José María Oreamuno Linares

Partner

Facio & Cañas

Education
Diploma in advanced PhD studies in Financial and Tax Law from the Castilla-La Mancha University. Spain (2010).
Postgraduate Specialization in Tax Management from the Castilla-La Mancha University. Spain (2011).
Postgraduate Specialization in International Taxation from the Castilla-La Mancha University. Spain (2010).
Specialty in Tax Law from the Castilla-La Mancha University. Spain (2009).
Master’s Degree in Tax Law (candidate), and in Business Law (candidate),
Latin American University of Science and Technology (1997-98).
Degree in Legal and Social Sciences (Attorney and Notary), Francisco Marroquín University (UFM), Guatemala, 1987.
Law Degree, University of Costa Rica, 1988.
Admitted to the Guatemalan Bar Association.
Postgraduate studies in Business Administration, UFM Higher School of Business Administration and Economics (Guatemala, 1988) and Tayasal Business School (Guatemala, 1986-92).

Memberships and experience
Partner of Facio & Cañas and Partner of FAYCATAX.
Member of the International Fiscal Association (IFA).
Treasurer of the Costa Rican Institute of Fiscal Studies (ICEF).
Professor and Coordinator of the Tax Law Chair at the Law School of the University of Costa Rica.
Professor and consultant in the "Integral Program for Academic Leveling of Tax Administration Professionals" Executing Unit for Technical Cooperation between the
Inter-American Development Bank (IDB) and the Ministry of Finance (2001-2002).
Member of the Tax Affairs Commission of the Costa Rican Bar Association.

www.fayca.com/

joreamuno@fayca.com