Tax Law

William Escobar

senior associate - El Salvador

William is a senior associate at Consortium Legal – El Salvador and a licensed attorney and notary with more than 17 years of experience, especially in Tax Law. He has experience advising and accompanying in the defense of tax assessment procedures and imposition of penalties in matters of internal, customs and municipal taxes. Additionally, in the presentation of appeals in tax, customs, and municipal matters, and with experience in the Contentious Administrative Process and Constitutional Protection Process.

William has extensive experience in the preparation of legal opinions on internal, customs and municipal taxes, and in the processing of Tax Consultations before the General Directorate of Internal Taxes and in consultations and advance rulings before the General Directorate of Customs.

During his career, he has worked in the Municipal Mayor’s Office of San Salvador and in the Court of Appeals of Internal Taxes and Customs. He has also advised companies and public agencies on tax issues related to corporate practices; compliance with tax obligations; foreign trade and origin of goods; preferential tax regimes related to the Law of Industrial and Commercial Free Zones, Law of International Services, and other tax benefits.

    • Advised and represented ARCHER DANIELS MIDLAND COMPANY, in the verification of origin of goods, initiated by the General Directorate of Customs of El Salvador, with respect to the product called “rice granza” sold to Salvadoran importers, thus ensuring the enjoyment of the tariff benefits contained in the Free Trade Agreement between the United States, Central America and the Dominican Republic (CAFTA-DR). Although this type of procedure does not directly declare a payment obligation in favor of the State, it is estimated that free trade would have been denied to exports exceeding fifteen million dollars (USD).
    • He is advising and representing an important company of the hydrocarbons sector, in tax litigation matters, regarding Income Tax (ISR) determined ex officio and fines, for amounts exceeding six million dollars (USD).
    • He is advising and representing an important company of the telecommunications sector, in tax litigation matters, with respect to the Tax on the Transfer of Movable Goods and the Provision of Services (VAT) determined ex officio and fines, for amounts exceeding two million dollars (USD).
    • He is advising and representing an important company of the financial sector, in tax litigation matters, with respect to the Income Tax (ISR) determined ex officio and fines, for amounts exceeding six hundred thousand dollars (USD).
    • He is advising and representing an important company dedicated to the manufacture and commercialization of consumer goods, in municipal tax litigation matters, with respect to Municipal Taxes determined ex officio and fines, for amounts exceeding three hundred thousand dollars (USD).
  • Master in Business Law, Universidad Centroamericana José Simeón Cañas, El Salvador (2015)
  • Bachelor of Laws, Universidad Centroamericana José Simeón Cañas, El Salvador (2006)
  • Attorney at Law and Notary Public authorized by the Supreme Court of Justice of the Republic of El Salvador.

Recognitions

Articles

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