Belkenia Candelario

Belkenia Candelario

Baker & McKenzie Zurich


Belkenia (Belle) Candelario is a tax associate in Baker McKenzie’s Global Tax Practice Group.

Practice Focus

Belle’s practice focuses on international tax planning. She advises businesses (including financial institutions) and individuals on a diverse range of tax matters, including US and cross-border advice in connection with real estate investments and financing, fund formation, joint ventures, reorganizations, income and transfer tax planning, expatriation planning, global exchange of information (FATCA, CRS), and other international tax planning matters. Belle also has experience in the formation and operation of US and non-US corporations, partnerships and trusts.

Professional Associations and Memberships

  • American Bar Association: Young Lawyers Division, Tax Law Committee - Vice Chair
  • American Bar Association: Young Lawyers Division, Diversity & Inclusion Committee - Team Member-at-Large
  • Florida Bar Young Lawyers Division - Member
  • Florida Bar Tax Section - Member
  • Women in Tax Miami - Founding Member
  • Greater Miami Tax Institute - Member


  • New York~United States (2018)
  • Florida~United States (2015)


  • University of Miami School of Law (LL.M. Taxation) (2017)
  • University of Miami School of Law (J.D.) (2015)
  • Florida International University (B.B.A. International Business Administration) (2010)


  • English
  • Spanish

Co-author, "The Impact of the GILTI Regime on Corporate and Non-Corporate CFC Shareholders," Nelson Mullins Blog, November 2018

Co-author, "More Cryptocurrency Regulations in LatAm? Its Just a Matter of Time," BNamericas, March 2018

Author, "Bitcoin: Información Sobre Su Reglamento En Las Américas Y Futuro Crecimiento," Miami Inter-American Law Review, August 2016 

Author, "Facebook and Internet Threats: Will the United States Supreme Court Allow a Negligence-Objective Standard to Prove a Threat?" Miami Inter-American Law Review, December 2014