Full-service firm Barros & Errázuriz is ’in the top tier of firms in Chile for tax and private client matters’. The 16-member tax law department is houses expertise in corporate taxation, VAT, capital markets, M&A-related tax issues, international taxation and inheritance tax. In relation to private clients, the team acts for wealthy Chilean and international family offices; and its broad sector expertise ranges from construction, engineering, real estate, telecoms and energy, to ports, investment funds, education, food, logistics, and pharmaceuticals (among others). The team is co-led by founding partner Fernando Barros, whose wide-ranging caseload encompasses investment project developments, the implementation of corporate and financial structures, and business strategy analyses; cross-border M&A and business reorganisation specialist Carola Trucco, who ‘can juggle the complexities of various legal systems masterfully’, and has longstanding experience in advising significant companies on tax matters at both domestic and international levels; and Tomás Kovacevic whose track record covers tax structuring transactions, the application of international agreements, reorganisations, legal tax opinions, and the tax aspects of capital markets and investment funds. The group further includes experienced counsel Magdalena Munita; and in the senior associate pool, Mauricio Bascuñán acts in tax audits and litigation, while María Luisa Marraccini is also a key tax practitioner.

The tax practitioners at full-service market stalwart Carey ‘understand the tax environment in Chile very well and obtain good results’. Consisting of a multidisciplinary group of lawyers, certified accountants and an economist, the sizeable, 21-strong tax team is routinely mandated for complex national and international transactions, as well as high-stakes tax litigation, tax planning and tax due diligence processes. The practice, which is also highly experienced in private client work and tax compliance, is co-led by managing partner Jaime Carey T, an advisor to private wealth clients on personal and corporate tax planning, domestic and international tax consulting, and foreign investment transactions; Jessica Power (‘highly recognised by peers throughout the region’), who has extensive experience in tax advisory work, tax planning and tax litigation, along with M&A, restructuring and financing; Manuel José Garcés, an expert in local and international tax, personal and corporate tax planning, foreign investments, and tax litigation; and Manuel Alcalde, who is ‘a great partner with deep knowledge of the area he leads’. In the firm’s associate team, Pedro Gutierrez's workload encompasses tax planning, domestic and international taxation, business reorganisation-related tax issues, as well as defending audits and undertaking tax litigation; and Daniela Pfeffer and Diego Hormazábal, both of whom are also experienced tax practitioners.

EY Chile fields an enormous 103-strong department that acts on the gamut of tax work for clients from the construction, mining, energy, transport, shipping, manufacturing and financial sectors. Covering corporate taxation, international tax, transaction-related tax issues, compliance and reporting, clients notably benefit from the multinational professional services firm’s leveraging of its enviable network for cross-border matters. The group’s expertise further encompasses structuring, due diligence, transfer pricing, company structuring, withholding taxes on cross-border payments and income tax treaty interpretation. The practice is led by mining and healthcare sector specialist Javiera Contreras, who is a longstanding adviser on cross-border transactions, including the acquisition and sale of Chilean assets and mergers of local entities. Flanking Contreras, Alicia Domínguez primarily advises energy and mining companies on tax matters; and Pablo Greiber is an expert in company and individual-related taxation, corporate reorganisations, and investments abroad. The group further includes M&A taxation specialist Cristián Sepúlveda Reed; Juan Pablo Navarrete, who has over 20 years’ experience in tax advisory work; Darío Romero, a key partner in the firm’s international tax and transactions practice; corporate and international tax practitioner Nicolás Orezzoli; and Nicolás Brancoli, who acts for family offices, high-net-worth (HNW) individuals and Latin American start-ups expanding internationally. Nicolás Grof is the associate to note.

