María Paz De Carcer

Practice Areas

Tax.

Career

Universidad de Chile, Law school, Master of Laws in Tax Law, 2022. Northwestern University, Pritzker School of Law, Master of Laws, 2018. Pontificia Universidad Católica de Chile, Law School, 2014 (summa cum laude). Her experience focuses on national and international tax law, advising clients on corporate and high-net-worth tax design and structuring, consulting on local and international tax matters, including investment entry and exit strategies, project financing, mergers and acquisitions (national and cross-border), taxation in company reorganization and defense in tax litigation and before the authority administrative. She participates as one of the representatives of the senior lawyers in the office.

She has also participated as a speaker in webinars and panels of Young IFA Network (IFA) and IFA on matters of taxation of natural resources (IFA Brazil), beneficial ownership (IFA Peru and IFA LATAM Regional Meeting in Quito) and double taxation treaty between Chile and the Netherlands (IFA Chile). She has also published in magazines and specialty publications and was a Branch Report for Chile the Cahiers 2025 in Cape Town.

She has focused her practice on corporate and high-net-worth tax design and structuring, including investment entry and exit strategies, project finance, mergers and acquisitions (domestic and cross-border) and corporate reorganization taxation.

In recent years, María Paz has intensified her expertise in the defense of taxpayers before administrative authorities and tax litigation, also working academically in this field as a professor and coordinator of postgraduate programs.

She actively participates in the international tax community through the IFA, YIN and WIN networks, exhibiting at seminars, Latin American congresses and publishing in specialized journals and publications.

Publications

-La prueba del beneficiario efectivo en los convenios sobre doble tributación (Volume 15, Revista de Derecho tributario at Universidad de Concepción – 2024).

-Branch Report Subject 1, IFA Cahiers 2024 Cape Town.

Personal

Co-Director and professor of Civil Tax Litigation, Universidad Adolfo Ibañez.

Academic Coordinator of the Diploma in Tax Litigation and Auditing, Universidad Adolfo Ibañez

Academic Coordinator Master’s Degree in Tax Litigation and Auditing, Universidad Adolfo Ibañez

Professor of International Taxation at Diploma in Tax Litigation and Auditing, Universidad Adolfo Ibañez

Professor of master’s degree in Tax Litigation and Auditing, Universidad Adolfo Ibañez

Professor of the 2023 Tax News Seminar, Universidad Adolfo Ibáñez.

Languages Spoken

Spanish and English.