Mr Manuel Alcalde > Carey > Santiago, Chile > Lawyer Profile

SANTIAGO, PO 755-0647
Manuel Alcalde photo

Work Department

Tax Law / Family Companies and Holdings.


Partner at Carey and co-head of Carey’s Tax Group.


His practice focuses on structuring corporate, personal and family business, local and international tax consulting, mergers and acquisitions, project financing, cross-border transactions and tax litigation. During his period as Head of Tax Policy in the Chilean Ministry of Finance he was in charge of the design, legislative process and implementation of 2020 Chile’s tax reform, and led the negotiations of Chile’s Tax Treaty with the Netherlands, India and the United Arab Emirates.

Co-author of the Chilean chapter in Corporate Tax, Global Practice Guides, Chambers & Partners (2016).
Co-author of the Chilean chapter in Tax on Inbound Investment, Getting the Deal Through (2012-2013).
Author of “Recent Developments in International Taxation: Chile”, Annual Report, International Bar Association (2012).

Frequent lecturer of tax seminars in Chile and abroad, such as those organized by the International Bar Association (IBA), the International Fiscal Association (IFA), Latin Lawyer, and the Society of Trust and Estate Practitioners (STEP).


Spanish and English.


Head of Tax Policy in the Chilean Ministry of Finance (2018-2021).
Professor of Tax Law, Universidad de los Andes (since 2017).
Foreign Associate at Linklaters, New York (2014-2015).
Member of the Chilean Bar Association.
Member of the Chilean Institute of Tax Law.
Member of the Society of Trust and Estate Practitioners (STEP).


Law, Universidad Católica de Chile.
Law Year Abroad Program, University of Leeds, England (2007).
Master in Tax Administration and Management, Universidad Adolfo Ibáñez (2011-2012).
LL.M. in International Taxation, New York University (2014).
Advanced Professional Certificate in Law and Business, Stern Business School, New York University (2014).

Lawyer Rankings

Chile > Tax

(Next Generation Partners)

Manuel AlcaldeCarey

Fielding a sizeable 19-strong department, Carey advises on the full gamut of tax matters, including consultancy services, planning, due diligence, assistance during tax audits, administrative procedures before Chile’s Internal Revenue Service (IRS), and tax litigation. The firm has expanded its transfer pricing offering from legal advice to include financial analysis assistance; clients additionally benefit from the multidisciplinary practice’s in-house certified accountants and economist. The practice co-heads are Jessica Power, who advises on personal and corporate tax, VAT, M&A, foreign investments and tax litigation; ‘fast and practical‘ managing partner Jaime Carey (tax planning and consulting, project finance, M&A, leasing and foreign investment); and Manuel Garcés (elevated to the partnership in December 2019), whose practice comprises consultancy work, corporate tax, VAT, transactions and tax litigation. The strong associate pool includes senior Daniela Pfeffer and Ximena Silberman; and in April 2021, the firm welcomed back Manuel Alcalde as partner, following a three-year stint as the Chilean Ministry of Finance’s tax policy head.