Luis Nouel is a Senior Tax Researcher for the IBFD. He previously worked as a tax manager for the International Tax Services group of Ernst & Young in the Netherlands and in Caracas, Venezuela. He also worked for the Venezuelan tax authorities, where he was mainly involved in tax treaty negotiations, and was the legal advisor in the Legal Department and the National Audit Office. Luis has a law degree from the Santa María University in Caracas, a specialization in Tax Law from the Catholic University Andrés Bello, and an LLM in International Taxation from the University of Leiden, the Netherlands.

Luis Nouel Mendoza is an instructor on the following courses:

• EC Direct Corporate Taxation
• Interpretation and Application of Tax Treaties
• Avoidance of Double Taxation in International Tax Law
• International Tax Aspects of Permanent Establishments