{"id":4387,"date":"2020-05-07T08:43:13","date_gmt":"2020-05-07T08:43:13","guid":{"rendered":"https:\/\/www.take2.me\/?post_type=avada_portfolio&#038;p=4387"},"modified":"2022-11-01T13:43:55","modified_gmt":"2022-11-01T13:43:55","slug":"jose-maria-oreamuno-linares","status":"publish","type":"avada_portfolio","link":"https:\/\/lataxnet.net\/es\/portfolio-items\/jose-maria-oreamuno-linares\/","title":{"rendered":"Jos\u00e9 Mar\u00eda Oreamuno Linares"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-equal-height-columns\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_3 2_3 fusion-two-third fusion-column-first\" style=\"width:66.666666666667%;width:calc(66.666666666667% - ( ( 4% ) * 0.66666666666667 ) );margin-right: 4%;margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"margin-top:10px;margin-bottom:15px;\"><h2 class=\"title-heading-left\" style=\"margin:0;color:#006d88;\">Jos\u00e9 Mar\u00eda Oreamuno Linares<\/h2><\/div><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"margin-top:10px;margin-bottom:80px;\"><h3 class=\"title-heading-left\" style=\"margin:0;\">Socio<\/h3><\/div><div class=\"fusion-tabs fusion-tabs-1 classic vertical-tabs icon-position-left\"><style type=\"text\/css\">.fusion-tabs.fusion-tabs-1 .nav-tabs li a.tab-link{border-top-color:#ffffff;background-color:#ffffff;}.fusion-tabs.fusion-tabs-1 .nav-tabs{background-color:#dddddd;}.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link,.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link:hover,.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link:focus{border-right-color:#dddddd;}.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link,.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link:hover,.fusion-tabs.fusion-tabs-1 .nav-tabs li.active a.tab-link:focus{background-color:#dddddd;}.fusion-tabs.fusion-tabs-1 .nav-tabs li a:hover{background-color:#dddddd;border-top-color:#dddddd;}.fusion-tabs.fusion-tabs-1 .tab-pane{background-color:#dddddd;}.fusion-tabs.fusion-tabs-1 .nav,.fusion-tabs.fusion-tabs-1 .nav-tabs,.fusion-tabs.fusion-tabs-1 .tab-content .tab-pane{border-color:#ffffff;}<\/style><div class=\"nav\"><ul class=\"nav-tabs\"><li class=\"active\"><a class=\"tab-link\" data-toggle=\"tab\" id=\"fusion-tab-\u00c1reasdeactuaci\u00f3n\" href=\"#tab-60ec7b4abe2b53f0109\"><h4 class=\"fusion-tab-heading\">\u00c1reas de Actuaci\u00f3n<\/h4><\/a><\/li><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"fusion-tab-formaci\u00f3nacad\u00e9mica\" href=\"#tab-07c65b2bdcce59f49d9\"><h4 class=\"fusion-tab-heading\">Formaci\u00f3n acad\u00e9mica<\/h4><\/a><\/li><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"fusion-tab-idiomas\" href=\"#tab-563af74ac850af3fee6\"><h4 class=\"fusion-tab-heading\">Idiomas<\/h4><\/a><\/li><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"fusion-tab-experienciaprofesional\" href=\"#tab-2350a790a4ba664a4d2\"><h4 class=\"fusion-tab-heading\">Experiencia Profesional<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-content\"><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\"><li class=\"active\"><a class=\"tab-link\" data-toggle=\"tab\" id=\"mobile-fusion-tab-\u00c1reasdeactuaci\u00f3n\" href=\"#tab-60ec7b4abe2b53f0109\"><h4 class=\"fusion-tab-heading\">\u00c1reas de Actuaci\u00f3n<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix in active\" id=\"tab-60ec7b4abe2b53f0109\">\u2022 Impuesto sobre la Renta de Persona Jur\u00eddica<\/p>\n<p>\u2022 Societario (Fusiones y Adquisiciones<\/p>\n<p>\u2022 Empresas Familiares y Gesti\u00f3n Patrimonial<\/p>\n<p>\u2022 Impuestos indirectos<\/p>\n<p>\u2022 Tributaci\u00f3n Internacional y Establecimiento Permanente<\/p>\n<p>\u2022 Movilidad Global<\/p>\n<p>\u2022 Servicios Inmobiliarios<\/p>\n<p>\u2022 Contencioso Tributario<\/p>\n<p>\u2022 Tecnolog\u00eda Tributaria<\/p>\n<p>\u2022 Precios de Transferencia y Servicios de Valoraci\u00f3n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\"><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"mobile-fusion-tab-formaci\u00f3nacad\u00e9mica\" href=\"#tab-07c65b2bdcce59f49d9\"><h4 class=\"fusion-tab-heading\">Formaci\u00f3n acad\u00e9mica<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" id=\"tab-07c65b2bdcce59f49d9\">\u2022 Diploma de Estudios Avanzados de Doctorado en Derecho Tributario y Financiero, Universidad Castilla-La Mancha. Espa\u00f1a (2010).<\/p>\n<p>\u2022 Postgrado en Procedimiento del Derecho Tributario, Universidad de Castilla-La Mancha, Espa\u00f1a (2011).<\/p>\n<p>\u2022 Postgrado en Tributaci\u00f3n Internacional, Universidad Castilla-La Mancha, Espa\u00f1a (2010).