David Antonio Mongiovi Testamarck
Baker & Mckenzie S.C.
David joined the Firm in 2018 and has more than 8 years of experience as a tax attorney in Venezuela. He graduated at the top of his class from the Universidad Metropolitana (Caracas) and is attending tax postgraduate studies at the Universidad Central de Venezuela. David also has advanced postgraduate courses in oil and gas at the Universidad Metropolitana (Caracas) and in international taxation at the University of Leiden (the Netherlands).
David has actively participated in advising multinationals of different sectors (i.e., pharmaceutical, energy, transportation, manufacturing and healthcare) on the taxation of cross-border transactions and investments, including direct foreign investment, joint ventures, M&A, restructurings, transfer pricing, permanent establishments, tax treaties, wealth management and dispute resolution.
David also has relevant litigation experience in Venezuelan tax courts and the Venezuelan Supreme Court.
Representative Legal Matters
- Assisted in designing and implementing 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 company's Venezuelan operations.
Professional Associations and Memberships
- Universidad Católica Andrés Bello (2019) - Guest Professor of Tax Law
- Caracas Bar Association - Member
- Venezuelan Tax Association - Member
- Venezuela (2017)
- University of Leiden (International Taxation Diploma) (2020)
- Universidad Metropolitana ( Oil and Gas Law degree diploma) (2018)
- Universidad Metropolitana (JD) (2017)
- Co-author, ''New Assets Tax in Venezuela, Finance Offshore, 2019
- Author, “Taxability of extraordinary remunerations perceived under labor relationship for purposes of the reform of the income tax law," Tax Law Magazine N° 151, Legis, 2016
Baker & McKenzie SC is a member of Baker & McKenzie International, a Swiss Verein.