{"id":1086,"date":"2024-10-15T12:16:22","date_gmt":"2024-10-15T10:16:22","guid":{"rendered":"https:\/\/torresplazaraujo.com\/our-team\/manuel-torres-nunez\/"},"modified":"2024-11-20T10:46:14","modified_gmt":"2024-11-20T09:46:14","slug":"manuel-torres-nunez","status":"publish","type":"page","link":"https:\/\/www.torresplazaraujo.com\/en\/our-team\/manuel-torres-nunez\/","title":{"rendered":"Manuel Torres N\u00fa\u00f1ez"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=&#8221;fadeIn&#8221; el_class=&#8221;perfilCabecera&#8221; css=&#8221;.vc_custom_1729848139077{margin-bottom: 35px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;1175&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_rounded&#8221; css=&#8221;.vc_custom_1732095180374{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;][vc_separator color=&#8221;custom&#8221; css=&#8221;.vc_custom_1729159152617{margin-top: -25px !important;}&#8221; accent_color=&#8221;#0a704a&#8221;][\/vc_column][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;.vc_custom_1730287373391{margin-bottom: 0px !important;}&#8221;]<\/p>\n<h1>Manuel Torres N\u00fa\u00f1ez<\/h1>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2>Consultant<\/h2>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]A founding member of Torres Plaz &amp; Araujo, Manuel held the office of President of the Firm from its creation, in 1982, until October 2010. He is currently an Of-Counsel at TPA.<\/p>\n<p>He has broad experience in Tax, Company, Corporate, Commercial and Civil Law, and in corporate and personal planning, estate planning, mergers, acquisitions, joint ventures, foreign investment regulation and capital markets.<\/p>\n<p>An Of-Counsel Partner at Torres Plaz &amp; Araujo and a member of the Board of Directors of Productos Efe S.A., Manuel is also a member of the Venezuelan Tax Law Association, of the Venezuelan Association of Financial Law and of the International Fiscal Association (IFA). He is a member of the Board of Directors of VELEA \u2013 the Venezuelan Law &amp; Economics Association.[\/vc_column_text][vc_row_inner content_placement=&#8221;middle&#8221;][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;ocultar&#8221;]<\/p>\n\n\t\t\t<style type='text\/css'>\n\t\t\t\t#sc_gallery-1 {\n\t\t\t\t\tmargin: auto;\n\t\t\t\t}\n\t\t\t\t#sc_gallery-1 .gallery-item {\n\t\t\t\t\tfloat: left;\n\t\t\t\t\ttext-align: center;\n\t\t\t\t\twidth: 24.99%;\n\t\t\t\t}\n\t\t\t\t#sc_gallery-1 img {\n\t\t\t\t\tborder: 2px solid #cfcfcf;\n\t\t\t\t}\n\t\t\t\t\/* see sc_gallery() in functions\/theme-shortcodes.php *\/\n\t\t\t<\/style>\n\t\t<div id='sc_gallery-1' class='gallery galleryid-1086 gallery-columns-4 gallery-size-full none gallery-default'><dl class='gallery-item'  data-title='legal-500-latin-america-leading-firm-2024' data-description=''><div class='gallery-item-wrapper'>\n\t\t\t\t<dt class='gallery-icon landscape'>\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"536\" height=\"450\" src=\"https:\/\/www.torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/legal-500-latin-america-leading-firm-2024-1.png\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/www.torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/legal-500-latin-america-leading-firm-2024-1.png 536w, https:\/\/www.torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/legal-500-latin-america-leading-firm-2024-1-300x252.png 300w, https:\/\/www.torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/legal-500-latin-america-leading-firm-2024-1-89x75.png 89w, https:\/\/www.torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/legal-500-latin-america-leading-firm-2024-1-480x403.png 480w\" sizes=\"auto, (max-width:767px) 480px, 536px\" \/>\n\t\t\t\t<\/dt><\/div><\/dl>\n\t\t\t\t<br style='clear: both' \/>\n\t\t\t<\/div>\n\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_btn title=&#8221;LinkedIn&#8221; align=&#8221;center&#8221; i_icon_fontawesome=&#8221;fab