<\/p>\n<p>\u2022 Postgrado en Derecho Tributario, Universidad Castilla-La Mancha, Espa\u00f1a (2009).<\/p>\n<p>\u2022 Doctorado en Derecho, Universidad Francisco Marroqu\u00edn (UFM), Guatemala (1987).<\/p>\n<p>\u2022 Licenciado en Derecho, Universidad de Costa Rica (1988).<\/p>\n<p>\u2022 Admitido a la pr\u00e1ctica jur\u00eddica en Guatemala.<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\"><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"mobile-fusion-tab-idiomas\" href=\"#tab-563af74ac850af3fee6\"><h4 class=\"fusion-tab-heading\">Idiomas<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" id=\"tab-563af74ac850af3fee6\">\n<ul>\n<li>Espa\u00f1ol<\/li>\n<li>Ingl\u00e9s<\/li>\n<\/ul>\n<\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\"><li><a class=\"tab-link\" data-toggle=\"tab\" id=\"mobile-fusion-tab-experienciaprofesional\" href=\"#tab-2350a790a4ba664a4d2\"><h4 class=\"fusion-tab-heading\">Experiencia Profesional<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" id=\"tab-2350a790a4ba664a4d2\">\u2022 Socio de Facio &amp; Ca\u00f1as y Socio de FAYCATAX.<\/p>\n<p>\u2022 Miembro de la Asociaci\u00f3n Fiscal Internacional (IFA)<\/p>\n<p>\u2022 Miembro de la Junta Directiva del Instituto Costarricense de Estudios de Derecho Tributario (ICEF).<\/p>\n<p>\u2022 Profesor de Derecho Tributario, Universidad de Costa Rica.<\/p>\n<p>\u2022 Profesor de Derecho Tributario, Unidad Ejecutora del BID y Administraci\u00f3n Tributaria.<\/p>\n<p>\u2022 Miembro de la Comisi\u00f3n Fiscal del Colegio de Abogados de Costa Rica<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last fusion-column-no-min-height\" style=\"width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% ) * 0.33333333333333 ) );margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-person person fusion-person-center fusion-person-1 fusion-person-icon-top\"><div class=\"person-shortcode-image-wrapper\"><div class=\"person-image-container hover-type-zoomin person-rounded-overflow\" style=\"-webkit-border-radius:50%;-moz-border-radius:50%;border-radius:50%;border:0px solid #d6d6d6;-webkit-border-radius:50%;-moz-border-radius:50%;border-radius:50%;\"><img loading=\"lazy\" class=\"person-img img-responsive wp-image-4379\" width=\"240\" height=\"240\" src=\"https:\/\/lataxnet.net\/es\/wp-content\/uploads\/2021\/04\/Jose-Maria-Oreamuno-Linares-Costa-Rica.jpg\" alt=\"Jos\u00e9 Mar\u00eda Oreamuno Linares\" srcset=\"https:\/\/lataxnet.net\/es\/wp-content\/uploads\/2021\/04\/Jose-Maria-Oreamuno-Linares-Costa-Rica-200x200.jpg 200w, https:\/\/lataxnet.net\/es\/wp-content\/uploads\/2021\/04\/Jose-Maria-Oreamuno-Linares-Costa-Rica.jpg 240w\" sizes=\"(max-width: 800px) 100vw, 240px\" \/><\/div><\/div><div class=\"person-desc\"><div class=\"person-author\"><div class=\"person-author-wrapper\"><span class=\"person-name\">Jos\u00e9 Mar\u00eda Oreamuno Linares<\/span><span class=\"person-title\"><\/span><\/div><\/div><div class=\"person-content fusion-clearfix\"><strong>Socio<\/strong><br \/>\nCosta Rica<br \/>\nFacio &amp; Ca\u00f1as<br \/>\nLa Sabana, Sabana Business Center floor 11th, San Jos\u00e9 Costa Rica<\/p>\n<p>(506) 2105-3609<br \/>\n<a href=\"mailto:joreamuno@fayca.com\">joreamuno@fayca.com<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p><strong>Partner<\/strong> (Costa Rica)<\/p>\n","protected":false},"author":1,"featured_media":4379,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"portfolio_category":[95],"portfolio_skills":[],"portfolio_tags":[],"_links":{"self":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/avada_portfolio\/4387"}],"collection":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/avada_portfolio"}],"about":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/types\/avada_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/comments?post=4387"}],"version-history":[{"count":4,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/avada_portfolio\/4387\/revisions"}],"predecessor-version":[{"id":5616,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/avada_portfolio\/4387\/revisions\/5616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media\/4379"}],"wp:attachment":[{"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/media?parent=4387"}],"wp:term":[{"taxonomy":"portfolio_category","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/portfolio_category?post=4387"},{"taxonomy":"portfolio_skills","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/portfolio_skills?post=4387"},{"taxonomy":"portfolio_tags","embeddable":true,"href":"https:\/\/lataxnet.net\/es\/wp-json\/wp\/v2\/portfolio_tags?post=4387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}