Morales & Besa

Tax

Partner of Tax team at Morales & Besa.

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).

Spanish and English.

LL.M, The University of Edinburgh, United Kingdom, 2019. Chilean Supreme Court, Admitted to practice. Law Degree, Universidad de los Andes, 2012. Certificate in Taxation, FEN, Universidad de Chile, 2017.