AMK Lawyers

Belkenia Candelario

Print Version Direct: 305-372-5943
E-mail: bcandelario@aballi.com

Belkenia “Belle” Candelario centers her practice on international taxation and trust and estate matters. She advises high net worth individuals, affluent families, and U.S. and foreign business entities from around the world on a diverse range of tax issues, including income tax and estate planning, pre-immigration and expatriation planning, cross-border transactions, real estate investments, reporting and compliance (FATCA & CRS), and family office and private trust company matters. In addition, she develops and implements various inbound and outbound structures for the establishment of operations in the U.S. and abroad, as well as for the preservation and transfer of wealth and business succession for multijurisdictional clients.

Born and raised in New York City and of Dominican descent, Belle has called Miami home for nearly two decades. Her international outlook is grounded in firsthand experience living and working abroad. Early in her career, she taught English in Dalian, China—an experience that sparked a lasting fascination with cross-cultural exchange. She later spent time in Zürich, Switzerland, working with a leading global tax law firm, where she gained direct exposure to the sophistication and precision of tax and wealth planning practices across Switzerland, Spain, the U.K., and other key international jurisdictions. Together, these experiences abroad continue to inform how she counsels multinational clients today.

Belle received her Bachelor of International Business Administration, Cum Laude, from Florida International University in 2010. She then earned her Juris Doctor, Cum Laude, in 2015, followed by her LL.M. in Taxation in 2017 at the University of Miami School of Law. While at the University of Miami, she served as an Editor of the University of Miami Inter-American Law Review, where her article, Bitcoin: Información Sobre Su Reglamento En Las Américas y Futuro Crecimiento, was selected for publication in Volume 47 of the Review. She was also a member of the Moot Court Board, competing in the 2014 Competencia Internacional de Arbitraje, an international commercial arbitration moot competition held at the Universidad Pontificia Católica del Perú, and in the Hispanic National Bar Association’s 20th Annual Uvaldo Herrera Moot Court Competition in San Antonio, Texas, held during the HNBA’s 2015 Corporate Counsel Annual Conference, where she advanced to the Quarterfinals. Belle earned the Dean’s Certificate of Achievement Award for her participation in the Tenant’s Rights Clinic and received the CALI Excellence for the Future Award for Writing & Editing at the University of Miami.

Prior to joining AMK, Belle served as a Judicial Clerk Intern to the Honorable Marcia G. Cooke of the U.S. District Court for the Southern District of Florida and as a Judicial Intern to the Honorable Leon M. Firtel, Ret., of the 11th Judicial Circuit in the State of Florida, experience that refined her research and drafting skills and laid the foundation for the meticulous, detail-oriented approach she brings to complex international planning, trust drafting, and tax-efficient structuring for her clients. Her tenure at AmLaw 100 firms, including a top-tier tax practice in Zürich, exposed her to the full breadth of high-stakes international tax work, including advising a Fortune 500 CEO on personal tax planning matters and structuring the cross-border sale of a royal palace on behalf of a Dubai prince— the kind of sophisticated, multijurisdictional engagements that define her practice today.

Belle is admitted to practice law in both New York and Florida.

LANGUAGES:

Spanish – Fluent/Native Speaker Proficiency in both speaking and writing.

PUBLICATIONS:

Allan Brown and Belkenia Candelario, Q&A Series, More Cryptocurrency Regulations in LatAm? Its Just a Matter of Time, BNamericas (Mar. 23, 2018). Available at: https://www.bnamericas.com/en/interviews/banking/belkenia-candelario-broad-and-cassel-

Belkenia Candelario, Bitcoin: Información Sobre Su Reglamento En Las Américas y Futuro Crecimiento, 47 U. MIA Inter-Am. L. Rev. 95 (2016). Available at: https://repository.law.miami.edu/umialr/vol47/iss1/7

Belkenia Candelario, Facebook and Internet Threats: Will the United States Supreme Court Allow a Negligence-Objective Standard to Prove a Threat? (Dec. 14, 2014). Available at: https://inter-american-law-review.law.miami.edu/facebook-internet-threats-united-states-supreme-court-negligence-objective-standard-prove-threat/

PERSONAL:

Outside work, Belle is an avid herb gardener, recreational DJ, and enthusiastic reader. She’s currently working toward her PADI open water certification and loves spending quality time with her two daughters and husband, including cheering on her oldest at competitive volleyball tournaments.