fa-linkedin-in&#8221; css=&#8221;.vc_custom_1731580866396{margin-bottom: 0px !important;}&#8221; add_icon=&#8221;true&#8221; link=&#8221;url:%23&#8243;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=&#8221;yes&#8221; css_animation=&#8221;fadeIn&#8221; el_class=&#8221;perfilDatos&#8221; css=&#8221;.vc_custom_1729848153165{margin-bottom: 75px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1729161551029{padding-top: 50px !important;}&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: center;\">CONTACT:<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: center;\">+58 0212 905.02.50<br \/>\nmtorres@tpa.com.ve<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1729161556164{padding-top: 50px !important;}&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: center;\">PRACTICE AREAS:<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: center;\">Family Businesses<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/4&#8243; css=&#8221;.vc_custom_1729161560972{padding-top: 50px !important;}&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: center;\">LANGUAGES:<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: center;\">Spanish<br \/>\nEnglish<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;fadeInUp&#8221; el_class=&#8221;perfilTxtContenido&#8221; css=&#8221;.vc_custom_1729848162709{margin-bottom: 25px !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1732095963903{margin-bottom: 15px !important;}&#8221;]<\/p>\n<h3>PROFESSIONAL CAREER<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<ul>\n<li>Family Business Management Program. Institute of Higher Studies in Administration (IESA). 2009.<\/li>\n<li>Advanced Management Program (PAG). Institute of Higher Studies in Administration (IESA). 2009.<\/li>\n<li>Post-Graduate in Financial Law. Universidad Cat\u00f3lica Andr\u00e9s Bello (UCAB). 1994.<\/li>\n<li>Post-Graduate in Private Law. Universidad Cat\u00f3lica Andr\u00e9s Bello (UCAB). 1971.<\/li>\n<li>Post-Graduate in Commercial Law. University of Paris. 1964.<\/li>\n<li>Lawyer. Universidad Cat\u00f3lica Andr\u00e9s Bello (UCAB). 1963.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;fadeInUp&#8221; el_class=&#8221;perfilTxtContenido&#8221; css=&#8221;.vc_custom_1729848172917{margin-bottom: 25px !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1731667074288{margin-bottom: 15px !important;}&#8221;]<\/p>\n<h3>AFILIATIONS<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<ul>\n<li>Miembro de la Asociaci\u00f3n Venezolana de Derecho Tributario.<\/li>\n<li>Asociaci\u00f3n Venezolana de Derecho Financiero.<\/li>\n<li>Asociaci\u00f3n Fiscal Internacional (IFA).<\/li>\n<li>Forma parte de la Junta Directiva de la Asociaci\u00f3n Venezolana de Derecho y<\/li>\n<li>Econom\u00eda (VELEA &#8211; Venezuelan Law &amp; Economics Association).<\/li>\n<li>Fue Secretario General de la Asociaci\u00f3n Venezolana de Derecho Tributario (AVDT).<\/li>\n<li>Miembro de los Comit\u00e9s de Impuestos y de Mercado de Capitales de VENAMCHAM.<\/li>\n<li>Miembro del Comit\u00e9 de Impuestos del Instituto Venezolano de Ejecutivos de Finanzas (IVEF).<\/li>\n<li>Miembro de la Junta Directiva de Productos Efe S.A.<\/li>\n<li>Perteneci\u00f3 a las Juntas Directivas de la Bolsa de Valores de Caracas, C.A.,<\/li>\n<li>Cervecer\u00eda Modelo C.A., Mavesa, S.A., Telares Palo Grande, S.A.C.A., Banco Caracas, S.A.C.A., Sociedad Financiera Provincial, Banco Hipotecario de Aragua, C.A., Arrendadora Industrial, C.A., Seguros La Metropolitana, S.A. y del Instituto Venezolano de Ejecutivos de Finanzas (IVEF).<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;fadeInUp&#8221; el_class=&#8221;perfilTxtContenido&#8221; css=&#8221;.vc_custom_1729848172917{margin-bottom: 25px !