David Antonio Mongiovi Testamarck

David has extensive experience advising multinational clients across a broad range of industries, including pharmaceuticals, oil and gas, energy, transportation, manufacturing, and healthcare, on the tax aspects of cross-border transactions and investments. His practice covers, among others, foreign direct investment, joint ventures, mergers and acquisitions, corporate restructurings, transfer pricing, permanent establishment exposure, tax treaty interpretation, wealth structuring, and tax controversy matters. David also has significant litigation experience before Venezuelan tax courts and the Venezuelan Supreme Court.

• Advised multinational groups on the tax structuring of inbound and outbound investments involving Venezuela, including holding company design, financing arrangements, and profit repatriation strategies.
• Provided strategic advice on permanent establishment risk and tax treaty application in connection with cross-border service arrangements and regional management structures.
• Assisted in the tax aspects of mergers and acquisitions, including due diligence reviews, acquisition structuring, post-closing integrations, and exit planning.
• Led the tax analysis of complex corporate restructurings aimed at operational simplification, risk mitigation, and alignment with international tax standards.
• Advised clients in the oil and gas and energy sectors on the tax implications of upstream and downstream operations, intercompany arrangements, and regulatory-driven reorganizations. 
• Supported multinational clients during Venezuelan tax audits and administrative proceedings, including the preparation of technical submissions and defense strategies.
• Assisted in tax litigation matters before Venezuelan tax courts and the Venezuelan Supreme Court, including procedural strategy and coordination with external counsel.
• Provided advice on transfer pricing matters, including functional analyses, documentation strategies, and dispute prevention in cross-border related-party transactions.
• Advised high-net-worth individuals and family groups on wealth structuring, succession planning, and the Venezuelan tax implications of international asset holdings.

• Guest Professor of Tax Law - Universidad Católica Andrés Bello (2019)
• Caracas Bar Association - Member
• Venezuelan Tax Association – Member
• International Fiscal Association IFA - Member

• Observatory for the protection of taxpayer rights (IBFD) – National Reporter