Partner
Foreign Trade, Tax
Carmen is a member of our Tax Unit.
Carmen specializes in tax, customs and international trade, with a special emphasis on contentious tax litigation and the tax structuring of investments. She provides legal advice to various industries including the food & beverage, automotive, pharmaceutical, technology and consumer sectors. She has significant experience of negotiating investment contracts and amendments and providing tax advice for public-private partnerships and new investments in Ecuador. Carmen also has extensive experience in tax and customs litigation. She has worked on numerous due diligence processes and has provided tax advice on mergers and acquisitions.
Carmen is regularly invited to be a panelist and speaker at various forums on tax law and investments.
Spanish
English
Ecuador
Pérez Bustamante & Ponce (2013 – present)
Member of the Board of Directors, Ecuadorian Institute for Tax Law (2024-present)
Member of the Governing Board, Latin-American Institute for Tax Law (ILADT) (2018-2024)
Vice Minister of Human Rights, Ecuador (2011-2013)
Judge of the Third Chamber of the Quito District Tax Court, Ecuador (2012)
Secretary/Rapporteur of the Tax Chamber of the Supreme Court of Justice, Ecuador (2002-2011)
Professor of Comparative Tax Systems and Tax Law for graduate programs, Universidad Andina Simón Bolívar, Quito, Ecuador (2005-present)
Professor of Tax Law, Universidad San Francisco de Quito, Ecuador (2018-present)
Professor of Procedural Tax Law for the Master’s of Procedural Law, Universidad Católica de Santiago de Guayaquil, Ecuador (2008-present)
Professor of Procedural Tax Law for the Master’s of Procedural Law, and Tax Law for the Master’s of Business Law, Universidad de Especialidades Espíritu Santo (2023-present)
Experience as an undergraduate and graduate professor at Pontificia Universidad Católica del Ecuador, Universidad Internacional del Ecuador, Universidad de Las Américas and the University of Cuenca.
Pontificia Universidad Católica del Ecuador, Quito (Lawyer, 2004)
Pontificia Universidad Católica del Ecuador, Quito (Degree in Juridical Science, 2004)
Universidad Andina Simón Bolívar, Quito, Ecuador (PhD candidate and Master’s of Law with a major in Tax Law, 2005)
Universidad Andina Simón Bolívar, Quito, Ecuador (Diploma in Law, 2004)
"Carmen Simone is always available to attend to us, and we feel very at ease working with her. We don't do anything without her go-ahead."
“Highly Regarded”
"Carmen Simone is a highly skilled tax lawyer. She is always available to discuss the most complex tax matters, demonstrating deep knowledge of her area and practical insights."
"Next Generation Partner"
“Highly Regarded”
Partner Carmen Simone possesses considerable experience handling day-to-day tax matters for significant clients operating in Ecuador.
"Carmen Simone is an excellent tax adviser with strong technical skills."
"She is one of the finest tax lawyers I have ever dealt with. She has incredible experience and is great in advising on tax matters affecting M&A processes."
"Next Generation Partner"
The "impressive" Carmen Simone "addresses problems from all angles and always identifies the risks involved," a client remarks. Another interviewee says that "she pays attention to the details and has a good understanding of the legal reality in Ecuador."
A client reports: “She is a very intelligent lawyer with relevant tax knowledge that helps transactions flow seamlessly.” They go on to add: “She is a very proactive lawyer with clear and efficient advice.”
Carmen Simone is warmly endorsed by the market. Clients also rate her highly, with one enthusing: “She is very knowledgeable about corporate tax,” and adding: “She commands respect when she speaks and gives you confidence that her advice is well founded in knowledge.”
“Recommended lawyer”
“Simone has also gained particular expertise in relation to PPP matters working on the tax-incentive aspects. Simone and Juan Francisco Carrasco lead on work with notable clients.”
Ecuador Bar Association
International Bar Association
Ecuadorian Tax Law Institute
Latin American Tax Law Institute
International Fiscal Association – IFA
El Control de Constitucionalidad de los Actos Administrativos
In Ávila, Ramiro (editor). Estado, derecho y justicia, Estudios en honor a Julio César Trujillo. Quito: UASB and Corporación Editora Nacional, 2013.
Política fiscal y redistribución del ingreso: una mirada desde el Derecho
In Grijalva, Agustín (editor). Estado, Derecho y Economía. Quito: UASB and Corporación Editorial Nacional, 2013.
El Principio de Realidad Económica: un análisis de su aplicación en la jurisprudencia de casación ecuatoriana.
Ruptura 55 Magazine. Quito: Asociación Escuela de Derecho, 2012.
La Equidad Tributaria en el Ecuador.
Memorias de las XI Jornadas Ecuatorianas de Derecho Tributario. Quito: Instituto Ecuatoriano de Derecho Tributario, 2010.
El Hardship en la Contratación Comercial Internacional.
Foro Magazine: Corporación Editora Nacional, No. 5: pp.77-103, 2006.
