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Nicolas Mondragon

Nicolás Mondragón Ariza

Associate
nmondragon@bu.com.co
Contact information
+57 601 346 2011 ext=8415
Bogotá
Admitted to practice law in
Colombia
Languages
Spanish
English

Senior Associate in the Tax practice at Brigard Urrutia. He has ten years of experience advising domestic and international companies on tax matters, with a particular focus on tax planning, mergers and acquisitions (M&A), tax due diligence, corporate reorganizations, corporate taxation, infrastructure projects, digital economy taxation, and proceedings before tax and judicial authorities.

He has advised on numerous M&A transactions, assisting clients with complex transactions, as well as identifying and mitigating tax risks and designing tax-efficient structures.

He holds a law degree from Universidad Externado de Colombia, where he also earned a postgraduate specialization in Corporate Tax Law, and obtained an LL.M. in Taxation from Boston University.

Experience

  • Tax Team – Advised from a tax perspective on the sale of Patria Investment’s stake in Odata – 2023
  • Tax Team – Assisted Empresa Metro de Bogotá and its shareholders in the tax structuring of the transaction – 2023, 2024, and 2025
  • Tax Team – Advised a multinational pharmaceutical company on the tax structuring of its investment in BogotáBio, the laboratory established by the City of Bogotá – 2023

Educational Background

  • Universidad Externado de Colombia - Lawyer- 2017
  • Universidad Externado de Colombia - Graduate Degree in Corporate Tax Law - 2019
  • Boston University - Master of Laws in Taxation - 2026
Awards & accolades
  • Recognition by the Ministry of Education as the highest-scoring Saber Pro-2016 graduate in the Law reference group.
PROFESSIONAL PUBLICATIONS
  • “Effective Opposition: An Analysis Based on the Payment Order Procedure under the General Code of Procedure” – Revista de Derecho Privado, No. 30 (June 2016), pp. 339–369. 2016
  • “Digital Economy and Significant Economic Presence” – Revista Impuestos, No. 242, March–April 2024, pp. 9–14, and Legis Xperta. 2024

Practice areas

Tax