Legal 500: Founded in 2010, Vallenilla, Escalante & Asociados is a small tax boutique law firm that spun off from Tinoco, Travieso, Planchart & Núñez. Clients praise the practice's ‘excellent level of taxation expertise'. Moisés Vallenilla, Xabier Escalante Elguezabal and Oscar Cunto André are rated

Chambers and Partners: The Firm This four-strong tax boutique was launched in 2010 by a breakaway group of lawyers from Tinoco Travieso Planchart & Núñez. While naturally still a work in progress, the new venture draws ample praise from clients and respect from peers. The firm provides tax planning and consultancy advice alongside litigation representation

Coordination of the Tax Department five attorneys and two paralegals.

Handle tax litigation cases and opinions, Income tax, VAT, tax treaties, Transfer Pricing advanced tax planning, international taxation focus on Oil & Gas and telecommunications sector taxation (air and cable TV networks, radio stations and mobile phones companies).

Based on the tax planning and implementation of the original tax structure of the project, as it includes the set up of 2 joint ventures in France and Norway for engineering and procurement work, and Venezuela for construction work. Technical assistance agreements are among the joint venture units, and were designed taking into account income tax treaties between Venezuela and France, and Venezuela and Norway.
Subsequent tax planning requires the technical assistance agreements of engineering work as been required with US, UK and French sub contractors, to comply with local regulations on foreign investments and withholdings regulatory of income tax.

Head of the tax department, responsible for tax planning and supervision of tax compliance, litigation and staff management.
Responsibilities
Final implementation of the tax structure for the merger of Dresser Corporation with Halliburton.
Subsequent tax planning and structure implementation of the CONTRINA heavy oil project a similar project and similar responsibilities to that of SINCOR.  Review tax reporting to the home offices, in order to ensure proper compliance and reporting for income tax credits purposes, including deferred taxes (FAS-109), and monetary corrections (FAS-52). Supervision of the local compliance due by Halliburton related to the Venezuelan operations. Management of foreign tax credit reporting, including earnings and profits analysis.
Management of Value Added Tax credits and incentivesLegal due diligence for the local and federal tax situation for the company.
Legal advising in reference to the transfer pricing issues among the Halliburton group.
Management of tax litigation, supported by the external legal counsel.