Born in 1973.  Member of Facio & Cañas since 2007.  Member of the Costa Rican Bar Association, the Costa Rican Tax Association and the International Fiscal Association.  Consultant for Deloitte Tax, LLP, Houston, Texas (2001-2002).  Senior Manager for Deloitte, San José, Costa Rica (2003-2007).  LLM. (Taxation), The University of Houston Law Center (2003).  International Tax and Business School, Deloitte Tax, LLP, Wiesbaden, Germany, (2006).  Licenciado en Derecho, Universidad Internacional de las Américas, San José, Costa Rica (1998).

Publications:

• Latin America Tax Handbook 2006, chapter on Costa Rica, IBFD Publications BV, Amsterdam, 2006.
• Transfer Pricing Report, “Costa Rica Using Transfer Pricing to Shed Image as Tax Haven”, Giancarlo Piva et al., Tax Management Inc., Vol. 13, No. 23, Washington D.C., April 13, 2005.

Other appointments:

• Country correspondent for the International Bureau of Fiscal Documentation (IBFD), Amsterdam, The Netherlands.

Languages: Spanish, English and Italian.

Practice areas: international tax law, corporate tax law, indirect tax, transfer pricing.