
CMS Rodríguez-Azuero’s tax practice advises on cross-border structuring and multi-jurisdictional planning for a diverse client base, while also demonstrating capabilities in transfer pricing and tax controversy matters. The team is particularly noted for its expertise in digital economy taxation and regularisation processes for non-resident digital operators operating under Colombia’s evolving tax framework. Following the departures of former practice coordinator Natalia Recio (October 2025) and former practice head Santiago Arbouin (April 2026), the key name to note is associate director Nicole Ríos, who is well-versed in transfer pricing and tax planning matters.
Legal 500 Editorial commentary
Accolades
Client satisfaction: Billing & efficiency
Client satisfaction: NPS ®
Key clients
- EDF Group – Électricité de France
- BBI Colombia
- VygonGroup/VygonColombia
- Credibanco
- Castilmoda
- Laboratorios Natural Freshly Infabo
- DAI Sucursal Colombia
- Vehitotal
- Digital Virgo
- Zach
- Balsu – Turkish walnut producer and processing facility.
- Rappi
Work highlights
Advised Digital Virgo on multi-jurisdictional tax structuring and compliance for its carrier-billing and digital services model, including VAT, withholding tax, treaty application, and service characterisation across multiple jurisdictions.
Advised Balsu on VAT-exemption and customs structuring for a $25m industrialisation project in Chile, including capital goods imports, customs classification and tax-efficient operational flows.
Act as ongoing tax and corporate counsel to Zach, advising on compliance and strategic alignment across the group.
Lawyers
Leading associates
Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.

Other key lawyers
Nicole Ríos
