David García Morales

Experience

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  Godoy & Hoyos Abogados

  Apr 2004 - Jul 2006

  Lawyer

  •Assisted on the structuring of investment vehicles for foreign investors planning to establish permanently in Colombia.•Managed lawsuits dealing with tax related issues before Administrative Courts, Council of State, and Tax Administrations. •Elaborated concepts and wrote legal opinions on tax planning for clients.•Performed research on tax issues for published and academic-type papers and reports.

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  Philippi, Prietocarrizosa & Uría

  Jul 2006 - Jun 2012

  Senior Associate

  •Consulted on projects dealing with corporate and tax issues in business organization and structuring.•Wrote legal opinions on tax related issues. Managed and analysed tax issues for corresponding businesses in different sectors of the economy with respect to fiscal obligations at a national and international level.•Participated in the structuring of local and cross-border mergers and acquisitions transactions.•Participated in corporate reorganization projects and tax planning in Colombia and abroad, by implementing structures for national and foreign taxpayers and multinational entities operating in Colombia and abroad. •Managed lawsuits dealing with tax related issues before Administrative Courts, Council of State, and Tax Administrations. •Advised non-profit organizations that develop basic productive processes in Colombia’s rural sectors. Show less

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  Ecopetrol

  Jun 2012 - Mar 2017

  International Tax Lawyer

  • Consulted on efficient mechanisms to obtain tax benefits allowed under domestic tax law and international tax treaties, including Colombia, US, Brazil, Peru, Spain, Switzerland.• Consulted on tax instruments to obtain an effective distribution of dividends out of profits from operating companies to shareholders.• Participated in corporate reorganizations. Including the spin-off of assets, shares, operation agreements and loans agreements related to the oil & gas business from Ecopetrol to a newly incorporated company. • Consulted on tax implications of financial instruments provided from the Financial Vehicle incorporated in Switzerland to subsidiaries located in Brazil, Spain, Colombia and Peru.• Consulted on tax efficient corporate structures to develop oil & gas projects around the world (Upstream-Midstream and Downstream Projects). • Represented Ecopetrol in transactions to acquire exploratory blocks in Brazil.• Planning, structuring and coordinating Ecopetrol’s tax compliance, including the filing of tax returns and tax obligations and duties, locally and abroad. • Planning, structuring and coordinating tax and transfer pricing policies of the Group in Colombia and abroad.• Coordinating tax and transfer pricing advisors in Colombia and abroad. • Represented Ecopetrol before the Colombian Tax Authority. Show less

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  Lloreda Camacho & Co

  Mar 2017 - Mar 2019

  Head of Tax Department

  • Planning and implementing tax and transfer pricing strategies and policies for Corporations/Branches and Groups of Companies operating in and from Colombia.• Designing and implementing mechanisms to distribute cash and profits from Companies incorporated in Colombia.• Optimizing Intellectual Property (IP) allocation and royalty’s payment deductibility in the Pharmaceutical and Entertainment sectors. • Work in tandem with the Finance, Accounting and Legal Departments of local and international clients assuring tax and transfer pricing compliance in Colombia. • Designing and implementing of corporate reorganizations (including mergers, spin-offs, capitalizations in kind) in Colombia and abroad. • Tax litigation procedures before the Tax High Courts in Colombia against Tax Notices and Rulings drafted by Colombian tax authorities. • Leading and coordinating the Tax Department team, orienting all participants towards the fulfilment of aims and objectives. Show less

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  GeoPark

  Mar 2019 - Apr 2022

  Corporate Tax Manager (LATAM)

  • Structuring, designing, and implementing tax corporate structures for the acquisition of assets, shares and contractual rights to related and non-related parties.• Structuring optimal corporate and financial instruments to obtain debt financing and circulate funds and liquidity within the group.• Reallocating assets, liabilities, functions and risks within the group to optimize tax costs. • Consulted by multiple areas and key shareholders within the Company (New Business, Legal, Treasury, Accounting, Technical, Investors Relations, SOX, Internal Audit & Compliance) to support different projects, innovative and key strategies.• Designing and implementing corporate reorganizations allowing simplification, an efficient use of tax losses and tax shields within the group and proper distribution of dividends with the use of benefits out of Tax Treaties.• Leading and designing the Tax and Transfer Pricing policies globally and within the Latin American Region.• Building, coordinating and leading local tax compliance teams and local tax advisors in the LATAM Region, UK, Spain and Bermuda with focus on a tax compliance, assuring the implementation of tax legal changes and reducing tax related risks.• Revising and consolidating the Deferred Income Tax and the Effective Tax Rate for the Group.• Managing strategic tax defense positions towards tax audits, allowing successful tax refund procedures and a trusted relationship with authorities. Show less

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  Amazon

  Apr 2022 - now

  International Tax Manager with a Global focus and scope, including design and implementation of tax related controls and projects, identification and mitigation of fiscal risks and implementation of process improvements. Involved also in cross-functional business projects with project management ability, understanding of financial systems, and technical accounting and legal awareness. International Tax Manager with a Global focus and scope, including design and implementation of tax related controls and projects, identification and mitigation of fiscal risks and implementation of process improvements. Involved also in cross-functional business projects with project management ability, understanding of financial systems, and technical accounting and legal awareness.

  • International Tax Manager

    Oct 2023 - now

  • International Tax Manager

    Apr 2022 - now