Garnham Abogados

Garnham Abogados’ tax litigation group has a notable track record in resolving disputes at the administrative level, while the broader team is also experienced in advising on the tax aspects of cross-border transactions, particularly in relation to the US, Argentina, Brazil, Peru, Spain and France; industry specialisms cover the mining, trading, pharmaceutical, investment, construction and non-profit sectors. The practice has endured significant change, with the departure of former senior associates Rodrigo Valenzuela and Andrés López in September 2025 being followed by that of practice co-head Patrick Humphreys  in October 2026, when he moved into the public sector as tax policy coordinator at the Ministry of Finance. The practice is now solely led by founding partner Arturo Garnham  (‘an extraordinary adviser, who is always willing to listen and offer insightful and comprehensive comments’), who focuses on tax structuring, wealth planning and defence before the Chilean tax authority, SII. Further senior input is provided by August 2026 partner-promotion, Mirenchu Muñoz, who focuses on tax compliance, audits and patrimonial planning.