Partner Profile

Carolina Flores

Arias (Costa Rica)

Costa Rica

LL 250


Carolina is managing partner and member of the regional council of the firm.  She has led the tax department since 2001 and has over 22 years of experience advising on complex tax matters. One of her many strengths is successfully assisting foreign clients in establishing effective tax structures that minimize risk and meet corporate tax compliance requirements for their operations in Costa Rica. She also assists multinational clients to coordinate their tax efforts across Central America and the Caribbean.

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.

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

This is part of a professional notice: all recommended firms are invited, but not required, to supply a professional notice and partner profiles, which are published in return for a fee.

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