Fischer y Cía houses ‘a strong legal tax team with deep knowledge and expertise in Chilean tax’. The 22-strong practice is sought out by both local and international clients to advise on a wide range of tax-advisory matters. Its expertise ranges from general corporate matters, M&A transactions and financings, to transfer pricing, estate planning and tax structuring. The team is also increasingly active in corporate tax, tax litigation and tax work involving Chile’s wealthiest families. The department is led by name partner Alex Fischer, an expert in personal and corporate tax planning, tax litigation, M&A and investment structuring, and whose ‘reputation for excellence positions him as an outstanding practitioner’. The practice further showcases highly-regarded tax litigator Carolina Collantes, who is ‘a very clear adviser with excellent technical ability’, whose mandates also encompass corporate restructuring and M&A-related tax issues; Juan Cristóbal Ortega, whose experience includes structuring major transactions; and Isabel Espinoza, who routinely advises on international taxation issues. In the firm’s associate team, experienced tax disputes litigator Patricio Casas was raised to practice director in July 2024; and senior Juan Cristóbal Valenzuela focuses on advisory regarding indirect taxes and tax planning. At the more junior level, associates Francisco Vial and Macarena Reyne round out the group, Gert Greve having moved in house at Anglo American in May 2024.

With the ‘ability to plan and understand taxes’, Fuensalida & Del Valle Abogados is a law firm that is exclusively dedicated to corporate tax matters, private wealth management issues, and administrative and judicial tax litigation. The 16-strong team’s expertise extends to securities and capital markets-related taxation; the design and implementation of efficient tax and corporate structures; and the fiscal impact of complex corporate restructurings that frequently involve cross-border acquisitions and global reorganisations. Also of note, the firm’s tax litigators have a strong track record in significant tax assessments and trials that are conducted in Chile. The group’s principal figures are name partner Carolina Fuensalida (‘stands out for her professionalism and intelligence’), whose experience includes high-stakes tax litigation, domestic and international restructurings, corporate tax planning, and general tax advisory work; fellow co-founding partner Jaime Del Valle, an expert in wealth planning and restructuring, as well as the tax side to securities and capital markets; corporate group head Cristóbal Ureta, who also co-leads the administrative and judicial litigation team; and local tax planning department head Trinidad Fernandez. In the firm’s associate team, senior Pelayo Valdivia acts for both Chilean and foreign clients on tax issues, while the more junior Felipe Fernández is ‘destined to go very far’.

KPMG in Chile acts for large multinational corporations and medium-sized enterprises from the banking, mining, forestry, automotive, manufacturing,  transportation, technology, energy and communications sectors. The 44-strong tax group covers domestic and international tax advice, tax-related dispute resolution, corporation tax, and labour and expatriate tax services. It also fields experts in transfer pricing, capital markets, reorganisations and transaction-related tax work, including tax due diligence, acquisition structuring and financial model reviews. Among the practice’s several experienced practitioners, senior partner Francisco Lyon is an international corporate tax specialist; Andrés Martínez advises Chilean and multinational clients on corporate and international taxation; Juan Infante's experience includes public and private tender offer processes, inbound and outbound investments, and administrative procedures before Chile’s tax authorities; Luis Seguel is the firm’s tax dispute and conflict resolution leader; and Alberto Cuevas is a former tax policy coordinator at Chile’s Ministry of Finance. The next line of experienced advisers includes Antonio Guzman, whose practice includes the application of tax regulations to technology companies; Javiera Suazo, a former Ministry of Finance tax policy division head; and the ‘committed and very competent’ managing director Gloria Flores and experienced director María Francisca Nogueira (both 2023 recruits from Recabarren & Asociados). The practice also showcases tax director Pablo Flores.

Recabarren & Asociados’ sizeable, 29-member practice (including nine partners), houses specialists in family office matters, HNW individuals and estate planning. The firm also has notable experience in tax litigation before the local IRS, Tax Courts, Court of Appeals and Supreme Court. The tax, HNW and private wealth practices are co-led by name partner Soledad Recabarren, who focuses predominantly on HNW-related estate planning, family offices, tax policy, and personal, corporate and transactional taxation; Álvaro Pérez, who has a ’mastery of accounting, business and tax issues’; Mauricio López, an adviser to domestic and foreign companies on strategic tax planning; and Luis Felipe Ocampo, who also heads the firm’s tax litigation offering alongside Ignacio Iriarte. The department further includes Damian Boada, a specialist in international taxation, tax structuring, HNW individuals, and corporate and transactional taxation; and current firm managing partner Pablo Chechilnitzky, who has ‘great technical knowledge of the topics covered’. In the associate team, senior Paula Chacón is an expert in the interpretation and application of tax rulings and regulations, while Juan Ignacio Rivas routinely works alongside the firm’s partners on matters involving HNW clients and large companies. Former partner José María Diez and associate Josefina Vivar departed the firm in December 2023 and May 2024, respectively.