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1731667084754{margin-bottom: 15px !important;}&#8221;]<\/p>\n<h3>EXPERIENCE<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]Over the course of his career, he has participated in numerous processes for the opening and transformation of important Venezuelan family businesses, in matters of corporate governance and contractual aspects, shareholder agreements, family protocols and the planning of the company tax for shareholders, family members, directors and executives. At the individual level, he has participated as a lawyer and consultant in the structuring of equity and legal testamentary decisions.<\/p>\n<p>Advice in national and municipal tax matters to various companies in the country and abroad: Luxury and Wholesale Tax, Income Tax, Urban Real Estate Tax, Business Asset Tax, Industry and Commerce License Tax, Cigarette Tax, Tax on Alcohol and Other Spirits, Value Added Tax, among others.<\/p>\n<p>Advice and planning in processes relating to bids for national or foreign companies.<\/p>\n<p>Draft opinions relating to tax matters, financial banking instruments and the relevant taxes, offsetting of tax credits, Value Added Tax, Luxury Tax, Wholesale Tax and Income Tax.<\/p>\n<p>Drafting and advising in terms of contracts of any nature, including: rendering of services, leasing of real and personal property, purchases, works.<\/p>\n<p>Advice on constitutional, legal and tax aspects of regulatory texts issued by the national, state and municipal public powers.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;fadeInUp&#8221; el_class=&#8221;perfilTxtContenido&#8221; css=&#8221;.vc_custom_1729848172917{margin-bottom: 25px !important;}&#8221;][vc_column][vc_column_text css=&#8221;.vc_custom_1731667111311{margin-bottom: 15px !important;}&#8221;]<\/p>\n<h3>TEACHING ACTIVITIES<\/h3>\n<p>[\/vc_column_text][vc_column_text css=&#8221;&#8221;]<\/p>\n<ul>\n<li>A Professor of the Chair on the Income Tax in the Post-Graduate Course in Financial Law at Universidad Cat\u00f3lica Andr\u00e9s Bello (1995-2000).<\/li>\n<li>Ad-honorem advisor to the Commission to study the functioning of the Capital Markets in Venezuela (created pursuant to Decree No. 41 of April 24, 1969).<\/li>\n<li>He attended the International Seminar for Tax Reform in Venezuela (Income Tax and Value Added Tax Law), as a tax expert, in 1989, as a special guest of the Ministry of Finance.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;fadeInUp&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]<img decoding=\"async\" src=\"https:\/\/torresplazaraujo.com\/wp-content\/uploads\/2024\/10\/ico-linea-bottom.svg\" \/>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=&#8221;fadeIn&#8221; el_class=&#8221;perfilCabecera&#8221; css=&#8221;.vc_custom_1729848139077{margin-bottom: 35px !important;}&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;1175&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_rounded&#8221; css=&#8221;.vc_custom_1732095180374{margin-bottom: 0px !important;padding-bottom: 0px !important;}&#8221;][vc_separator color=&#8221;custom&#8221; css=&#8221;.vc_custom_1729159152617{margin-top: -25px !important;}&#8221; accent_color=&#8221;#0a704a&#8221;][\/vc_column][vc_column width=&#8221;3\/4&#8243;][vc_column_text css=&#8221;.vc_custom_1730287373391{margin-bottom: 0px !important;}&#8221;] Manuel<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":768,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1086","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/pages\/1086","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/comments?post=1086"}],"version-history":[{"count":7,"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/pages\/1086\/revisions"}],"predecessor-version":[{"id":1253,"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/pages\/1086\/revisions\/1253"}],"up":[{"embeddable":true,"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/pages\/768"}],"wp:attachment":[{"href":"https:\/\/www.torresplazaraujo.com\/en\/wp-json\/wp\/v2\/media?parent=1086"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}