Ma. Carolina Cano



Universidad Católica Andrés Bello (Lawyer, 1986). Universidad Central de Venezuela (Master in Tax Law, 1990).


Since 1986 María Carolina Cano has worked in three important Venezuelan law firms in the fields of Tax Law and Public Law. From 2000 through 2011 she worked at the law firm of Hoet Peláez Castillo & Duque, where from 2007 she was responsible of the Tax Law practice area. She was incorporated as a Partner of ARAQUEREYNA in 2011.

During her 25 years of professional practice, Ms. Cano has advised important clients on matters of public and private contracting. She has extensive experience on the discussion and negotiation of infrastructure contracts. She also has vast knowledge on taxation and its efficient conduction, and in the handling of matters before administrative and judicial instances.

In the last ten years she has specialized in national and international tax advising, focusing on tax planning, restructuring, design and implementation of efficient tax structures (Corporate Planning). Her experience also includes advising on matters related to foreign exchange control and investment protection.

Ms. Cano has lectured in various national and international conferences and has been recognized as one of the leading lawyers in the Tax area in Venezuela by the international legal directory Chambers and Partners.


Member of the Caracas Bar Association of Venezuela and the International Bar Association. Member of the Board of Directors of the Venezuelan-Colombian Economic Integration Chamber (CAVECOL). Member of the Tax Committee of the Venezuelan-American Chamber of Commerce (VenAmCham), which she chaired from 2009-2011. Fellow of the Venezuelan Tax Law Association. Director Member of the Venezuelan-Belgian-Luxembourg Chamber.