Allende Bascuñán & Cía's ‘tax practice is exceptional’. The 14-strong department has longstanding experience in domestic and international taxation, large corporate business reorganisations, M&A taxation, corporate tax, and administrative and judicial tax disputes. The firm also fields experts in HNW individuals’ tax planning; and routinely advises family offices on asset protection, tax and corporate structuring, project finance, inheritance, estate law, long-term wealth management planning, and domestic and offshore investment schemes. Recent highlights include advising Federal Express Chile on the most efficient structures for its businesses, including advice on tax conventions and double taxation. The ‘exceptional’ team’s principal figures are founding partner and domestic and international taxation specialist Francisco Javier Allende, who ‘demonstrates daily why he is one of the most important tax lawyers in Chile’; Mario Donoso, who acts for HNW and corporate clients from the insurance, healthcare, financing, construction, agricultural, real estate, mining, transportation and manufacturing sectors; and international tax department leader Mauricio Carloza, who is ‘an exceptional partner with deep knowledge and a clear understanding of international tax matters’. Moreover, the group was substantially strengthened in July 2024 when the firm hired Marcela Silva -a former head of the Chilean Tax Authority (SII)'s international audit department- as a partner; currently the executive secretary of the tax desk of AmCham Chile, she specialises in cross border operations, M&A and transferpricing (among other matters). In the firm’s associate group, senior José Manuel Barros and Cristóbal Munita (who ‘has a brilliant future ahead’) both advise on national and international taxation, in addition to corporate and real estate law.

‘At the forefront of knowledge regarding new products and technologies’, Claro & Cia.'s 12-strong tax practice routinely leverages the expertise of the firm’s M&A, capital markets, banking and project finance practices for domestic and cross-border transactions. The full-service team is also mandated to act in tax cases before the Tax Courts, as well as to advise on complex customs issues. Clients additionally turn to the group to design and implement tax efficient schemes, its assistance including analysing the tax implications of transactions or business models. Heading up the tax practice, Jorge Carraha, who ‘ensures that everything works smoothly’, regularly acts for multinational and large corporate clients on high-stakes deals; while Nicolás Maturana, who is ‘able to communicate complex matters into simple words’, predominantly focuses on M&A-related tax issues, corporate reorganisations, financing and capital markets. In the firm’s associate team, the broad workload of senior Javier Pérez covers the tax side to domestic and cross-border deals, M&As and reorganisations, the planning and structuring of multinational clients’ investments in Chile, and major tax litigation before the Chilean IRS (IRS) and Tax and Customs Courts; and tax defence and litigation specialist Javier Undurraga is a former head of the IRS’ administrative procedures department.

With ‘solid experience in tax issues’, regional law firm Philippi Prietocarrizosa Ferrero DU & Uría is home to senior lawyers (as well as an in-house accountant), who advise on corporate and private wealth, and domestic and international tax planning and structuring. The full-service, fourteen-member practice group is also experienced in tax litigation and administrative procedures before Chile’s tax authorities, along with tax advisory work and M&A transactions. It is additionally sought out to provide legal opinions on anti-avoidance rules, international restructuring processes and double taxation treaties; and the practice’s sector expertise encompasses banking and finance, telecoms, media, natural resources, transport, agriculture, insurance and healthcare. The team is co-led by current President of the Chilean Institute of Tax Law, Mario Silva, an adviser to corporations and family offices on corporate and personal taxation, tax planning and corporate restructuring; Guillermo Infante, an expert in the finance, energy and natural resources industries, in addition to M&A deals; and Arturo Selman, who is experienced in tax proceedings before Chile’s IRS, as well as litigation before the Tax and Customs Courts, Appeals Courts and Supreme Court. At associate level, principal Ariel Castillo specialises in tax structuring and cross-border and domestic reorganisations; and María Jesús Ibáñez is an experienced international tax lawyer.

