Angel Gabriel Viso


Angel Gabriel Viso

Law degree at the Universidad Católica Andrés Bello (1983), Cum Laude, first student of the course. Specialist in tax law (1999) at the Universidad Central de Venezuela. Thesis on the legal nature of the tax obligation and its influence on the application in time of the articles 59 and 60 of the Organic Tax Code. Mention: "Excellent". Published by the University in 1999. Since January 1985, lawyer at Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados. Since 1989, partner of the firm, Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados. Member of the Managing Committee. He heads the Tax and Administrative Law Department of Viso, Rodríguez, Cottin, Medina, Ramírez & Asociados. Vice-president for the Latin-American and Caribbean Region of the International Taxation Practice Group of Geneva Group International. He is presently the President of the French-Venezuelan Chamber of Commerce, Industry and Agriculture. He speaks English and French and has knowledge of Italian.

He has centered his professional practice in corporate and tax advisory services, Capitals Market, Administrative and Procedural Law. He has participated in several privatization processes, both at a domestic and international level. Also, he has actively participated in take over bids and in the negotiation of several turnkey agreements.  Estate planning. Representation before the tax administration (SENIAT) and before the governmental body which deals with the defense of the consumers (Indepabis). National and International negotiation of financing and purchase agreements. Mergers and acquisitions. Has advised for many years electric corporations in matters such as regulation, financing both local and international, foreign investment, planning, construction of generation plants, bidding proceedings, expropriations, litigation in tort suits. 

Has published several articles in matters such as tax, foreign exchange control and ownership of assets in Venezuela. “Reflexiones sobre las Unidades Tributarias”; “Tratamiento Fiscal a los Pagos Realizados por las Compañías Anónimas a sus Directores”; El Derecho de Propiedad en la V República; “Efectos de los actos de determinación tributaria realizados en el extranjero y de las pruebas suministradas por autoridades extranjeras”; “Reflexiones sobre la personalidad jurídica en Derecho Tributario”; “El Control Judicial sobre Laudos Arbitrales Extranjeros de Naturaleza Comercial”; together with Luis Alberto Rodríguez and Federico Jagenberg, “Análisis de la normativa relativa a las inversiones en acciones cotizadas en la bolsa en cuanto a sus efectos en la determinación de la renta”; and "El Artículo 19 de la Ley contra los Ilícitos Tributarios". He has written as well the chapter on Venezuela in "Enforcement of foreign Judgments", Kluwer, Louis Garb y Julian Lew, editors; and in "International Succession", Kluwer Law International, Louis Garb y Union Internationale du Notariat Latin, editors.