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Chile > Leading tax law firms

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  1. Chile – Leading tax law firms
  2. Chile - TDH500
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Chile - TDH500

  1. 1
    • Juan Manuel Baraona - Baraona Fischer Spiess
    • Fernando Barros - Barros & Errázuriz
    • Alex Fischer - Baraona Fischer Spiess
    • Oscar Ferrari - Garrigues Chile
    • Pablo Greiber - EY Chile
    • Francisco Lyon - KPMG (Chile)
    • Jessica Power - Carey
    • Francisco Selamé - PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada
    • Mario Silva - Philippi Prietocarrizosa Ferrero DU & Uría

Barros & Errázuriz is highly respected for its vast tax experience with both corporate and individual clients. In 2015, the practice was especially active in Chile’s tax amnesty procedure for non-declared income earned abroad. Corporate highlights include advising Altas Cumbres on creating the corporate and tax structure required for the company’s restructuring. The firm is the sole Chilean member of Taxand, a global independent network of tax firms from around the world. Team head Fernando Barros, María Teresa Cremaschi and Carola Trucco are highly rated practitioners.

Corporate law powerhouse Carey endured the departure of former co-tax group head Alex Fischer in early 2016; he subsequently joined what is now Baraona Fischer Spiess. Nonetheless, the widely regarded group retains leading figure and co-tax group head Jessica Power, who is ‘not only a razor-sharp tax counsel, but also the nicest person to work with – she never loses her cool, even under the greatest of pressure’. The firm also bolstered the practice in 2015 through the hiring of several associates. Power recently led the advice to Cinépolis on the tax aspects of the acquisition of Cine Hoyts’ entities and assets; the deal involved a post-closing goodwill procedure so as to apply a transitory rule introduced by the 2014 tax reform. In addition, the practice assisted 100-plus taxpayers during the country’s recent tax amnesty programme. Managing partner and additional co-tax group head Jaime Carey has considerable experience and ‘a calm approach to problems and is very good at working with clients’.

EY Chile’s Pablo Greiber is manager director for the Chilean tax division of multinational professional services firm Ernst & Young. Greiber advises both companies and individuals on tax matters, and is noted for his experience in the taxation of family businesses and the structuring of corporate reorganisations and international investments. Alicia Domínguez is recommended for mining sector-related tax issues.

The former Baraona Abogados has significantly boosted its capacity with the incorporation of former co-head of practice Alex Fischer and a small team from Carey, resulting in what is now Baraona Fischer Spiess. The firm has a solid track record for its advice on corporate tax and asset planning; individual clients also regularly instruct the practice on estate planning issues. Other strengths of the team include transfer pricing, tax-related restructurings and corporate tax issues. Fischer brings a broad sweep of corporate and wealth management tax expertise to a practice led by name partner Juan Manuel Baraona, who is highly recommended, and Carolina Collantes who is particularly well regarded for her expertise on the tax aspects of foreign investment.

One of the leading providers of tax services in the country, KPMG (Chile) has a ‘very good, client-oriented practice with deep knowledge and excellent relationships with the tax authorities’. It stands out for domestic and international tax matters, tax disputes, labour law-related tax issues, transfer pricing, tax planning and transactional tax services; and it is particularly expert in the banking, mining, forestry, manufacturing, transport, technology and energy sectors. Francisco Lyon is ‘great with clients’ and Mauricio López has ‘deep knowledge and is very good at strategic tax planning’. Rodrigo Stein and Andrés Martínez are also recommended.

Philippi Prietocarrizosa Ferrero DU & Uría’s cross-border highlights include advising French electric utility company, EDF, on the tax aspects of the financing of the construction of one of the world’s largest solar power projects, which also involved complex VAT issues. Domestic tax planning expert Mario Silva and Guillermo Infante are key advisers.

With its global multidisciplinary platform, PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada stands out for its expertise in international taxation, transfer pricing, and tax-related financing, restructuring and M&A strategies. Francisco Selamé is recommended.

Consistently distinguished through its international reach, Baker & McKenzie’s tax group is best known for its assistance with multi-jurisdictional M&A deals and the structuring of such transactions; the firm’s key clients mostly stem from the mining, pharmaceutical, entertainment and IT sectors. It recently advised Cargill on the tax aspects of the acquisition of EWOS Group. Alberto Maturana and Sergio Illanes are highly rated.

Carey & Allende is ‘quick to respond and accommodating of business needs; the team also has the ability to look at a business’ bigger picture and make appropriate recommendations’. The practice has significant experience in local and international tax planning, alongside VAT, indirect taxes and the tax aspect of cross-border transactions. Its recent matters include acting for Piscicultura Aquasan in litigation before Chile’s Internal Revenue Service (SII); the case involved the market-pricing value of assets in the context of arbitration law suits. Transactional matters include advising Chilean hotel and casino company, Dream, on the tax side of its restructuring and merger with the Latin American operations of a South African hotelier and gaming operator. Diego García is ‘proficient in tax strategy, connects well with foreign views, and has the ability to apply these views to Chilean law’.

Cariola Díez Pérez-Cotapos’ practice encompasses transfer pricing, international tax consulting and restructuring, double taxation treaties, cross-border transactions, and the tax side of M&A deals. It is also recommended for the tax aspects of corporate tax planning, tax disputes, VAT, and in particular, mining projects. Pedro Deutsch and Marcela Silva are recommended senior counsels.

