{"id":118,"date":"2022-09-06T15:00:36","date_gmt":"2022-09-06T15:00:36","guid":{"rendered":"https:\/\/dev.picoegallo.com\/romen\/?p=118"},"modified":"2026-06-04T21:31:38","modified_gmt":"2026-06-04T21:31:38","slug":"elvira-dupouy-mendoza-2","status":"publish","type":"post","link":"https:\/\/romen.com\/en\/elvira-dupouy-mendoza-2\/","title":{"rendered":"Elvira Dupouy Mendoza"},"content":{"rendered":"\n

Professional Experience<\/strong><\/h2>\n\n\n\n

Elvira Dupouy is a Partner at Romen with more than 39 years of professional experience. Her current practice focuses on tax and corporate law, advising clients on corporate transactions and their tax implications at the international, national, municipal, and parafiscal levels. She also advises on tax litigation, tax assessments and claims issued by tax authorities, and the structuring of transactions aimed at achieving the definitive resolution of tax controversies.<\/p>\n\n\n\n

Education<\/strong><\/h2>\n\n\n\n
    \n
  • Law Degree, Andr\u00e9s Bello Catholic University (1983).<\/li>\n\n\n\n
  • Specialization in Tax Law, Central University of Venezuela (2004).<\/li>\n\n\n\n
  • Diploma in International Tax Law, Andr\u00e9s Bello Catholic University (2018).<\/li>\n<\/ul>\n\n\n\n

    Activities<\/strong><\/h2>\n\n\n\n
      \n
    • Professor of Tax Law at the Faculty of Law of Andr\u00e9s Bello Catholic University (UCAB).<\/li>\n\n\n\n
    • Professor of General Tax Theory in the Tax Law Specialization Program at the Central University of Venezuela (UCV).<\/li>\n\n\n\n
    • Honorary Member and Former President of the Venezuelan Tax Law Association (AVDT).<\/li>\n\n\n\n
    • Former Member of the Board of Directors of the Latin American Institute of Tax Law (ILADT).<\/li>\n\n\n\n
    • Speaker at national and international tax law conferences and forums.<\/li>\n\n\n\n
    • Member of the Tax Committee of the Venezuelan-American Chamber of Commerce (VenAmCham).<\/li>\n\n\n\n
    • Member of the Finance and Tax Committee of the Caracas Chamber of Commerce, Industry, and Services.<\/li>\n\n\n\n
    • Member of the Bar Association of the Capital District (1983).<\/li>\n<\/ul>\n\n\n\n

