Betty is a lawyer graduated from Universidad Católica Andrés Bello in 1996. She holds an LLM in Tax Law and a PhD in Law. She has been a professor and instructor in the area of taxation at the undergraduate, graduate and doctoral levels of several universities including Universidad Católica Andrés Bello, Universidad Central de Venezuela and the University of Amsterdam. She was an associate at Macleod Dixon and partner in the tax department of other firms in Caracas.
Betty has been consistently recognized by Chambers & Partners Venezuela as a leading lawyer in tax matters.
She has an intense academic career, being a professor and instructor in the tax area at undergraduate, graduate, and doctoral levels at several universities, including the Universidad Católica Andrés Bello, the Universidad Central de Venezuela, and the University of Amsterdam. She has lectured on various tax topics in Spanish and English in different countries, such as Spain, Finland, Panama, the Netherlands, Colombia, Uruguay, Mexico, and South Africa. She has published in more than 60 tax-specialized journals and books.
Betty has been a postdoctoral researcher at the International Bureau of Fiscal Documentation (IBFD) and Senior Research Associate at said institution based in the Netherlands. Additionally, she was Managing Editor and author of the Global Tax Treaty Commentaries, a publication oriented to the analysis of the practice of international treaties in the world, including the variations of the Models and their interpretation and application. She was also part of the IBFD Task Force for the Digital Economy, aimed at examining and preparing comments on global proposals for taxation of the digital economy.