Born in 1967. Member of Facio & Cañas since 2000. Member of the Costa Rican Bar Association since 1990.

LLM with aspecialization in Fiscal Policy, Internacional Tax Law Program of Harvard University (1993).

Licenciado en Derecho, Universidad de Costa Rica (1990).

Academic experience:

• Professor of the course on the Code of Norms and Tax Procedures for the Municipality of Escazú (2002).
• Professor of the Training Program about Tax Law, financed by the Interamerican Development Bank, for the Tax Direction officers and the Customs Service Authority of the Ministry of Treasury and the Judicial Branch (2001-2002).
• Professor of diverse Tax Law courses, Master’s Program in the Universidad para la Cooperación Internacional (UCI) , Universidad Autónoma de Centroamérica (U.A.C.A), Universidad Latinoamericana de Ciencia y Tecnología (ULACIT), Universidad de Costa Rica, and the Universidad Estatal a Distancia de Costa Rica, UNED (1995-2001).

Public Offices:

• Legal Counsel for congressman Rodolfo Méndez Mata, Legislative Assembly (Congress) (1994-1996).
• Director of the Tax Authority of the Ministry of Treasury (1993-1994)
• Representative of the Ministry of Treasury at the Regulating Commission of Turist Incentive.
• Legal Counsel, for the Ministry of Treasury’s Office (1991-1992).
• Legal Counsel for the Tax General Direction (1990-1991).

Other offices:

• Tax specialist of Thompson y Asociados law firm (1994-2000).

Publications:

Writer about tax law subjects in the newspapers “La República”, “La Nación” and “El Financiero”, (1996-2002)

Languages: Spanish and English.

Practice areas: tax law, administrative law.