Juan Carlos Lora Arévalo holds a Master’s degree in Business Administration from N.U.R. University 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 the Tax Manager at Lora & Associates, with extensive experience in tax advice, tax planning, and audits. He has held key positions at the National Tax Service and the Tax Appeal Authority. A distinguished educator at prestigious universities, he has been recognized for his academic excellence and is a speaker at national and international events on taxation and auditing.