Juan Carlos Lora Arévalo holds a Master’s degree in Business Administration from Universidad N.U.R. and has multiple diplomas in Taxation, Finance, Marketing, and University Teaching. He has completed international specializations in Tax Administration and Auditing at CIAT-Panama and CRA-Canada. He is Tax Manager at Lora & Asociados, with extensive experience in tax advisory, tax planning, and audits. He has held key positions at the National Tax Service and the Tax Appeals Authority. An outstanding professor at prestigious universities, he has been recognized for his academic excellence and is a speaker at national and international events on taxation and auditing.