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Photo, Ronald E. Evans

Ronald E. Evans

Partner
Baker & McKenzie, S.C.

Biography

Ronald Evans is co-managing partner in Venezuela, and co-chairs the Oil and Gas practice in Caracas. He also headed the Firm's Global Wealth Management practice group during the last decade. He is also the head of the Tax Practice in Venezuela, and is highly recommended by various legal directories. He was the first chief of the Venezuelan tax administration’s (SENIAT) international affairs division, and served as Venezuela’s official negotiator for double taxation treaties from 1994 to 1996.

Ronald was an advisor to the minister of foreign affairs on double taxation issues from 1997 to 1999. He has chaired the Venezuelan branch of the International Fiscal Association from 2007 until 2025. He is also a director of the Venezuelan-American Chamber of Commerce.

Practice Focus

Ronald Evans joined Baker McKenzie in 1996 and became partner in 2002. He has extensive experience in infrastructure projects and oil and gas clients. He advises on the taxation of cross-border transactions and investments, including direct foreign investment, joint ventures, M&A, restructurings, tax treaties, transfer pricing, permanent establishments, wealth management and dispute resolution.

He has extensive litigation experience in Venezuelan tax courts and the Venezuelan Supreme Court, and has dealt with some of the largest assessments made by the Venezuelan tax administration.

Representative Legal Matters

  • Advised a large pharmaceutical group on the best corporate structure to expand the company's manufacturing business in Latin America.
  • Helped design and implement a corporate restructuring involving related foreign holding companies, with detailed analysis on the tax consequences arising from such restructuring.
  • Advised on the Venezuelan tax implications of a major worldwide spin-off involving the companies’ Venezuelan operations.

Professional Associations and Memberships

  • Venezuelan Finance Law Association - Member
  • Caracas Bar Association - Member
  • International Fiscal Association - Member
  • Italian Association for the Study of Latin American Tax Law - Member
  • Venezuelan Tax Association - Member

Admissions

  • Venezuela (1990)

Education

  • Universidad Monteavila (Diploma Hydrocarbon and Mining Law) (2007)
  • University Central de Venezuela (LLM Tax) (1996)
  • Harvard University (LLM) (1993)
  • Harvard University (Diploma International Tax Program) (1993)
  • University Central de Venezuela (JD) (1989)

Languages

  • English
  • French
  • Italian
  • Portuguese
  • Spanish

Author, “Litigation of Transfer Pricing Cases in Venezuela,” Transfer Pricing Litigation: Theory and Practice, Lexis-Nexis, 2008

Author, “Tax Treatment of Dividends under Double Taxation Agreements,” Studies on International Tax Law, Legis, 2006

Co-author, “Attribution of Profits to Permanent Establishments: An Analytical Approach,” IBFD (International Bureau of Fiscal Documentation), 2005

Author, “Worldwide Basis of Taxation: Determination of Worldwide Net Taxable Income, Foreign Source Losses and Imputation of Reign Taxes,” 60 Years of Venezuelan Income Taxation, Venezuelan Tax Law Association, 2003

Author, Régimen Jurídico de la Doble Tributación Internacional (Double Taxation Juridical Regime), McGraw-Hill, 1999