Back

Carolina Rozo

Partner / Colombia

Partner at PPU expert in Tax and International Trade matters. Carolina has positioned herself as an expert in tax planning, corporate reorganizations, and tax structuring of businesses, as well as of mergers and acquisitions. She has extensive experience in tax litigation before administrative and tax authorities.​ International Tax Review (ITR) recognized her as Latin America Tax Litigation and Disputes Practice Leader of the year (2021). ​

Dynamic partner Carolina Rozo rises in the rankings this year after receiving significant endorsement from interviewees. A market commentator describes her as "a very good lawyer with great expertise in the area," while another reports: "Carolina Rozo has a great ability to explain complex matters simply." Tax
Back

Work experience

  • january 2021 - december 2022 Member Officer

    Taxes Committee of the International Bar Association

  • 2021 - 2022 President

    Instituto Colombiano de Derecho Tributario - ICDT

  • 2015 - present Partner

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2005 - 2015 Associate

    Prietocarrizosa

Back

Awards

Back

Featured Cases

  • Several confidential clients in the real estate business in Colombia Colombia 2020

    PPU filed a constitutional lawsuit against the excise tax on real estate assets provided in the 2018 tax law reform. This 2% tax applied on any transfer of immovable property. As a result of our lawsuit, our Constitutional Court declared that such tax was unconstitutional.

  • Corporación Soluciones Energéticas Integrales S.A. Cosenit S.A. Colombia 2020

    The Firm provided advice regarding the tax benefits from the income tax, VAT and custom duties stance for the client, as a taxpayers generating energy for sale or self-consumption from renewable energy sources. This was particularly challenging because we devise a comprehensive solar power plant lease agreement to benefit the Client. Furthermore, we review and carried out a profound analysis of the tax and accounting regulations applicable to such agreement.

  • Cogent Communications Colombia Colombia 2020

    We devised the client’s strategy to import goods into Colombian territory from other jurisdiction in which the client has local presence. In particular, we reviewed the Free Trade Agreements signed by the Colombian government to deeper understand the tax and custom benefits that the client may enjoy in accordance with the client’s needs and nature of its operation.

  • UNDER ARMOUR Colombia 2020

    Counsel in the internal procedures, policies and practices of the Colombian Customs Authority to release the client´s merchandise into the national territory.

  • SONOVA Colombia 2020

    We advised and assisted the client with respect to the internal procedures, policies and practices of the Colombian Customs Authority to unseized the client´s merchandise. We reviewed the filings made by the client, specifically, the import declaration and import registration of goods in order to release the merchandise, as well as the client´s compliance on the import duties.

Back

Publications

  • 21 September, 2020 Colombia

    Colombian beneficial ownership concept: Unsolved questions

    Ver publicación
  • 21 March, 2019 Colombia

    Hydro company purchases electricity distributor in Colombia

    Ver publicación
  • 20 April, 2018 Colombia

    Six firms drive multijurisdictional notes issue

    Ver publicación
  • 16 January, 2017 Colombia

    Continental Gold gets record project finance for Buriticá mine

    Ver publicación
Back

Studies

  • Universidad de Salamanca/Spain Phd Candidate in Tax Law

  • 2000 Specialist Universidad del Rosario/Colombia Specialization in Tax Law

  • 1998 Lawyer Universidad del Rosario/Colombia Law

Back

Memberships

  • President of the Tax Committee of the Colombian American Chamber of Commerce (2013 – 2015).
  • Member of the Board of the Colombian Institute of Tax Law.
  • Member of the International Fiscal Association.
Back

Academic activities

  • Academic Activities - to date

    Professor of the Tax Law program.

    Teaching - Universidad del Rosario
  • Academic Activities - to date

    Professor of the Tax Law program.

    Teaching - Universidad Javeriana
  • Activity on - on

    Universidad de los Andes

    Assistant -
Back

Seminars and Conferences

  • Speaker Tax Benefits for Renewable Energy in Colombia Amcham, Barranquilla/ Cámara Hispano Colombiana Colombia 2016
  • Speaker The Tax Reform: theoretical and practical aspects Club Campestre de Medellín Colombia 2016
  • Speaker Tax Tranparency and Possible Solutions Club el Nogal Colombia 2016