A lawyer graduated from the Universidad Catolica Andres Bello in 1963, completed postgraduate studies in Commercial Law at the University of Paris, France in 1964, and in 1971 and 1994 respectively, obtained specialist degrees in Private Law and Financial Law from Universidad Catolica Andres Bello.

He was a former member of the Board of Directors of several companies and was also Secretary General of the Venezuelan Tax Law Association.
Dr Torres worked for the law firm of Vallenilla, Blanco & Punceles from 1965 to 1972, and was a partner at the firm Torres, Gil, Vargas & Laya from 1972 to 1982. He is at the present time President partner in Torres Plaz & Araujo.

Manuel Torres is a member of the Caracas Chamber of Commerce, the Venezuelan Tax Law Association, the Venezuelan Financial Law Association and the International Fiscal Association (IFA). He is also a member of the Tax and Capital Markets Committees of the Venezuelan-American Chamber of Commerce & Industry (VenAmCham), and of the Tax Committee of the Venezuelan Institute of Finance (IVEF).

Practice areas: Tax Law

Languages: Spanish, English and French

e-mail: mtorres@tpa.com.ve