According to some clients, Torretti & Cía. ‘stands out from other firms for the precision with which it implements solutions’. The firm’s 18-strong tax practice fields specialists in international taxation, foreign investment, corporate taxation and tax litigation. It is also home to a robust private client practice. The department is co-led by name partner Eduardo Torretti, an expert in corporate taxation, tax planning, HNW individuals and families, and tax disputes before Chile’s IRS (IRS) and Tax and Customs Courts (and who is also a member of the tax commission of SOFOFA, a non-profit trade association that represents the interests of Chilean industry); and the ‘analytical, fast and solid’ Sebastián Martínez-Conde, whose broad workload encompasses asset protection, and investment and succession planning. The firm also showcases Javiera Pérez, who focuses on investments, reorganisations, patrimonial protection and tax compliance; corporate tax, tax planning and tax disputes specialist Carlos Bravo; and Eric Donoso, who heads the firm’s tax disputes offering and is a former dispute resolution head for the IRS’ IX Region. In the associate ranks, senior Sebastián Aguilar ‘delivers quick and clear responses’; Isidora Henríquez assists with designing and implementing tax and corporate structures; and Francisco Larios advises individuals and families on investment and succession planning.

‘Very proactive in seeking quick solutions to challenges’, tax law firm Ulloa & Cía is routinely mandated by investment funds and family businesses, as well as financial, engineering, retail and real estate companies. The tax team’s wide-ranging expertise covers domestic taxation, tax compliance, tax-related dispute resolution, and corporate tax and restructuring. It additionally specialises in representing family businesses and HNW individuals. The 15-member practice is notably focused on international work, such as multi-jurisdictional issues involving Luxembourg, Uruguay, UK, Colombia, Mexico and the US; and as part of the firm’s international expansion, it has opened offices in Miami and Luxembourg. The group is co-led at founding-partner level by former PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada partner Nicolás Ulloa, ‘a true expert in company and family tax issues’, whose track record includes successfully representing taxpayers in disputes with Chile’s IRS and various municipalities; and VAT and income tax law specialist Adriana Zaidan, who also heads the firm’s international tax law team and is experienced in developing cross-border structures for foreign clients investing in Chile. The practice further includes senior associate Bernardita Vercellino, who assists with domestic taxation, reorganisations and tax consulting. Former practice director Paris Norambuena left the firm in July 2024.

CMS Carey & Allende's six-member tax practice covers national and international tax planning, VAT, indirect taxation, cross-border transactions, double taxation agreements, and tax planning for HNW individuals and families. It also works alongside the firm’s corporate practice on M&A-related tax due diligence and tax structuring. The team, which additionally assists with the tax side of corporate reorganisations, is led by tax planning specialist Diego García, who is supported by Gonzalo Serrano (raised to partner in January 2024). Serrano is particularly focused on international taxation and HNW clients; and senior associate Matias Ramírez advises on the compliance aspects of direct and indirect taxation.

Cuatrecasas' Santiago office acts for national and international companies on cross-border transactions, structuring and tax optimisation matters. The ‘very solid’ five-strong tax practice is notably experienced in binding rulings, audit procedures and VAT issues, in addition to advising individuals and family offices on private wealth. It is also particularly focused on mining, natural resource and energy clients, as well as investment funds, financial institutions and start-ups. The group is led by former KPMG in Chile (KPMG) tax and legal group head, Rodrigo Stein, a highly-rated corporate and international taxation specialist. Providing key support, senior associate and former KPMG director José Miguel Gazitua advises on corporate taxation and tax planning.

DLA Piper Chile fields a ‘committed team that focuses on the needs of clients’. The seven-strong, full-service tax practice covers general tax advice, income tax, VAT, tax compliance, and structuring tax-efficient transactions for M&A, venture capital and private equity wealth management. It also assists with tax audits before the Chilean IRS, tax litigation, and start-up companies’ tax and restructuring issues. The department is co-led by longstanding tax specialist Rodrigo Álvarez, and the ‘tremendously creative’ Amory Heine, who advises both Chilean and foreign clients on corporate and personal tax planning. At senior associate level, Francisco Argüello predominantly focuses on international tax law.

Dentons‘s five-member tax team acts for individuals, as well as local and multinational companies, on the full range of tax work. Its expertise covers transactional structuring, day-to-day advice and litigation, along with corporate-structure planning, wealth succession and personal estate-related matters. Experienced in M&A-related taxation and tax planning and consulting, Juan Pablo Orellana ‘has great analytical ability’; Karen Kulka‘s practice includes foreign investment transactions; and Francisco Hurtado is an expert in tax litigation and private and corporate tax planning. In the associate team, Ismael Vergara focuses on global tax advice and tax trials against Chile’s IRS, while Agustin Rodriguez assists with both local and foreign tax matters.

