■Business Degree from the CUNEF (Centro Universitario de Estudios Financieros), Madrid, Spain
■State Tax Inspector (on leave)
■Carolina joined KPMG in 2013. She has been working 13 years for the Spanish Tax Authorities
■She has been Deputy Director General for Non Residents Taxation, being responsible for negotiating Double Taxation Agreements in Spain, the negotiation of mutual agreement procedures, issuing binding rulings in the area of non-resident tax and in charge of non-resident tax legislation.
■Carolina has also been the Spanish Delegate of OECD groups with regard to Double Taxation Agreements, transfer pricing, dispute resolution mechanisms (mutual agreement procedures, advanced pricing agreements), delegate of European Union groups, including the Joint Transfer Pricing Forum (JTPF).
■She is a member of the Board of Directors of the Spanish IFA Branch.
■She is mainly involved in:
•Cross border investments (Inbound/outbound), permanent establishment issues, where the application of Double Taxation Agreements and non residents/residents internal legislation is required.
•Dispute resolution mechanisms such as Mutual Agreements Procedures (MAP), Advanced Pricing Agreements (APA), and any Tax Audit where international aspects may be challenged, as well as in any kind of issues regarding the relationship with the Spanish Tax Authorities.
•BEPS initiatives, following the project and looking for solutions and guarantees for the coming years.