Carolina Flores


Carolina Flores


Arias (Costa Rica)

Costa Rica


Carolina has led the tax department at Arias since 2001, with over 20 years of experience advising on complex tax matters. One of her many strengths is successfully assisting foreign clients in establishing effective tax structures that minimise risk and meet corporate tax compliance requirements for their operations in Costa Rica. This has differentiated Arias from other local firms that provide more aggressive tax advice. She also assists multinational clients headquartered in Costa Rica to coordinate their tax efforts across Central America and the Caribbean. Her regional leadership has also differentiated Arias from local firms that focus on in-country tax matters. She has been a partner at Arias since 2003 and is the managing partner of our offices in Costa Rica and member of the Regional Council of the firm.

Carolina has a strong track record in local and regional tax advice for both local and international companies, tax planning, due diligence projects, tax compliance services and transfer pricing services, providing clients accurate assistance on local tax obligations.

She is very active in the firm, introducing new tax services, providing clients with a complete service, and integrating tax services with other practice areas including customs, corporate services and finance. In 2016, Carolina elaborated the Costa Rican chapter on transfer pricing regulations for the IBFD, a centre of expertise that offers information and education on international taxation.

Carolina holds an LLM in international taxation from New York University (2000). She obtained her juris doctor (equivalent law degree) from Escuela de Derecho de la Universidad de Costa Rica (1999). She is authorised as a practising attorney and notary public in Costa Rica (1999). 

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