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Carolina Roldan

Carolina Roldán Castellanos

Associate
Baker & McKenzie S.A.S.

Biography

Carolina is an attorney with eight years of experience providing legal advice to a wide range of clients in connection with tax, corporate and transactional matters. As part of her practice, Carolina has experience advising Colombian and foreign companies in matters related to tax planning in the execution of investment projects. She is also experienced in providing tax advice on local and cross-border transactions for domestic and international clients.

Practice Focus

Carolina advises asset managers, banks, brokers and other financial institutions and multinational groups on matters involving tax planning and information reporting, focusing on tax analysis of complex transactions involving various parties and jurisdictions. She has advised clients in the construction and energy sector in complex tax litigation proceedings and provided tax advice on matters related to private equity funds, multinational companies, financial institutions, investment vehicles and corporate acquisitions.

Representative Legal Matters

  • Represented a multinational mining and hydrocarbons company in several tax litigation proceedings (several explosives tax reimbursement requests and income tax litigation proceedings) before the Colombian Tax Authority (DIAN), the Cundinamarca Tax Court (Tribunal Administrativo de Cundinamarca), and Colombian Higher Tax Court (Consejo de Estado).
  • Assisted an infrastructure financing entity in the structuring of a private equity fund (valued at USD 490 million) to co-invest with an institutional investor in infrastructure projects in Colombia.
  • Represented the subsidiary of a U.S. construction company in several income tax lawsuits against the Colombian Tax Authority before Cartagena’s Tax Court.
  • Advised Colombian families in estate planning and structuring of trusts in the United States.
  • Advised a multinational cosmetics company in the structuring of its operation in Colombia, analyzing tax implications of its multilevel operation and providing advice in the implementation of national and municipal tax benefits. Represented the company in a tax lawsuit against the Colombian Tax Authority.
  • Provided corporate and tax assistance to a Colombian restaurant group in the structuring of a merger and acquisition process with another group of restaurants in Colombia. Analysis and implementation of tax structures in order to optimize the company's tax burden was required.
  • Advised asset management entities and other multinational companies in their compliance of U.S. tax reporting and withholding obligations.

Admissions

  • Colombia (2018)

Education

  • New York University (LL.M. in International Taxation) (2022)
  • Universidad de los Andes (Specialization in Tax Law) (2020)
  • Pontificia Universidad Javeriana (J.D.) (2018)

Languages

  • English
  • Spanish

Publications

  • Author, “DIAN issues interpretation of Double Taxation Treaties entered into by Colombia,” Editorial La República S.A.S., November 2020
  • Author, "Deductibility of costs and expenses subject to electronic invoicing," Editorial La República S.A.S., February 2020
  • Author, “Tax rules on dividends to domestic companies,” Editorial La República S.A.S., August 2019
  • Author, “VAT to platforms like Uber and Netflix is already being charged to users,” Editorial La República S.A.S., July 2018
Baker & McKenzie S.A.S., is a member of Baker & McKenzie International, a Swiss Verein