Carmen is a partner in the Firm’s Tax group. Major legal directories rate her as one of Colombia’s most promising tax lawyers. She has been with the Firm since 2000 and has extensive experience on the full range of tax matters, in both advisory and contentious backgrounds, mergers and acquisitions, and foreign exchange matters. Her practice benefits from her previous experience at Arthur Andersen. Her clients include leading local entities and major multinationals from a variety of sectors including construction, energy and natural resources, manufacturing, consumer goods, foods and beverages, and IT industries.
- Rosales S.A.: Acting as counsel on its merger with Inversiones Corama S.A. and Compañía de Inversiones la Florida S.A. Amount of the transaction: US$200,000.
- Clorox de Colombia S.A.: Consulting on depreciation of assets for fiscal purposes and the tax consequences of discounts on VAT, the Industry and Commerce Tax, and Income tax. Amount of the transaction: US$50 million.
- The Colonial Business S.R.L.: Acting as counsel in the lawsuit filed by The Colonial Business S.R.L. against the Superintendency of Companies for the company’s foreign investment’s cancellation in Colombia. Amount of the transaction: US$5 million.
Honors and Awards
- Chambers Latin America 2016, Tax (Up and Coming)
- Chambers Global 2016, Tax (Up and Coming)
- Legal 500 Latin America 2015, Tax (Recommended Lawyer)
- Scholar of the British Government (Chevening Scholarship), Simón Bolívar Scholarship
- "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, Number 107, Editorial Legis, September-October 2001
- "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
- "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
Activities and Affiliations
- Colombian Institute of Tax Law
Prior and Present Employment
- Dentons Cardenas & Cardenas, Partner, 2000-present
- Cárdenas & Cárdenas Abogados Ltda., Associate, 1997-1999
- Arthur Andersen & Cía, Senior of Legal and Tax Division, 1995–1997
- Arenas, Plazas Asociados, Junior Lawyer, 1993–1995
- Mendoza, Gaitán & Cía, Legal Assistant, 1991–1992
- Member, Editorial Board, Faculty of Law of the Universidad Colegio Mayor de Nuestra Señora del Rosario, 1991-1993