      Publications<\/strong><\/h2>\n\n\n\n
        \n
      • \u201cSpecial Contributions at the Municipal Level,\u201d published in Tax Law Review<\/em>, No. 69, October\u2013December, Caracas, 1995.<\/li>\n\n\n\n
      • \u201cThe Unconstitutionality and Illegality of the Application of Monetary Adjustment and Compensatory Interest to Tax Debts\u201d (co-authored with Jos\u00e9 Rafael Belisario Rinc\u00f3n), published in Tax Law Review<\/em>, No. 77, October\u2013December, Caracas, 1997.<\/li>\n\n\n\n
      • \u201cSettlement, Dismissal for Inactivity, and Withdrawal in Tax Litigation Proceedings,\u201d published in Tax Litigation Today \u2013 International Conferences<\/em>, Volume I, Foundation for Administrative Law Studies and Venezuelan Tax Law Association, Caracas, 2001.<\/li>\n\n\n\n
      • \u201cRights of Taxpayers in Tax Litigation Proceedings versus State Privileges\u201d (co-authored with Rafael Tob\u00eda), published in The Tax and Its Application: Perspectives for the 21st Century<\/em>, Latin American Institute of Tax Law, Marcial Pons Publishing, Madrid, Spain, 2008.<\/li>\n\n\n\n
      • \u201cAdministrative Appeals and Tax Litigation,\u201d published in Studies on the 2001 Organic Tax Code<\/em>, Venezuelan Tax Law Association, Caracas, 2001.<\/li>\n\n\n\n
      • \u201cThe Administrative Appeal,\u201d published in the Manual of Venezuelan Tax Law<\/em> of the Venezuelan Tax Law Association, Caracas, 2013 (General Coordinator of the publication).<\/li>\n\n\n\n
      • \u201cDeductibility of Taxes for Income Tax Purposes,\u201d published in 70 Years of Income Tax: Tribute to Dr. Armando Montilla<\/em>, Venezuelan Tax Law Association, Caracas, 2013.<\/li>\n\n\n\n
      • \u201cThe Constitutionality of Paragraph Two of Article 94 of the Organic Tax Code\u201d (co-authored with Oswaldo Anzola), published in Public Law Yearbook 2012<\/em>, Monte\u00e1vila University, Caracas, 2014.<\/li>\n\n\n\n
      • \u201cPrescription under the 2014 Organic Tax Code,\u201d published in The Reform of the 2014 Organic Tax Code<\/em>, Venezuelan Tax Law Association, Caracas, 2015.<\/li>\n\n\n\n
      • \u201cPermanent Establishment in the Economic Activities Tax: Special Reference to Automated Teller Machines,\u201d published in 6th An\u00edbal Dominici Conference<\/em>, Tribute to Dr. Oswaldo Anzola, Puerto La Cruz, 2014.<\/li>\n\n\n\n
      • \u201cComments on the Transfer of Tax Losses, Audits of Time-Barred Fiscal Years, and Ex Officio Tax Assessments: Some Considerations,\u201d published in Liber Amicorum in Honor of Dr. Gabriel Ruan Santos<\/em>, Caracas, 2018.<\/li>\n\n\n\n
      • \u201cConsiderations on the Economic Activities Tax in the Oil Industry and Oil Services Sector,\u201d published in 8th An\u00edbal Dominici Conference<\/em>, Tribute to Dr. Carlos Eduardo Padr\u00f3n Amar\u00e9, Puerto La Cruz, 2018.<\/li>\n\n\n\n
      • \u201cApplication of the BEPS Multilateral Convention: The Venezuelan Case,\u201d published in 50th Anniversary Tribute Book of the Venezuelan Tax Law Association<\/em>, Caracas, 2019.<\/li>\n\n\n\n
      • \u201cConsiderations on the Unconstitutionality and Illegality of the Updating of Fines Established in the 2020 Organic Tax Code and the Organic Customs Law,\u201d published in Tribute Book to Dr. Luis Cova Arria<\/em>, Academy of Political and Social Sciences, Caracas, 2020.<\/li>\n\n\n\n
      • \u201cCOVID-19 and the State of Emergency: Suspension of Judicial Proceedings and Tax Administrative Procedures,\u201d published in Extraordinary Taxation: The COVID-19 Case<\/em>, Venezuelan Tax Law Association, Caracas, 2022.<\/li>\n\n\n\n
      • \u201cTax Base of the Contribution Established under the LOCTI: A Case of Inconsistency and Unfair Taxation,\u201d published in Tribute Book to Dr. Humberto Romero Muci<\/em>, Academy of Political and Social Sciences, Caracas, 2022.<\/li>\n\n\n\n
      • \u201cInterim Relief in Tax Matters: Between State Power and Taxpayer Rights \u2013 Reflections within the Framework of the Taxpayer Bill of Rights for Member Countries of the Latin American Institute of Tax Law (ILADT),\u201d Technical Paper presented at the XXXI Latin American Tax Law Conference, Guatemala, 2022.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Professional Experience Elvira Dupouy is a Partner at Romen with more than 39 years of professional experience. Her current practice focuses on tax and corporate law, advising clients on corporate transactions and their tax implications at the international, national, municipal, and parafiscal levels. She also advises on tax litigation, tax assessments and claims issued by […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"single-abogado.php","format":"standard","meta":{"footnotes":""},"categories":[4,5],"tags":[],"class_list":["post-118","post","type-post","status-publish","format-standard","hentry","category-abogados","category-socio"],"_links":{"self":[{"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/posts\/118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/comments?post=118"}],"version-history":[{"count":0,"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/posts\/118\/revisions"}],"wp:attachment":[{"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/media?parent=118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/categories?post=118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/romen.com\/en\/wp-json\/wp\/v2\/tags?post=118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}