With ‘outstanding expertise in domestic and international tax law’, Claro & Cia.'s ’remarkable coordination capabilities during large-scale transactions are truly impressive’. The full-service, 13-strong tax department is sought out to advise on large-scale deals, tax litigation, and matters involving Chile’s tax authorities. Its expertise further covers corporate restructuring, M&A, financing, foreign investment, and private wealth management and planning. Recent highlights include advising Chilean chemical and mining public company SQM on the tax side to a public-private partnership with state-owned mining company CODELCO, so as to exploit lithium in the Atacama Salt Flat until 2060. Tax group leader Jorge Carraha ‘combines impeccable knowledge of Chilean and international tax law with a deep understanding of foreign tax legislation’; and domestic and cross-border transaction specialist Nicolás Maturana focuses on the tax issues surrounding M&A, corporate reorganisations, financing and capital markets. Maturana is also increasingly mandated by high-net-worth clients to advise on private wealth planning and management. At associate level, the broad expertise of ’hands-on’ senior Javier Pérez includes tax litigation before the Chilean Internal Revenue Service (IRS) and Tax and Customs Courts, as well as advice on customs-related transactions; and Cristóbal Garí's industry specialisms encompass the investment fund, private equity, private client, sports, gaming and financial services sectors. Former associate Javier Undurraga departed the firm in July 2024.
Legal 500 Editorial commentary

Accolades

Client satisfaction

Testimonials

Collated independently by Legal 500 research team.

  • ‘They're very helpful and always ready to talk, even outside of normal business hours. Every experience with them is positive.’

  • ‘Claro's tax team demonstrates exceptional professionalism. Their remarkable coordination capabilities during large-scale transactions are truly impressive, and the tax team has a lot of experience in cross-border transactions.’

  • ‘They have outstanding expertise in domestic and international tax law. They know how to handle complex cross-border transactions, taking into account conceptual differences in different jurisdictions.’

  • ‘Jorge Carraha is very quick and intelligent. He knows how to navigate a transaction very well, while also organising information from other jurisdictions.’
  • ‘Jorge Carraha has vast experience in international tax matters and combines impeccable knowledge of Chilean and international tax law with a deep understanding of foreign tax legislation.’
  • ‘Jorge Carraha and Javier Pérez are outstanding lawyers who make collaboration a genuine pleasure. They bring unique insights to navigating complex issues within major deals while ensuring their team consistently delivers on schedule.’

Key clients

  • SQM
  • Southern Cross
  • LATAM Airlines
  • InfraBridge
  • Lumina Capital Management
  • Grupo Gloria
  • Itaú Unibanco
  • HDI International

Work highlights

Advised SQM on the tax side to a public-private partnership with state-owned mining company CODELCO to exploit lithium in the Atacama Salt Flat until 2060.
Advising Southern Cross on the tax aspects surrounding the sale of its investment in Esmax to Saudi Aramco.
Advised LATAM Airlines Group on the tax issues surrounding the re-opening and relisting of its ADR programme on the New York Stock Exchange.

Lawyers

Hall of Fame

The lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work.

Next Generation Partners

Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Leading associates

Leading associates with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.

Javier Pérez

Practice head

Jorge Carraha