José Antonio De Sousa

• Lawyer. Central University of Venezuela (UCV), 2018. Magna Cum Laude honors.
• Diploma in International Tax Law. Andrés Bello Catholic University, consisting of 112 academic hours organized by the Venezuelan Association of Tax Law (AVDT) and CIAP-UCAB. Specialization in Financial Law. Andrés Bello Catholic University (UCAB), 2019. (Thesis pending).

At the corporate and tax level, José Antonio has participated in company acquisition structures, the drafting, review, and advisory on various types of commercial and civil contracts, as well as legal advice in the tax area and compliance with various tax obligations at both national and municipal levels, with particular experience in international taxation, an area for which he undertook special studies.

Throughout his professional practice at TPA, he has assisted his Department with various matters in the hydrocarbons sector, including advising joint ventures for the extraction, refining, and distribution of hydrocarbons; negotiating and advising contractors in the oil industry for services related to onshore and offshore oil production; and providing advice on international arbitration and dispute negotiations under Venezuelan law.

His experience in corporate law began in 2015 when José Antonio worked for the Corporate Law Department at Mezgravis & Asociados Law Firm in Caracas. There, he focused on various corporate law matters and procedures, specifically regarding company structures at the commercial level and foreign investments.

He also has experience in contentious tax and administrative law matters, as well as in litigation before the contentious-tax and contentious-administrative jurisdictions.

Shortly before joining TPA, he worked in the Tax Law Department at Rodríguez & Mendoza, another well-known law firm based in Caracas. His academic excellence throughout his law studies at the Central University of Venezuela (UCV) earned him the Magna Cum Laude honors.

He provides legal advice on international taxation in the development of tax and estate planning schemes at both personal and corporate levels to protect and optimize investments and other assets located in Venezuela and abroad, including regulations regarding permanent establishments. He offers tax advice on direct taxation (income tax) and indirect taxation (Value Added Tax, Financial Transaction Tax, among others).

He provides fiscal advice regarding clients’ financial and tax situations, monitoring compliance with national, state, and municipal tax obligations concerning formal and material duties at the fiscal level.

He assists with and provides legal advice in preparing hierarchical and contentious appeals, as well as formulating communications and inquiries before national, state, and municipal tax administrations, including procedures before public entities regarding parafiscal contributions.

He incorporates investment vehicles and offshore asset organization structures (trusts, investment funds, private interest foundations) as part of designing tax planning and investment protection structures.

He advises on the structuring, restructuring, and management of debt and other obligations among related companies internationally, with a special focus on the fiscal impact in Venezuela.

Advice on the application and interpretation of treaties to avoid double taxation and treaties to promote and protect reciprocal investments.

Negotiations with tax and regulatory authorities regarding the qualification of situations and legal acts, obtaining permits, raising tax inquiries, and any other tax and customs matters. Legal advice on customs aspects, tariff classification, and/or regulatory limitations for the import and export of goods.

Extensive experience in the structuring and restructuring of international companies to and from Venezuela, aimed at protecting and optimizing investments in areas such as energy, agribusiness, public works, basic and intermediate industries, as well as in the financial sector, services, and general trade.

Preparation and updating of tax risk identification scenarios for fiscal contingencies for each case or litigation, as well as reporting these contingencies to the corporation in accordance with local regulations and best practices.

Preparing and providing training to department members or other departments in different functional units across all group companies. Attending meetings with tax authorities or other relevant entities, such as officials from SENIAT, FONA, FONACIT, municipalities, state governments, courts, etc.

Advising on mergers and acquisitions of companies, particularly having participated in a significant acquisition of assets, patents, and trademarks in the pharmaceutical sector. Legal advice and assistance in complying with fiscal and regulatory obligations related to maritime matters, aquatic spaces, and channeling on behalf of major shipping agencies in Venezuela and the continent.

Advice on foreign exchange control and the securities market for the issuance of securities, bonds, and other obligations on the Caracas Stock Exchange.

Participation in projects for negotiating offshore gas licenses and preparing the necessary documentation for undertaking investment projects in the gas and hydrocarbons sector in Venezuela. Tax and corporate advice for major multinational companies in the hydrocarbons and energy sectors. Assistance in international arbitration proceedings related to the hydrocarbons sector. Drafting legal opinions on commercial, tax, hydrocarbons, and foreign exchange control matters.

Preparation of corporate documents such as: foundational and statutory documents for civil and commercial companies, assembly minutes, purchase agreements, assignment contracts, powers of attorney, contribution agreements, promissory notes, trademark assignment agreements, service contracts, and works contracts.

Regular follow-up on administrative procedures before the Venezuelan National Tax Administration (SENIAT), particularly related to obtaining solvency for inheritance tax, donations, and other related branches.

Advice on hydrocarbons matters. Advice on mining and energy matters. Legal advice in maritime agency services, maritime transportation, inspection, and transportation of oil and other hydrocarbons (oil transportation). Advice and preparation of various types of contracts for company acquisitions and their assets such as: Trademark Assignment Agreements; Real Estate Agreements; Transition Services Agreements; Deeds of Sale; Know-How Assignment Agreements; Health Permits Assignment Agreements.

• Member of the Venezuelan Arbitration Association (AVA).
• Winner of the 7th National Commercial Arbitration Competition of the Arbitration Center of the Caracas Chamber (CACC). Year 2018 – 2019, participating as a delegate for the UCV arbitration team.

• Visiting Professor for the Hydrocarbons Law course at Andrés Bello Catholic University (UCAB).
• Academic tutor for the Constitutional and Administrative Law course at the Central University of Venezuela (UCV).