Founding Partner
Luis Carlos Reyes
Luis Carlos Reyes has served as Commissioner of Colombia's National Tax and Customs Administration (DIAN) and as Minister of Commerce, Industry and Tourism. Together with a legal and economic team with top-level experience at the DIAN, the Ministry of Commerce, Industry and Tourism, and the private sector, he can advise you and your company on all types of tax, customs, and international trade matters.
Luis Carlos has 20 years of experience in academia and public policy in Colombia and the United States. He holds a Ph.D. and M.A. in Economics from Michigan State University, and a B.A. in Economics and History from Florida International University.
Associate in international taxation
Catalina Herrán
Catalina obtained her J.D. at Pontificia Universidad Javeriana, where she also teaches tax law. She has advised the Legal Directorate of the DIAN, directed the tax practice at Esguerra Asesores Jurídicos, and served as Tax Manager at PwC. Her practice focuses on international taxation and tax planning.
Associate in tax law, formalization and refunds
Eduardo Cubides
J.D. and LL.M. in Tax Law, Universidad Externado de Colombia; Ph.D. candidate in Economics, Business and Law, Universidad Pública de Navarra (Spain). He served as Deputy Director of Refunds and Deputy Director of Tax Formalization at the DIAN, and as Director of Commercial Relations at the Ministry of Commerce, Industry and Tourism. Adjunct professor, Department of Tax Law, Universidad Externado de Colombia.
Associate in administrative, commercial and constitutional law
Jorge Eduardo Morales Morales
J.D., Universidad Externado de Colombia; Specialization in Public Law and Master II in Comparative Public Law (LL.M.), Université Paris-Panthéon-Assas. He served as a Jurist at the Conseil d'État and the Sénat de la République in Paris. In Colombia he has been Advisor to the Director General of the DIAN, Secretary General of the Ministry of Commerce, Industry and Tourism, and Advisor to the Minister of Justice and Law.
He advises companies, organizations and public entities on strategic legal decision-making, with a focus on administrative, constitutional and contract law, government contracting, and representation in administrative and judicial proceedings. His approach is to turn legal complexity into clear, workable solutions aligned with each client's objectives.
Strategic ally in tax, customs and administrative law
Lorenzo Castillo
J.D., Universidad de los Andes; LL.M. in Tax Law, University of California, Los Angeles (UCLA). Former Deputy Director of Regulations and Doctrine at the DIAN and Acting Deputy Minister of Business Development at the Ministry of Commerce, Industry and Tourism. Former tax associate, Brigard & Urrutia. Adjunct professor, Universidad de los Andes and Universidad Santo Tomás.
Associate in strategic relations and public affairs
Alexandra Rizo
Expert in the design and execution of public policy for business development, with emphasis on strengthening MSMEs and the popular economy, and a particular focus on bridging the public sector, the private sector, and international cooperation bodies. Her strength lies in anticipating regulatory logic and building effective advocacy strategies, bringing to the firm an additional capacity for institutional intelligence and high-level relationship management.
Chief Operating Officer
Isabella Dishington
Social Worker from Universidad de La Salle (Colombia) and Universidad Católica Silva Henríquez (Chile), with experience in organizational management and consulting. As Chief Operating Officer of Reyes, Dishington & Associates, she coordinates internal processes and client relationship follow-through, ensuring that every matter receives rigorous attention and personalized care from first contact to close.