Carlos Fernández-Smith

Senior Partner, Attorney specializing in tax


Carlos has over 30 years’ experience as a tax advisor (20 years as a partner) in “big-four” audit firms, as well as a partner leading the tax practice of a first-tier mutinational legal firm.

Carlos experience includes acting as a senior tax advisor to several large multi-national oil companies in their transformation from independent joint ventures to state-controlled corporations; assisting multiple mutinational companies in merger, spin-off, sale and acquisition transactions in a variety of business areas; providing tax advice in  infrastructure (EPC), asset lease and service contracts, including upstream  oil & gas and mining contracts and projects; assisting multinaltional corporations with tax aspects of expatriate employment and secondment, and cross-border structures and transactions (double-tax treaties and offshore jurisdictions).

Carlos has also represented multinational companies in several substantial tax re-assessments (income tax, VAT and municipal tax) including transfer pricing cases.


Chambers Latin America, Venezuela: Leading Tax Lawyer - Band 2, 2020.

Chambers Latin America, Venezuela: Ranked 2006-2019.


Universidad Central de Venezuela, 1987.

Professional Affiliations

Lawyers Bar Association for the Miranda State

Mr Fernández-Smith has been listed as a leading tax adviser in Venezuela by International Tax Review, Chambers and Partners and The Legal 500.


Spanish and English