Santiago Martinez

Mr. Martínez concentrates his practice in tax law. He has experience in advising local and foreign clients in M&A, investments in Chile, international operations, reorganizations, among others. During his career he has represented clients before Municipalities, local tax authority (Servicio de Impuestos Internos) and Tax Courts (Tribunales Tributarios y Aduaneros).

Mr. Martínez worked as an international associate in the London office of Cleary Gottlieb Steen & Hamilton tax team (2019-2020).

Prior to joining Morales & Besa in 2020, he was an associate at Cariola Diez Pérez-Cotapos tax team (2013-2018).

He is the author of “Environmental taxation in Chile: A critical analysis” (2020) and co-author of “Tax Litigation in Chile” (2018).