Javier Cerón

Practice Areas

Tax

Career

Partner since 2018. New York University, (LLM, 2016). Pontificia Universidad Católica de Chile Law School, (LLB, 2012). He has more than 14 years of experience in tax law, providing comprehensive legal advice to a wide range of clients, both in local and international tax matters. He has participated in complex corporate reorganizations, acquisitions and mergers of large companies, where his experience has allowed him to optimize tax strategies, ensure regulatory compliance and mitigate risks with a strategic and detailed vision.

He has also advised companies and associations in regulatory modification processes, proceedings before the tax authority and tax litigation before the courts of justice, participating in relevant cases of national scope.

In addition to his work in our firm, Javier is a professor at undergraduate and postgraduate levels in several universities and Director of IFA Chile, where he organizes academic events and promotes the exchange of knowledge in taxation. He has published numerous articles in specialized journals and participated in international conferences, strengthening his reputation as an expert in tax law.

He has been recognized in legal publications and graduated in the top 10 of his class, Javier keeps abreast of the latest trends in his field and is permanently invited as a speaker and panelist at conferences in his field. His commitment to excellence and his focus on providing high quality advice at Cariola Díez Pérez-Cotapos strengthen his clients’ position in the tax environment.

Professional Memberships

-Director of the Fundación de Estudios Sistémicos Tributarios.

-Director of the local branch of the International Fiscal Association (IFA).

-Member of the Tax Commission of the Santiago Bar Association (Colegio de Abogados).

-Member of panel of tax experts studying proposals for future tax reforms.

Publications

DOMINGUEZ, CERON, MORALES, PALOMINOS, RETAMAL and SALINAS; Erudito Código Civil Chileno y Normas Complementarias. Legis Chile Editor (2011).

INTERNATIONAL FISCAL ASSOCIATION; Cahiers de Droit Fiscal International 2019: Interest deductibility: The implementation of BEPS action 4.

CERON. El Principio de reparación integral del daño, los baremos y los topes o límites indemnizatorios, en El Principio de reparación integral en sus contornos actuales. Una revisión desde el derecho chileno, latinoamericano y europeo. Legal Publishing Chile-Thomson Reuters (2019).

JOURNAL OF INTERNATIONAL TAXATION. Indirect transfer rules in Latin America: focus on Chile (Thompson Reuters, June 2021).

CERON. Excess debt rules in Chile. Current status and reception of the BEPS Plan recommendations. Chilean National Report prepared for the XII Latin American Regional Meeting IFA Lima 2022.

Various articles in the specialized press and newspapers (Bloomberg Tax, Latin Lawyer, Diario Financiero, La Tercera).

Personal

Universidad de Los Andes, Law School, Undergraduate Professor of Tax Law.

Universidad de Los Andes, Law School, Master Professor of Corporate Taxation.

Universidad de Chile, Law School, Professor of Tax Legislation.

Universidad del Desarrollo,. Law School, Professor Magister in Corporate Law.

Universidad del Desarrollo, Law School, Professor of Advanced Taxation Diploma.

Universidad de Chile, Law School, Professor, Diploma in Tax Modernization.

Pontificia Universidad Católica de Chile, . Law School, – Assistant Professor of Civil Law.

Pontificia Universidad Católica de Chile, . Law School, – Assistant Professor of Civil Law.

Pontificia Universidad Católica de Chile, Law School, . School of Law. Research assistant and assistant in the organization of seminars and colloquiums on civil liability issues.

Languages Spoken

Spanish and English.