Garfias & Cía ‘proposes solutions that are the best and most economical for the client’. Acting for family offices, HNW individuals and business groups, the 10-strong practice comprises specialists in tax and wealth management issues, its experience covering both domestic and foreign investments. The firm also houses sector expertise regarding food, real estate, tourism, investments and technology. The team is co-led by name partner Gonzalo Garfias, an adviser on tax law and investments; and taxation and corporate reorganisation experts Andrés Bustos and Pablo Ibáñez. In the senior associate group, Pilar Donoso and Pablo Betteley both focus on wealth management and tax law.

In addition to tax advisory work, Garnham Abogados’ ‘excellent lawyers’ are increasingly mandated to assist with tax audits and litigation. The six-member team’s principal figures are tax advice head Patrick Humphreys, whose expertise covers private wealth, VAT, estate planning, and corporate taxation and reorganisations; and tax litigation and defence head Arturo Garnham, who is experienced in income tax, M&A-related taxation, HNW matters, audits, and tax disputes. In the firm’s senior associate ranks, Andrés López's workload encompasses reorganisations, M&A and corporate taxation, along with digital services and software-related taxation; while Rodrigo Valenzuela handles tax litigation. Former fellow senior, Catalina Concha , left the firm in April 2024.

Garrigues Chile’s Santiago office focuses on corporate tax and tax litigation, its expertise encompassing transaction-related tax planning. The nine-strong tax team also regularly works alongside its international network’s labour, corporate, banking, finance and project teams on deal-related tax structuring. It is further experienced in high-stakes tax disputes, real estate taxation, and representing HNW individuals and family businesses. The group is led by longstanding tax planning and litigation specialist Óscar Ferrari, while Ignacio Campino is a June 2023 partner recruit from PCM Abogados, who advises on tax and asset-related matters. In the senior associate team, María Jesús Hidalgo Larraín assists with corporate tax planning, restructuring-related tax issues, and local and international taxation; Magdalena Casenave Prat and Simón Aqueveque are also experienced tax practitioners.

‘Transmitting confidence to clients’, full-service law firm Guerrero Olivos acts on the gamut of tax advice. The eight-strong tax team covers national and municipal taxation, corporation tax, capital gains and VAT, as well as tax exemptions, international taxation, and double taxation treaties. It is notably experienced in cross-border transactions, including M&A and project finance (particularly in relation to renewable energy and mining sector matters). The group is also increasingly mandated to represent clients before Chile’s IRS. Department leader Alejandro Chechilnitzky advises corporations on the tax aspects of M&A deals, while senior associate Alfonso Niklitschek specialises in succession planning, corporate reorganisations, and national and international taxation.

‘Highly committed to finding the best solutions and tax tools’, Estudio Guzman Abogados' 12-strong tax group acts for companies, family groups, HNW individuals, and public and private organisations on their ongoing tax issues, including tax-related business reorganisations. It also assists with matters involving Chile’s IRS, as well as the Tax and Customs Courts. The practice is led by founding partner Enrique Guzmán, an expert in tax advisory work, corporate taxation, tax planning and tax disputes. Guzmán is supported by wealth management specialist Felipe Guevara; Manuel Bulnes, who has notable mining, insurance and banking sector experience; and corporate taxation practitioner Sebastián Undurraga.

MBC Abogados’ ‘specialised team’ acts for companies, individuals and family offices on the gamut of tax issues. The 11-strong tax practice is experienced in cross-border taxation, in addition to administrative proceedings before the Chilean Tax Authority. The department is led by tax law specialist María Teresa Cremaschi, whose ‘attention and leadership are without a doubt remarkable’; and Jazmín Gajardo acts in tax-related dispute resolution. At associate level, Natacha Fuenzalida C assists with tax disputes, and Bernardita Echavarri S (‘very thorough and efficient’) focuses on corporate tax advisory matters. The firm experienced the departure of former partners Nicolás Alvarado and Evelyn Sepúlveda, and of associate María Pilar Diez over the nine months to June 2024.

