Manuel Candal

Manuel Candal

Manuel leads Taxand Venezuela which is Candal Taxand. With more than 20 years of experience in local and international tax, Manuel has extensive knowledge of international tax and tax restructuring, including aspects related to the analysis of cross-border transactions and transfer pricing matters.

Manuel is a public accountant who graduated from the Universidad Central de Venezuela. He also has a Master’s degree in financial tax laws (1996) from the Universidad Catolica Andres Bello (UCAB), and a postgraduate degree in international taxation from the Universidad de Salamanca, Spain (2005).

Manuel often writes tax articles for national and international tax magazines, including Tax Notes International. He is a professor in the tax law postgraduate program at the Universidad Metropolitana, Caracas, and the Universidad Andres Bello, Caracas. He has also been an invited professor at the Universidad del Externado in Bogota, Colombia.

Additionally, Manuel is the author of several books, including “Aspectos Fundamentales de la ImposiciĆ³n a la Renta de Sociedades en Venezuela”, which addresses the significant issues of income tax within corporations; “Regimen Impositivo aplicable a sociedades en Venezuela”, which highlights the most important issues of the tax regime applicable to mercantile corporations in Venezuela; and “General Overview of the Venezuelan Tax System”.