Partner profile

Carolina Flores

Arias (Costa Rica)

Costa Rica

LL 250


Carolina has led the tax department at Arias since 2001. She has more than 15 years of experience advising on complex tax matters. Her practice assists foreign clients in establishing effective tax structures that minimise risk and meet corporate tax compliance requirements for their operations in Costa Rica. She also assists multinational clients headquartered in Costa Rica to coordinate their tax efforts across Central America and the Caribbean.

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 holds an LLM in international taxation from New York University. Fulbright scholar (2000). She obtained her juris doctor – equivalent law degree – from the Law School, University of Costa Rica (1999). She is authorised as a practising attorney and notary public in Costa Rica (1999). 

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