Prieto Abogados' ‘efficient, solid and experienced’ tax department is notably experienced in tax-related cases before Chile’s Courts of Justice and specialised Tax Courts. The six-member group also assists with administrative claims brought before Chile’s IRS; direct, indirect and municipal taxes international taxation; and applying double taxation conventions. The practice is co-led by ‘incredibly sophisticated lawyer’ Mario Gorziglia, whose workload encompasses the tax aspects of corporate reorganisations; and Leonidas Prieto, an expert in business structure planning and tax-related dispute resolution. The department further showcases director and ‘great professional’ Luz María Calvo; and key tax associate Beatriz Bustos. Former associate Magdalena Steinmetz left the firm in April 2024.

The nine-strong tax and wealth management practice at boutique firm Russi & Eguiguren | Quadrant has notable expertise in tax compliance and taxpayer defence matters. The team acts for both local and international companies, along with family offices; and it is increasingly mandated by HNW individuals from the investment, real estate, logistics, retail and agriculture sectors. The group is co-led by Gonzalo Rivera, an adviser to BTG Pactual's wealth management division who ’gets the job done on time’; tax and wealth advisory specialist Carlos Vergara W; and accountant Ignacio Roblero, who is a compliance expert. The practice also fields tax law and wealth management practitioner Patricio Vera.

The ‘strong and experienced team’ at specialised tax advisory law firm, Tax Advisors, routinely covers defence-side administrative and civil tax matters. The group is particularly focused on family businesses, in relation to wealth management-related taxation. The practice’s principal figures are corporate and family business tax planning specialist (and current President of the Tax Commission of the Confederation of Production and Commerce Trade Association), Christian Blanche Reyes, who advises on business reorganisation strategies and M&A taxation; and Benjamín Bernstein, whose ‘experience and professionalism stand out’. Senior associate Felipe Scolari is an expert in family businesses, tax litigation, corporate and inheritance taxation, and civil, commercial and tax planning.

‘Practical and skilled in negotiations’, AVC Partners' seven-strong practice comprises specialists in corporate and tax law, as well as litigation. The multidisciplinary tax group further includes accountants and auditors. The practice’s principal advisers are corporate and tax specialists Paula Abugattas and Javier Valdivieso; litigation and arbitration expert Pamela Vásquez; and accountant and auditor Jaime Castillo. In the firm’s associate team, María Isidora Calaf's workload covers tax, corporate matters and litigation, while Victor Tabilo is also a key tax team member.

With ‘extensive knowledge in tax matters’, Arteaga Gorziglia & Cia Abogados fields experts in advisory work, tax planning, designing tax strategies, defending taxpayers’ legitimate activities and tax-related dispute resolution. Recent mandates also include internal group reorganisations, the tax aspects of local and international M&A, and advising family offices on how to invest abroad. The five-member practice is led by Andrés Ossandón, an adviser to foreign and local companies (as well as individuals) on complex tax issues. Key associate Gonzalo Guerra is experienced in tax planning, audits, M&A and corporate restructuring.

The ‘diligent and fast’ practice at Baker McKenzie Chile routinely leverages the firm’s regional and global network for cross-border tax mandates. The department also covers tax planning for M&A, finance and capital markets transactions; as well as tax controversies at both administrative and judicial stages (including litigation before Chile’s High Courts). The four-member tax group, which is notably experienced in advising technology, finance, pharmaceutical and mining companies, is led by tax and corporate law specialist Alberto Maturana. In the associate team, Cristián Bonacic and Tomas Ceppi both advise on the tax issues surrounding mining projects, IT and financing.

Baraona Marshall & Cía’s five-strong tax consultancy and litigation department covers the tax aspects of general corporate matters, M&A and financing. The team also advises on transfer pricing, tax compliance, tax planning, restructuring-related property structuring, and the organisation of family and holding companies. It additionally acts before the Chilean IRS, tax courts, Courts of Appeal and Chilean Supreme Court. The practice is led by tax litigation specialist Alejandro Abuyeres, who ‘stands out for his technical handling of tax issues’, while director Carlos Peña is an experienced tax advisory practitioner.

