The six-member tax team at full-service firm Morales & Besa advises corporate clients from the banking, insurance, industrial and retail sectors. It is best known for its experience in cross-border tax work, including large M&A and financing transactions. The group also assists with tax counselling and contentious matters. The practice is led by tax law specialist Santiago Martínez, who ‘has great technical ability’, while counsel Gracia Curtze advises corporate clients and family offices on tax issues.

Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘Their availability stands out not only in relation to formally-agreed mandates, but also for their willingness to engage in conversations and help out with minor doubts. Always available.’

  • ‘Santiago Martínez has great technical ability.’

Key clients

  • Global Infrastructure Partners
  • República de Chile
  • Citigroup Global Markets
  • Santander US Capital Markets
  • Scotia Capital (USA)
  • SMBC Nikko
  • Embotelladora Andina - Bonds issuances
  • Scotiabank Chile
  • Banco Bice - ODATA
  • Dorias Transportation Company
  • Enerside Solar Chile I
  • Cencosud
  • Anglo Pacific
  • GSI Capital

Work highlights

  • Acted for the Republic of Chile and the Ministry of Finance in the issuance and global offering of a new sustainable sovereign bond, such assistance including tax advice.
  • Advised Citigroup Global Markets, Santander US Capital Markets, Scotia Capital (USA) and SMBC Nikko, as initial purchasers, on the issuance and placement of ENAP notes, such matters necessitating tax advice.
  • Advised Global Infrastructure Partners on the execution of a joint venture operation.

Lawyers

Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.

Practice head

The lawyer(s) leading their teams.

Santiago Martínez