Nelson Borjas Espinoza is a graduate of the Universidad Católica Andrés Bello (2004), where he also specialised in financial and taxation law (2006 to 2008).

He joined the Torres Plaz & Araujo team in 2009, as an associate lawyer, and is currently a general partner at the firm. His professional practice has mainly been with the corporate tax and oil and gas departments.

Mr Borjas Espinoza developed his practice at Romero Muci & Asociados, a firm in partnership with Deloitte (2003 to 2009), as a consultant and senior counsel in the area of administrative and tax litigation.

He has advised national and international companies in tax consulting matters for over 10 years (income tax, value added tax and municipal taxes) for the hydrocarbons, pharmaceutical, hotel, telecommunications and services sectors. He has also participated in the design and implementation of international corporate tax planning; he has advised on corporate, contractual and tax matters relating to works contracts, technological transfer, procurement, services, mergers, business reorganisations and venture capital activities. In the area of litigation, he has participated actively in preparing appeals and briefs in administrative proceedings, and contentious tax appeals before superior contentious tax courts and the Supreme Court in constitutional and political-administrative chambers, challenging tax acts of specific and general effects.

He has provided advice in general matters and assistance in compliance with the parafiscal obligations established in the Organic Science, Technology and Innovation Law, the Organic Antidrugs Law and the Organic Sports, Physical Activity and Physical Education Law, assisting domestic and foreign companies in audit procedures by the various collection agencies.

Mr Borjas Espinoza completed courses on capital markets and their regulatory framework in Venezuela at Centro de Extensión, Desarrollo Ejecutivo y Consultoría Organisacional and Universidad Metropolitana (2004), and on customs and foreign trade at Freddy Ríos & Asociados Asesores Aduaneros.

He was a professor of municipal taxation at the Instituto de Desarrollo Profesional de los Colegios de Contadores Públicos del Distrito Federal y Estado Miranda (Institute for the Professional Development of the Association of Public Accountants of Federal District and Miranda State) from 2006 to 2007.

He is currently an active member of the Venezuelan Tax Law Association (AVDT), the Venezuelan Financial Law Association (AVDF) and the International Fiscal Association. He speaks Spanish and English.