Cariola Díez Pérez-Cotapos’ ‘tax team is made up of highly-qualified professionals with extensive experience’. The seven-strong department, which fuses tax experience with corporate law, litigation and mining expertise, is led by ‘brilliant lawyer’ and tax litigator Javier Cerón. Providing key support at associate level, María Paz De Carcer acts for corporate and HNW individuals on tax structuring, as well as domestic and international tax matters, while Brian Bustos, Tamara Campos, Ivanna Olsen and Elizabeth Paya are also key tax team members.

CEPD's tax practice acts for investment funds, family offices and companies on domestic and international tax matters. The four-member team - which covers financing and M&A transactions, personal and corporate tax planning, investment structures and tax litigation - is led by tax law specialist Juan Pablo Fell. At associate level, senior Juan Pablo Obaid is a May 2023 hire from Garrigues Chile and a ‘great contribution to the team’; María Antonia Serrano is the founder and current director of the Women in Taxes Chile foundation; and Santiago Valenzuela Prado is also a key tax department member. Former senior lawyer María del Pilar Poblete departed the firm in June 2023.

Medium-sized law firm Fontaine & Cía focuses on construction, real estate and financial investments. The three-member group’s advice covers personal and corporation tax structures, construction VAT, tax optimisation, and income and expense structures. It is also increasingly involved in defending clients before Chile’s IRS and tax courts. The practice is led by founding partner Hernán Fontaine, who specialises in the planning and implementation of tax structures. Key support is provided by director Javier Cortés, who has ‘great knowledge of tax matters’, and associate Ana María Severin, an adviser on corporate and tax structures.

The six-strong tax team at Jara del Favero Abogados predominantly acts for HNW families and family businesses from the services, agriculture, construction and real estate sectors. The practice’s expertise includes asset restructuring, estate planning, international taxation, and procedures before the tax authorities and tax courts. It also assists with companies’ day-to-day tax matters. The team is led by Rafael Valdivieso Ruiz-Tagle, a longstanding expert in tax and corporate law, while senior associate Martín Hudson Correa advises on business and family estate-related restructurings.

Larrain y Asociados Abogados‘ four-member team represents utility providers, agribusinesses, investment funds and family offices, as well as energy, gas and mining companies, in tax litigation and audits. It is also active in the structuring of clients’ businesses in relation to VAT and income, stamp and withholding taxes. Department head Víctor Manuel Avilés assists domestic and foreign clients with tax planning; and at associate level, Manuel Larrain advises on commercial, tax and customs matters, while Eduardo Irribarra's career includes working as a lawyer for Chile’s IRS.

The six-member tax team at full-service firm Morales & Besa advises corporate clients from the banking, insurance, industrial and retail sectors. It is best known for its experience in cross-border tax work, including large M&A and financing transactions. The group also assists with tax counselling and contentious matters. The practice is led by tax law specialist Santiago Martínez, who ‘has great technical ability’, while counsel Gracia Curtze advises corporate clients and family offices on tax issues.

Comprising seasoned lawyers, auditors, and accountants, PAGBAM Schwencke Chile’s tax practice houses expertise in project finance, investments, M&A, tax restructuring, litigation, planning and compliance. The group is particularly focused on international taxation. Primarily providing tax advice to finance, retail, viticulture and IT clients, Bárbara Neyra‘s tax law experience encompasses domestic and foreign taxation, business operations, reorganisations, wealth management, and inbound and outbound investments. At associate level, Maximiliano Concha is an international tax law specialist.

Boutique firm PTL | Prieto Tax & Legal specialises in tax matters. The six-member practice covers business structuring, international taxation, strategic tax planning and tax consulting. It is also experienced in defence-side tax litigation, family asset-related reorganisations, and the tax aspects of transactions and contracts. The group’s principal figures are national and international tax law expert José Miguel Prieto; Harry Ibaceta, who ‘knows the internal tax service very well’; and María José López, whose assistance includes interpreting domestic tax legislation and tax treaties during international transactions. At associate level, José Tomás Adriasola advises on corporate tax.

Puente Sur is ‘an excellent alternative to the Big Four for the provision of accounting and tax compliance services’. The full-service tax and accounting firm provides a wide range of tax-related advice, including M&A structuring, transfer pricing planning, tax compliance, VAT recovery procedures and lobbying in relation to policy measures. The practice is led by Ignacio Gepp, whose expertise covers domestic and international transaction-related tax planning, tax consulting, foreign investment structuring and compliance with transfer pricing regulations.