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  • Venezuela

D’Empaire Reyna Abogados

Edificio Bancaracas, P.H.
Plaza La Castellana
Caracas 1060, Venezuela
Tel: +58 212 264 6244
Fax: +58 212 264 7543

Alberto Benshimol


Mr. Benshimol received his law degree summa cum laude from Catholic University Andres Bello and a Master of Laws degree (LL.M.) in International Taxation from New York University.

Specialized in the areas of international tax, Mr. Benshimol formed part of the team that led the negotiations for the tax treaty between the United States and Venezuela. He is also a tax law professor at the Catholic University Andres Bello.

Mr. Benshimol is member of the Caracas Bar Association, the American Bar Association and the New York State Bar Association. 

Humberto Romero-Muci


Mr. Romero-Muci received his law degree summa cum laude from the Catholic University Andrés Bello, a Master of Law degree (LL.M.), and a Diploma in international taxation from Harvard Law School and obtained a Doctorate in law from Universidad Central de Venezuela. He is Member of the Legal and Social Sciences Academy and the Venezuelan Association of Tax Finance Law.

He specializes in advising on the tax implications for local and international transactions and tax litigation.

Since 1987 Mr. Romero-Muci has been a tenured professor in Finance Law at the Catholic University Andrés Bello. He has made important contributions to the interpretation and practical application of the legislation regarding adjustments for inflation in the Income Tax, Business Asset Tax, Tax Decentralization, Municipal Taxes, Legal and Tax Aspects of Accounting Principles. He has written more than 12 books on legal subjects and has had 65 single-subject articles published in specialized magazines both in and outside of Venezuela.