “Ensayos sobre el Régimen Tributario Internacional en la Legislación Venezolana” (“Studies on the International Tax Regimen in the Venezuelan Legislation”) Issue No. 126 of the Venezuelan Tax Association Journal, October 2010.
- “Tax Incentives and Other Tax Policies Offered by Developing Countries, Do They Attract Foreign Investment or Distort the Economy?” (“Incentivos Fiscales y Otras Políticas Tributarias Ofrecidas por Países en Desarrollo, ¿Atraen Inversión Extranjera o Desestabilizan la Economía?”). Homage book to Venezuelan Supreme Court Justice Jaime Parra Pérez, Venezuela. November 2009.
- “A Proposal for the Taxation of Athletes”. Tax Notes International, October 5th 2009, Volume 56, Number 1, page 35. (also available on www.ssrn.com)
- “Propuesta de Reforma al Sistema del Impuesto al Valor Agregado en Venezuela” (“A Proposal to Reform Venezuela’s VAT”). Issue No. 120 of the Venezuelan Tax Association Journal, April 2009.
- “Do Developing Countries’ Tax Incentives Attract Investment or Create Disaster?” Tax Notes International, October 27th 2008, Volume 52, Number 4, page 299. (also available on
www.ssrn.com). - “A Proposal to Reform Venezuela’s VAT” Tax Notes International, September 8th 2008; Volume 51, Number 10. (also available on www.ssrn.com)
- “Should the US Allow Foreign Tax Credits for the VAT?” Tax Notes International, July 28th 2008; Volume 51, Number 4, page 341. (also available on www.ssrn.com)
- “A New Approach to the Venezuelan APA Program” Tax Notes International, July 7th 2008; Volume 51, Number 1, page 65. (also available on www.ssrn.com)
- “Impuesto a las Actividades Económicas en la Nueva Ley Orgánica del Poder Público Municipal (LOPPM) (“Taxation on the Economic Activities in the New Municipal Authority Organic Law”), Issue No. 117 of the Venezuelan Tax Association Journal, May 2008.
CONFERENCES:
- 42nd Conference. Alliance of Business Lawyers (ABL). Hamburg, Germany May 2022.
- International Tax Justice Seminar. Consejo de la Judicatura. Quito, Ecuador. June 2019.
- 37th Conference. Alliance of Business Lawyers (ABL). Lima, Peru. May 2018.
- Mazars Tax & Law Seminar. Taxation of Artists and Sportsman. Milan, Italy. February 2018
- XVI Tax Conference. Venezuelan Tax Association (AVDT). Caracas, Venezuela. November 2017
- 36th Conference. Alliance of Business Lawyers (ABL). Lisbon, Portugal. October 2017
- XV Tax Conference. Venezuelan Tax Association (AVDT). Caracas, Venezuela. November 2016
- 34th Conference. Alliance of Business Lawyers (ABL). Miami, United States. November 2016
- 32nd Conference. Alliance of Business Lawyers (ABL). Buenos Aires, Argentina. November 2015
- XII Tax Conference. Venezuelan Tax Association (AVDT). Caracas, Venezuela. November 2013
- 4th International Tax Conference. International Fiscal Association (IFA) Bolivia Branch and the Private University of Santa Cruz. Santa Cruz de la Sierra, Bolivia. November 2012.
- “Tax Planning in Latin America- New Developments”. International Tax Conference University of Florida (UF) and University of Florida Latin America Tax Association (UF-LATA). Gainesville, FL. August 2009.