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Carlos Mario Lafaurie Scorza


100 street # 11A – 35; 3rd floor



Tel: +57 (1) 6340555 Ext. 10327-10404



Carlos Mario is the lead partner of PwC's tax and legal services practice in Colombia. With more than 26 years of experience, he is recognised as an experienced and reliable lawyer, both nationally and internationally, serving clients from different sectors, helping them to become more efficient in how they manage their company tax issues.

In 1989 Carlos Mario joined the firm, overseeing matters such as tax, corporate, commercial, labour law and compliance. In 1997 he was promoted to tax and legal services partner. As a result of an outstanding career within the firm, in 2009 he was named the lead partner of PwC's tax and legal practice in Colombia, a position that he still holds.

He has carried out national and international projects regarding tax planning development and transfer pricing. Additionally, he also works with the advisory, legal and litigations teams in Colombia to deliver the highest value to his clients.

Carlos Mario is a qualified lawyer from the University Colegio Mayor de Nuestra Señora Del Rosario. He has also completed degrees and post-graduate courses in taxation, from Universidad de los Andes, Bogotá, Colombia; in corporate law from Pontificia Universidad Javeriana, Bogotá, Colombia; in commercial law from Pontificia Universidad Javeriana, Bogotá, Colombia; in international tax law from Universidad de Salamanca, Spain; and in constitutional law from Universidad de Salamanca, Spain.

Carlos Mario founded, and is now the director of the tax law degree programme, which this year celebrated its 11th anniversary, at Pontificia Javeriana University, as well as being the director of the tax regime diploma at the same institution.

Carlos Mario was president of the Colombian Tax Law Institute in the 2012–2013 period and is now an honorary member.

His expertise, leadership and commitment have contributed to his aim which is to create an efficient tax culture in Colombia




Pedro Enrique Sarmiento Pérez

Deloitte Colombia

Cra 7 74 – 09

Bogota, A A 07854


Tel: +57 1 426-2356


Pedro Enrique Sarmiento Pérez, Deloitte Colombia, has more than 35 years of experience in tax management from a taxpayer obligations perspective and as a business consultant of the private sector.

Pedro worked for 20 years in different positions at the National Tax and Customs Direction. He was responsible for designing tax policies, procedures and audit plans, and legal conceptualisations. He is also member of the panel of international experts of the International Monetary Fund, where he contributed with missions in Washington, Guatemala and Bolivia.

After 10 years in the tax division of Deloitte as partner-in-charge of indirect tax, international trade and transfer pricing, Pedro was appointed director of the tax and legal practice in Colombia. He is responsible for many Deloitte Colombia clients as well as the offices in Bogota, Cali, Medellin, Barranquilla and their 120 professionals.

Pedro's extensive experience includes: tax, customs, transfer pricing, ICA Indirect tax (local commerce tax), consumer, stamp tax and utilities litigation; advisory on TIC (technology, IT and communications) regulation laws; advisory on foreign trade, customs and ports; tax consulting, planning and structuring of business from the tax and transfer pricing perspective; tax outsourcing on income tax, indirect taxes, industry and commerce tax; advisory on VAT, ICT, excise tax.

He is involved in the direction and supervision of tax, transfer pricing and customs projects, as well as in the special consulting service in public and private enterprises in several industries.

Pedro holds a JD and MBA from the University of Los Andes and is a fiscal specialist certified by FDI in Berlin, Germany. He received an LLM in taxation from the Universidad Externado de Colombia. He has participated in international forums of the CIAT (Guatemala 1997) and is a member of the negotiating commission of the Rules of Origin FTAA (Washington, 1996). He has also authored and edited several publications such as 'El impuesto sobre la renta y complementarios, consideraciones teóricas y prácticas' together with Universidad Externado, as well as 'Reforma tributaria ley 1607 de 2012, reflexiones desde la perspectiva empresarial y académica'.


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