International Tax 2026

CHILE Law and Practice Contributed by: Javier Cortés, Juan Pablo Márquez and Gonzalo Pérez, Cortés Del Río Tax & Legal

Cortés Del Río Tax & Legal was established five years ago and is a boutique Chilean law firm spe - cialising in tax, corporate law and real estate trans - actions. Within the tax field, it provides services in international taxation, VAT, transfer pricing, real es - tate tax and cross-border transactions, among oth - ers. The firm advises multinational and domestic corporations across several industries, private equity funds and HNW individuals on the full spectrum of Chilean and international tax matters, from corporate restructurings and M&A transactions to tax compli -

ance, including controversies before the Chilean IRS and tax courts. A distinguishing feature is the firm’s commitment to the application of AI in the drafting and preparation of documents, tax compliance and legal services in general. The lawyers play a proac - tive commercial and networking role alongside their clients, promoting business growth through joint commercial initiatives and regular networking events, with chambers of commerce and universities, among others.

Authors

Javier Cortés is the founding partner of Cortés Del Río Tax & Legal and a leading practitioner in Chile in corporate tax, VAT, international taxation and real estate tax, among others. He advises multinational

Gonzalo Pérez is an associate at Cortés Del Río Tax & Legal with over four years’ experience in corporate law, M&A transactions, real estate law

and general tax advisory services. Gonzalo advises local and foreign companies, family offices and individuals in complex real estate transactions and corporate reorganisations, from both a corporate law and tax perspective. He also participates in tax structuring projects, which include advisory and implementation services.

companies on cross-border structuring and tax treaty analysis, assists expats with global mobility issues and provides tax advisory to companies, family offices and non-profit organisations on a wide variety of issues, including tax controversy. Javier regularly contributes to academic publications and international conferences in different tax matters such as the application of the GAAR, and the intersection between AI and taxes. Javier has also been Chile’s national reporter for IFA congresses.

Juan Pablo Márquez worked for ten years in Deloitte Chile’s international tax group, advising clients from various industries on domestic and cross-border matters. His practice focused on income tax, VAT,

structures for investing in Chile, the application of double tax treaties, and taxation in general. Between 2023 and 2024, before joining Cortés Del Río Tax & Legal, he served as an indirect tax manager at Deloitte LLP in San Francisco, California, advising clients across a range of industries, such as big tech, energy and pharmaceuticals.

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