Academic Background
- Diploma in advanced studies of PHD in Tax and Financial Law, Castilla-La Mancha University. Spain (2010).
- Postgraduate degree in Tax Law Procedures, Castilla-La Mancha University, Spain (2011).
- Postgraduate degree in International Taxation, Castilla-La Mancha University, Spain (2010).
- Postgraduate degree in Tax Law, Castilla-La Mancha University, Spain (2009).
- JD Law degree, Francisco Marroquín University (UFM), Guatemala (1987).
- JD Law degree, University of Costa Rica (1988).
- Admitted to legal practice in Guatemala.
Memberships and Professional Experience
- Partner at Facio & Cañas and Partner at FAYCATAX.
- Member of the International Fiscal Association (IFA).
- Member of the Board of the Costa Rican Institute of Tax Law Studies (ICEF).
- Tax Law Professor, University of Costa Rica.
- Tax Law Professor, Executor Unit of IDB and Tax Administration.
- Member of the Tax Commission of the Costa Rican Bar Association.
Publications
- Chapter V (Imposición sobre Bienes Inmuebles): TORREALBA NAVAS, A., El Financiamiento de la Hacienda Municipal en Costa Rica: reflexiones para una reforma, Instituto de Investigaciones Jurídicas de la Universidad de Costa Rica.
- Fraude y Evasión Fiscal, Editorial Investigaciones Jurídicas, S.A., San José, Costa Rica.
- Prontuario Fiscal del Centro Universitario Ciudad Vieja, ediciones de 1992 (Leyes de Impuesto sobre la Renta, del Impuesto al Valor Agregado y del Impuesto de Timbres Fiscales y de Papel Sellado Especial para Protocolos) y de 1993 (Código Tributario).
- Editor of fiscal legislation, Price Waterhouse (todas las leyes tributarias de Costa Rica y sus reglamentos), 1994, 1995, 1996 y 1997.
- Columnist of El Financiero magazine.