MOISÉS A. VALLENILLA TOLOSA, born La Guaira, Venezuela, August 6, 1965.
Education: Universidad Católica Andrés Bello, Law Degree, 1989. Universidad Central de Venezuela, Specialization in Tax Law, 2004. University of Illinois (Urbana-Champaign), Master of Laws with concentration in taxes, 1995.
Professional Background: Income Tax Law Instructor of the Finance Ministry, Venezuela, 1991. Research Assistant at the School of Law, University of Illinois (Urbana-Champaign), 1995 (Research Work on Limitation of Benefit Clause -“Treaty Shopping”- under Treaty to Avoid Double Taxation between USA and Mexico). Director of the Mexican-American Chamber of Commerce, Chicago, 1997. Professor of the Graduate Tax Program, Universidad Metropolitana, since 1998. Member of the Board of Directors of the Venezuelan Finance Law Association, 2002. President of the Direct Taxes Committee of the Venezuelan Tax Law Association, 2002. President of the Tax Committee of the Venezuelan-American Chamber of Industry and Commerce (VenAmCham), since 2006. Associate of Baker & McKenzie, Caracas, 1989-1994. Senior Associate of Coopers & Lybrand, LL P, Latin American International Tax Department, Chicago, 1995-1997. Member of the Bar Association of the Capital District. Junior Partner of Tinoco, Travieso, Planchart & Núñez, 1997-2003. Partner of Tinoco, Travieso, Planchart & Núñez, since 2003.
Author: “Establecimiento Permanente y Sistema de Acreditamiento de Impuestos Pagados en el Exterior” (Permanent Establishment and the Credit System of Taxes Paid Abroad), in Comentarios a la Ley de Impuesto sobre la Renta de 1999, 2000. “Régimen Tributario aplicable a los Servicios de Telecomunicaciones de conformidad con la Ley Orgánica de Telecomunicaciones” (Tax Regime applicable to Telecommunications Services according to the Telecommunications Organic Law), in Nuevo Régimen Jurídico de las Telecomunicaciones en Venezuela, 2000. “El Régimen Tributario Constitucional” (The Constitutional Tax Regime) (coauthor) in Comentarios a la Constitución de la República Bolivariana de Venezuela, 2001. “El Abono en Cuenta en Materia Tributaria y su Evolución Jurisprudencial” (The Credit to Account in the Matter of Taxation and its Evolution in Case Law) in Ensayos Jurídicos en Celebración de los 90 Años del Escritorio Tinoco, Travieso, Planchart & Núñez (Caracas, 2004).
Languages: Spanish and English.
Practice Areas: Taxation, International Business Transactions, and Foreign Investments.

e-mail

mvallenilla@ttpn.com.ve