Carolina Fuensalida Merino

Practice Areas

Co-founder of F&DV. Attorney since 1994.

Her professional practice focuses on providing tax advice to various Chilean and foreign clients, in the development of their businesses or projects both in Chile and abroad, as well as in the execution of corporate and asset restructurings, moving in recent years towards the development of public policy, having actively participated in the drafting and/or negotiation of the last three tax reforms.

She studied Law at the Faculty of Law of the Pontificia Universidad Católica de Chile, where she graduated with Highest Distinction. Master's in Law (LLM) from the University of California, Berkeley, USA.

Attorney at PricewaterhouseCoopers (1995 to 2000), tax and corporate areas; attorney at Claro y Cía. (2000 to 2010), with special emphasis on corporate tax advice to large companies and multinationals, offshore structures, investment funds, personal and family estate planning, and corporate reorganizations; between 2010 and 2012, she served as coordinator of Tax Policies at the Ministry of Finance and later as a direct advisor to the Minister of Energy; attorney at Guerrero, Olivos, Novoa y Errázuriz, tax area (May 2012 to June 2013); direct advisor to the President of the Republic, Mr. Sebastián Piñera on tax and corporate issues, being part of his so-called Second Floor from June 2013 to March 2014.

Professor Faculty of Law Pontificia Universidad Católica de Chile: Economic Law (1999-2006); Business Restructuring (1997); Tax Law (1999-2000, 2002-2007 and 2010), Business Reorganization (2000- 2001). Master's Professor in Law, Universidad de Los Andes, VAT and Business Reorganization courses (2007 -2015); Master's Professor in Law Pontificia Universidad Católica de Chile course on tax reform (2015), Master's Professor in Law Universidad Adolfo Ibáñez, course on Funds and Tax Reform (2015) and currently Professor at the Faculty of Law of the Pontificia Universidad Católica de Chile in the Tax Practice Workshop course. Associate Researcher Clapes UC.

In 2014 she was part of the Commission for the Replacement of DL 600 on foreign investment and actively participated in the processing and discussion of Laws No. 20,780 and No. 20,899, both of which together make up the "Tax Reform". From March 2018 to May 2019, she served at the Ministry of Finance as Coordinator in charge of the preparation and presentation of the Tax Modernization Project, which was approved in the National Congress and gave rise to Law No. 21,210.

Career

Tax Modernization bill Project coordinator, Chilean Treasury Department (2018 – May 2019).

Advisor to the President of the Republic of Chile (Sebastián Piñera) in public policies regarding tax and corporate matters (2013-2014).

Lawyer at Guerrero, Olivos, Novoa y Errázuriz, tax practice (2012-2013).

Coordinator of Tax Policies, Ministry of Finance of Chile (2010-2012).

Lawyer at Claro y Cía., tax practice (2000-2010).

Lawyer at Price Waterhouse Coopers Chile, tax practice (1995-2000).

Professional Memberships

Member of the International Fiscal Association (IFA) and Vice-president at IFA Chile.

Board member at the Chilean BAR Association, and president of its tax committee.

Member of the public policies committee at SOFOFA.

Recognized as Chilean top 100 leaders by Woman Entrepreneurs and El Mercurio, years 2014 and 2018.

Languages: English, and French (conversational).