Barnola, Jose

José P. Barnola, Jr.

Biography

José P. Barnola Jr. joined Baker McKenzie in 1996 and became partner in 2003. He is a senior member of the Venezuela tax practice group and has extensive experience in federal, state and municipal taxation, international taxation, tax planning and tax litigation, wealth management, mergers and acquisitions, e-commerce, telecommunications, mining, and oil and gas taxation, trusts, transfer pricing planning and litigation.

José has authored over 20 legal articles on several tax issues published in Venezuela, United States and Canada and has over 17 years experience as tax law professor. He has written and spoken on personal property, cross-border distribution activities, corporate reorganizations, VAT, tax litigation, employee taxation and other hot topics of the Venezuelan tax system.

José is a member of Baker McKenzie's Consumer Goods & Retail Global Steering Committee and Global Tax Dispute Resolution Steering Committee.

Practice Focus

José advises clients on federal, state and municipal taxation, income tax, VAT and international taxation matters. He handles merger & acquisitions tax advice and planning, tax litigation and has extensive experience representing clients before the Venezuelan Tax Courts and the Supreme Court. His clients include Venezuela’s largest mining company and several oil, oil service and industrial, commercial and financial companies and, multilatinas and multinational companies doing business in Venezuela.

Representative Legal Matters

  • Advised on the structuring of extra heavy oil strategic associations.
  • Acted as tax and legal counsel for several light and medium oil profit sharing associations (association agreements for exploration at risk and profit sharing exploitation) and third round oil operating services agreements.
  • Acted as general counsel for Venezuela’s largest gold mine and a wide variety of other industrial projects.
  • Advised several multinational companies in the tax litigation before the Venezuelan tax courts and Supreme Court, including the representation of multinational oil companies in tax litigation against deficiency assessments regarding the tax treatment applicable to association agreements for the exploration at risk and profit sharing exploitation.
  • Advised several multinational companies in the tax consequences derived from the engineering, procurement, and construction contracts for oil and mining facilities entered into with private companies, the Venezuelan government and state-owned companies.
  • Assisted several multinational companies regarding merger & acquisitions, corporate reorganizations and post-acquisition integration.

Professional Associations and Memberships

  • Caracas Bar Association
  • International Fiscal Association
  • Venezuela Tax Association - Member of the editorial board of "Revista de Derecho Tributario"
  • Venezuelan Finance Law Association
  • Venezuelan Institute of Procedural Law

Admissions

  • Venezuela (1994)

Education

  • Universidad Central de Venezuela (LLM Taxation dissertation approved with honors) (2000)
  • Universidad Catolica Andres Bello (JD cum laude) (1993)

Languages

  • English
  • Spanish