Guerrero Olivos endured the blow of former head of tax Sebastian Guerrero exiting after 20 years at the firm, taking tax partner Nicolás Valle with him to form Guerrero Valle Garces Abogados; senior associate José Miguel Prieto now leads the firm’s tax department. Nevertheless, boasting strong sector experience in natural resources, mining, energy and infrastructure, the practice is ‘responsive and flexible when meeting clients’ needs’, and is experienced in international tax law. It works alongside the firm’s corporate group on transactional issues for foreign and domestic clients, the scope of instructions including the tax aspects of M&A deals and corporate restructurings; the team also assists high-net-worth individuals on estate tax planning.

Prieto y Cía. is noted for its tax advice on corporate and restructuring matters, as well as tax litigation. The team advised Spanish company AGBAR on the structuring of the acquisition of public utilities company Aguas de Antofagasta in the context of the 2014 Chilean Tax Law. Mario Gorziglia and Leonidas Prieto are experienced practitioners.

Now 20-strong, Tax Advisors has a ‘truly sound knowledge of tax law and gives well-structured solutions’. Particularly busy with amnesty matters during 2015, the practice group grew with the incorporation of two new associates and four accountants. Recent mandates include analysis of the tax strucutre of the Montrone Group, particularly in relation to the 2014 tax reform, and tax due diligence and other matters on behalf of Grupo Lova. The team was also active on inheritance and planning issues. Founding partner Christian Blanche Reyes is a recognised name for family tax planning and the tax aspects of business reorganisation strategies. Benjamin Bernstein P is also highly rated.

Allende Bascuñán y Cíaprovides an excellent level of service and advice that is always sound and which is on par with top-notch firms from Europe’. The firm has 10 professionals exclusively dedicated to providing tax planning and general tax law counselling to Chilean and foreign clients; and the scope of its advice covers foreign investment, M&A, corporate taxation, VAT, corporate restructurings, personal taxation and inheritance tax. The team also regularly acts in tax disputes. Francisco Allende is team head; Carolina Gazitúa ‘provides reliable tax law advice and is well connected in the tax community’; and Gonzalo Garfias has ‘many years of experience in practice and has the tax law credentials that a top advisor needs and that clients should expect’.

Aninat Schwencke & Cía’s department head and of counsel Eduardo Lagos is focused on tax litigation, tax advisory services for companies and individuals, domestic and international tax planning, and the tax aspects of foreign investment and M&A. The team recently advised Citroën Chile on potential tax issues surrounding its division into two separate operations.

Bofill, Mir & Alvarez Jana’s Guillermo Fonseca recently advised the Asociación de Aseguradores de Chile (Chile’s insurance association) on how Chile’s tax reform law would affect the insurance industry and on the taxation of products that the industry currently offers. Long-term corporate client Eléctrica Puntilla received advice on the tax aspects of the incorporation of a joint venture and associated contractual matters. Alejandro Álvarez and Octavio Bofill are noteworthy advisers.

Among the best in Chile’, Claro & Cía.’s ‘solid team has great business vision and the pricing and quality of advice are appropriate to the service provided’. It advised Wal-Mart Stores on tax-related restructuring matters and tax-efficient structures; and also advised the same client’s Chilean subsidiaries on tax litigation, including transfer-pricing issues and representation before the tax courts. Partner Jorge Carraha leads a team of five associates; his ‘strength is extensive knowledge of international taxation’.

CorreaGubbins’ tax team is led by Eduardo Torretti, who has ‘the capacity to explain legal matters in proper business language; he is a practitioner who takes long-term views on the effect of business decisions on tax issues’. The practice’s ‘service is great and has a very practical and personal approach’; it conducted the tax due diligence for South Africa’s hotelier and gaming operator, Sun International, when it merged with Chile and Peru’s Dream.

Iberian firm Garrigues recently integrated local firm Avendaño Merino, which is now Garrigues Chile. Oscar Ferrari (a ‘very safe pair of hands’), leads the Santiago tax practice and predominantly focuses on providing tax advice to Chilean and foreign clients on their projects in Chile and abroad, as well as on the tax aspects of corporate and asset restructuring procedures, M&A deals and project finance; he is also noted for tax litigation. Before the merger, he advised Inder on various tax matters, including the structuring of business acquisitions and tax litigation against Chile’s IRS.

With an eye on expanding its tax offering, Grasty Quintana Majlis & Cía. hired Mónica Justiniano as tax partner from PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada; in addition to domestic and international tax consulting she advises on individual and corporate tax structuring. Marcelo Laport is department head.

Jara Del Favero Abogados’ tax department advises both Chilean and foreign companies on tax reorganisations and tax planning for individuals, companies and business groups; it also assists with the tax aspects of project financing in the natural resources sector and provides due diligence and tax structuring advice for the purchase, merger and sale of companies. Rafael Valdivieso is recommended.

Morales & Besa’s tax specialists have extensive experience devising creative tax solutions for complex business structures, especially in the context of foreign direct investment and cross-border financings. The firm’s lawyers are also recommended for tax planning, compliance issues, administrative procedures with the local IRS and tax litigation. In 2015, the team provided tax advice to a foreign consortium on the public bidding process for the Santiago Airport Concession project and on the tax structuring of the project contracts. Francisca Pérez is department head.

Urenda, Rencoret, Orrego y Dörr welcomed associate Gracia Curtze to the firm in late 2015; Curtze has previously worked at PricewaterhouseCoopers Consultores, Auditores y Compañía Limitada and Bofill, Mir & Alvarez Jana. The team advised on the Chilean taxation aspects of a long-term off-take agreement for Royal Gold. Gonzalo Rencoret is recommended.

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