Patrick Humphreys

Practice Areas

Corporate Taxation and Business Reorganisations: This is the core of his practice. His career has centred on providing advice on business taxation matters, both domestic and foreign, with special emphasis on business reorganisations.

International Tax Structuring: In a global environment where tax regulations are rapidly evolving, as demonstrated by the OECD's BEPS initiatives, which are closely followed by the Chilean authorities, his experience in creating cross-border structures is fundamental. His profound knowledge of double taxation treaties and the Multilateral Instrument (MLI) allows him to design corporate architectures that optimise the tax burden and comply with the highest standards of transparency and regulatory compliance.

Private Wealth & Estate Planning: This specialisation, which aligns with the firm's general work in estate law and his partner's recognition in the "High Net Worth" category by Chambers, demonstrates his ability to advise high-net-worth individuals and families on the structuring, protection, and transfer of their assets in a tax-efficient manner.

Value Added Tax (VAT): His command of VAT, a tax that accounts for almost half of Chile's tax revenue, is another of his differentiators. His expertise is not limited to the traditional aspects of this tax; it extends to the most modern frontiers of taxation. His participation as a speaker at international seminars on the "Issues of VAT on digital platforms" positions him as an expert in the taxation of the digital economy, an area of growing importance and complexity.

Career

Founding Partner at Garnham Abogados (2013-Present): As one of the firm's leaders alongside Arturo Garnham, he has been instrumental in positioning the firm as a benchmark in the Chilean legal market. For over a decade in this position, he has directed and consolidated the tax advisory area, turning it into a practice recognised for its excellence and sophistication.

Founding Partner at Koehler & Humphreys Abogados (2011-2013): Before joining his current firm, he was a founding partner and head of the tax and corporate area at Koehler & Humphreys Abogados. This early experience as a partner demonstrates that he has been in leadership positions for most of his career, assuming management and business development responsibilities from the outset.

Formative Roles (2004-2010): His formative years as an associate lawyer at Elías & Koehler Abogados (2008-2010) and Elías & Cía. (2004-2008) allowed him to build a solid base of experience in tax, corporate, and real estate matters. This initial exposure to various areas of business law provided him with the comprehensive perspective he now applies in his highly specialised practice.

Professional Memberships

International Fiscal Association (IFA) / Chilean Institute of Tax Law (Instituto Chileno de Derecho Tributario - IChDT)

Languages Spoken

English and Spanish

Expert in these Jurisdictions

Chile

Experience

A. Managerial Role at Universidad Adolfo Ibáñez (UAI)

At the prestigious Faculty of Law of UAI, Mr Humphreys holds roles of great responsibility that confirm his academic authority:

- Academic Co-Director of the Master's in Tax Management and Administration (MDGT): This is one of the most important postgraduate tax programmes in Chile. His directorial role involves fundamental responsibility for the curriculum design and academic quality of the programme, positioning him as a key architect in the training of the country's future tax leaders.

- Adjunct Professor: Since 2020, he has taught at the Faculty of Law, contributing directly to the education of new lawyers.

- Specialisation Professor: His teaching extends to highly specialised programmes, such as his course on "Taxation of Non-Profit Organisations" in the Diploma in Advanced Specialisation in Taxation (DEAT), which demonstrates his mastery of niche areas.

B. International Profile: Professorships and Regional Forums

His reputation as an expert has crossed Chile's borders, becoming established at a Latin American level:

- Professor at the University of Lima, Peru: He teaches the "Double Taxation Treaties" course in the Master's in Taxation and Fiscal Policy programme at this renowned Peruvian university. Being invited to teach such a complex subject in a foreign postgraduate programme is an unequivocal testament to his status as a regional expert.

Speaker at International Conferences: His participation as a speaker at the most relevant forums in the region focuses on the most current and challenging topics in international taxation. His presentations include:

- IFA LATAM 2024: On "Taxation of individuals' holding companies and tax transparency," a central theme in the global fight against tax avoidance.

- IFA Peru Virtual Forum: On the "practical effects of the MLI in Latin America," analysing the impact of the instrument that is redesigning the global network of tax treaties.

- VI International Taxation Seminar: On the "Issues of VAT on digital platforms," addressing the forefront of taxation in the digital economy.

These engagements are not random. They constitute a curated platform of thought leadership, focused on the inflection points of modern tax policy: transparency, international cooperation, and digitalisation. This activity demonstrates that he not only applies the law but actively participates in the dialogue that shapes it, which in turn positions Garnham Abogados as a firm with "expert voices" and a centre of intellectual capital.

C. Industry and Association Leadership

To crown his academic and leadership profile, Mr Humphreys holds the prestigious position of Director of the Scientific Committee of IFA Chile. The International Fiscal Association (IFA) is the world's leading organisation in tax matters. Leading its scientific committee at a national level places him at the epicentre of technical and doctrinal debate in Chile, validating him as an expert among his peers.

Publications

Cahiers de droit fiscal international. "A: Residence for corporate income tax purposes", Chile Branch Report. Volume 109, 2025 Lisbon Congress, International Fiscal Association, 2025.

Cuadernos de Fiscalidad Internacional. "Tema 1: Sociedades holdings off-shore y transparencia fiscal", Chile Branch Report. XIV Encuentro Regional Latinoamericano, IFA LATAM, 2024.

Education

Awards