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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.


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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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  • 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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