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Portrait of Santiago Arbouin

Santiago Arbouin


CMS Rodríguez-Azuero
Calle 75 No.​ 3-53
Languages Spanish, English

Santiago is Partner and leads the Customs Law & Trade practice and co-leads the Tax area for the Firm. He has more than 15 years of experience advising national and international clients in local tax, international tax, customs tax, foreign trade and customs law from the strategic planning perspective. He has experience in the application of free trade agreements and multilateral and binational foreign trade agreements, as well as in treaties to avoid double taxation and in the creation and negotiation of Free Zones and special customs areas. He has been a promoter of foreign trade forums and Foreign Investments.

More than 10 years as a professor of taxation on foreign,Tax Planning and direct foreign investment at the Universidad de la Sabana, and corporate taxation and foreign investment in the Pontificia Universidad Javeriana. He has been a guest speaker at various national and international tax events.

Professional Experience:

  • 2020-present – Partner CMS Rodríguez-Azuero, Bogotá. Colombia.
  • 2010-2020 – Managing Partner of Unión Navas Arbouin lawyers and leader of Taxes and Foreign Trade of the same firm, Bogota Colombia
  • 2007-2010 – Deloitte Colombia Senior Tax & Legal Lawyer, Bogotá, Colombia
  • 2007 – Crowe Horwath Senior Tax & Legal Lawyer.
  • 2002-2006 – Junior Associate of Taxes & Customs of Zuleta, Acosta, Suarez, Ibarra, Araque & Jaramillo Abogado, Bogotá, Colombia.


  • Area recognition: Legal 500 Latin America 2021, Tax (Tier 5)
  • Area recognition: Leaders League 2021, Tax – Corporate Tax (Valuable Practice)
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Memberships & Roles

  • Founding member of FIECE (Forum for the Integration of Colombian Entrepreneurs Abroad).
  • Member of the signature committee of the Office of the Taxpayer and Customs User.
  • Member of the Board of Directors of the Club el Rincón de Cajicá.
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  • Author, “Merseytram as a failure project finance” the school of management, the University of Salford, Manchester, England. June 2006.
  • Co-author, "Legal Relationship between companies providing public services and users as a consequence of the fee", Intellectum, Universidad de la Sabana. 2013
  • Author, “2017 Tax Update Manual”. Fenalco Valledupar. February 2017.
  • Author, Tax Update Manual 2018. Chamber of Commerce of Santa Marta. August 2018.
  • Author, e-book "Free zones and treaties to avoid double taxation". Ekomercio.com
  • Author, e-book "Tax effects and foreign trade of the entry of Colombia to the OECD" Ekomercio.com
  • Author, e-book "Tax differences in Colombian commercial contracts". Ekomercio.com
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  • 2008 – Postgraduate studies in Tax Law, Pontificia Universidad Javeriana, Bogotá, Colombia
  • 2006 - Master of Science C, Management Practice, The School of Business, The University of Salford, Manchester, England
  • 2005 - Lawyer, Faculty of Law, Universidad de la Sabana, Bogotá, Colombia
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Tax Bul­let­in No. 38
Reg­u­la­tion is­sued by the Na­tion­al Gov­ern­ment re­gard­ing tax is­sues  Na­tion­al Con­gress ap­proved in the first de­bate the tax re­form bill or the So­cial In­vest­ment Law. On Au­gust 24th of 2021, the Min­istry...
Tax Bul­let­in No. 37
Reg­u­la­tion is­sued by the Na­tion­al Gov­ern­ment re­gard­ing tax is­sues Colom­bi­an Gov­ern­ment filed the tax re­form bill be­fore Con­gress. On Ju­ly 20th of 2021, the Colom­bi­an Gov­ern­ment form­ally filed the tax...
Tax Bul­let­in No. 36
1.Reg­u­la­tion is­sued by the Na­tion­al Gov­ern­ment re­gard­ing tax is­sues The UPME broadens the scope of ef­fi­cient en­ergy man­age­ment pro­jects eli­gible for tax be­ne­fits. The Min­ing and En­ergy Plan­ning Unit...
Tax Bul­let­in No. 35
The com­plete Bul­let­in is found only in Span­ish in the be­low PDF, be­cause of many do­mest­ic tax terms we are un­able to trans­late for you. However, please find be­low the main sub­jects we will be speak­ing...
Tax Bul­let­in No. 34
Reg­u­la­tion is­sued by the Na­tion­al Gov­ern­ment re­gard­ing tax is­sues The Min­istry of Fin­ance and Pub­lic Cred­it is­sued reg­u­lat­ory de­cree of the first job de­duc­tion.Through De­cree 392 of April 13th of 2021...
Privates are still not al­lowed to im­port cov­id- 19 vac­cines even though...
Con­sid­er­ing the world health crisis, the Colom­bi­an Gov­ern­ment in search of over­com­ing the pan­dem­ic through a gen­er­al im­mun­iz­a­tion, is­sued Res­ol­u­tion 507 of 2021 which au­thor­izes privates to im­port vac­cines...
Tax Bul­let­in No. 33
1.Re­port of the Com­mit­tee of Ex­perts on Tax Be­ne­fits The re­port of the Com­mis­sion of Ex­perts on Tax Be­ne­fits (CET) was pub­lished on March 17th, 2021, as an ini­ti­at­ive that was im­ple­men­ted by the Law...
Tax Bul­let­in No. 32
We share our Tax Bul­let­in No. 32, from Feb­ru­ary 2021, in which you can find, among oth­ers top­ics, a sum­mary of the most im­port­ant points of Res­ol­u­tion no. 000013 of Feb­ru­ary 11th, 2021, which im­ple­ments...
Tax Bul­let­in No. 31
We share our Tax Bul­let­in No. 31 from Janu­ary 2021, with the latest laws, de­cisions and opin­ions re­leased by the Na­tion­al Gov­ern­ment, the Coun­cil of State and the Tax Au­thor­ity, in con­nec­tion with na­tion­al...
Tax Bul­let­in No. 30
We share our Tax Bul­let­in No. 30 from Decem­ber 2020, in which you can find, among oth­er top­ics, the most rel­ev­ant tax mat­ters con­tained in the gen­er­al tour­ism law and the en­tre­pren­eur­ship law. In ad­di­tion...
Tax Bul­let­in No. 29
We share our Tax Bul­let­in No. 29, from Novem­ber 2020, in which you can find, among oth­ers top­ics, a sum­mary of the most im­port­ant points of De­cree 1435 of 2020, which reg­u­lates sev­er­al is­sues for the...
Tax Bul­let­in No. 28
We share our Tax Bul­let­in No. 28 from Oc­to­ber 2020, with the latest de­cisions and opin­ions re­leased by the Min­istry of Fin­ance and Pub­lic Cred­it, the Coun­cil of State, the Con­sti­tu­tion­al Court, and the...