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Tax

We guide you in the dialogue, design and execution of efficient tax structures during the development of your business, as well as in the restructuring of companies, the purchase and sale of assets or companies.

Our tax law experience intersects with our work in our other practice areas, particularly mergers and acquisitions. We are able to detect possible contingencies and tax consequences and provide efficient solutions and structures for both the organisation and the investment, tailored to each case.

We specialise in the application of international agreements to avoid Double Taxation. 

At CMS Carey & Allende we also guide you by offering solutions for the protection of your property. We endeavour to design strategies that allow for the conservation or efficient transfer of resources that have accumulated throughout a person’s professional career. An important part of our practice is comprised of analysing, designing and implementing tax planning for high net worth individuals and families.

Our experts can represent you in administrative and judicial proceedings on matters of control, liquidation and tax law trials. 

"They are highly creative at finding solutions and always available; and the work with different practice areas is co-ordinated very well and efficiently. The permanent updates on legal changes are also appreciated"

The Legal 500 - 2022

"Great for the team’s ability to understand the tax issues being dealt with and for their knowledge of the law and process"

The Legal 500 - 2022

"The group is visible in the retail, hospitality and veterinary sectors among others. Chilean casino and hotel operator Dreams recently hired the firm to create a tax efficient structure for its billion dollar tie-up with South African hotelier Sun in a prime example of the firm’s high-rolling pulling power"

Latin Lawyer 250

"The service provided is excellent. The lawyers provide accurate, prompt and up-to-date advice and show in-depth knowledge of tax matters"

Chambers Latin America
06/06/2018
Tax avoidance in a globalised world
This Guide illustrates the ongoing development of anti-avoidance tools on every continent. Africa, Europe, Latin America and Asia are equally concerned. Inspired by the OECD and stimulated by European...
07/06/2017
Tax Connect Flash | Chile | Conventions to eliminate Double Tax Treaties
As of 1 January 2017, the Conventions to eliminate Double Tax Treaties (DTT) with China, Italy, Japan, and the Czech Republic came into force. All DTTs signed by Chile – currently 32 – are based mainly...

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24/11/2023
Carbon Border Adjustment Mechanism transition in effect since 1 October...
On 1 October 2023, a two-year transitional period began for implementation of Regulation (EU) 2023/956, which introduces the Carbon Border Adjustment Mechanism (CBAM). CBAM levies punitive CO2 charges...
07/11/2023
Chile country tax guide
1. Languages used by the local tax authorities Spanish. Though technically documents contained in other languages must be officially translated into Spanish, we have seen the Chilean tax authorities...
Comparable
21/07/2022
CMS International Disputes Digest - 2022 Summer Edition
The summer edition of the CMS International Disputes Digest, a bi-annual publication that highlights, explores and analyses the latest trends in the global dis­pute-res­ol­u­tion sector, is now published...
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, staying ahead of the curve and knowing what’s next for your business or sector is essential. At CMS, we see ourselves not only as your legal advisers but also as your business partners. We work together with you to not only resolve current issues but to anticipate future challenges and innovate to meet them. With our latest publication, CMS Next, our experts will regularly offer you insights into and fresh perspectives on a range of issues that businesses have to deal with – from ESG agendas to restructuring after the pandemic or facing the digital transformation. We will also share with you more about the work that we are doing for our clients, helping them innovate, grow and mitigate risk. To be able to provide you with the best support, we immerse ourselves in your world to understand your legal needs and challenges. However, it is equally important that you know who we are and how we can work with you. So, we invite you to meet our experts and catch a glimpse of what is happening inside CMS. Enjoy reading this publication, which we will update regularly with new content. CMS Executive Team
04/04/2022
Beyond a personal brand
The new CMS General Counsel (GC) report ‘Beyond a personal brand’ explains why general counsel should make time for personal branding, and to look at the initial steps they can take, as well as the...
27/02/2022
Handling the new EU and UK sanctions against Russia
Since 2014, the EU and the UK have progressively imposed sanctions on Russia in response to the crisis in Ukraine. Following the latest events, both the EU and the UK, as well as many other countries...
03/02/2022
Tax treaty between France and Colombia: Finally entered into force!
France has an extensive network of tax treaties in Latin America. However, Colombia was still a country with which France had no tax treaty entered into force, despite a tax treaty being signed back in...
14/01/2022
It has already been 5 years since we joined CMS
“Our evaluation of CMS Carey & Allende is decidedly positiv” - Jorge Allende Zañartu, CMS Chile partner and CMS Latin America Steering Committee chairman. On the fifth anniversary of the integration...
05/01/2022
Tax Alert
The last months of 2021 and the beginning of 2022 have been highly active in tax matters. Among the most important updates are:1.    The tax plan of the new Pres­id­ent-elect. 2.    Updating the Catalogue...
06/12/2021
Climate change taxation reforms and incentives in Chile
1. Has your country ratified the Paris Agreement?  Yes. 2. Has your country introduced environmental taxes? 2.1 Energy taxes Oil tax: applies to the consumption of automotive gasoline, diesel oil...
10/09/2021
CSR and taxes: taxation is not only about money
At first glance, taxation and corporate social responsibility (CSR) appear to be distant fields, antinomic even. Yet they have come together over the past two years to form two sides of the same coin...
02/02/2021
The new VAT scheme for e commerce
The CMS Tax group is pleased to launch the guide “The new VAT scheme for e-commerce”. This guide covers the VAT e-commerce package, which was first approved in 2017 (Directive 2017 / 2455) and added...