Chile

August 17, 2018

Felipe Dominguez
	Senior Manager PwC Chile Santiago +56 2 29400152 felipe.dominguez@cl.pwc.com Felipe Domínguez is a senior manager at PwC Chile with over ten years of experience in the tax law practice in the country, and has been working for the TCDR practice in PwC for over six years. Felipe is fully dedicated to resolving tax disputes and controversies with the local tax administration in all tax issues, such as income taxes, VAT, transfer-pricing issues. He has actively participated in tax audits, fiscal reviews, formal administrative review procedures, and judicial tax claims before the Tax and Customs Tax Courts, and the High Courts in Chile (Appeals Court and Supreme Court). As a member of the TCDR practice in PwC Chile Felipe provides services to domestic and foreign clients in all matters related to resolving tax issues in Chile, including administrative procedures, tax audits and litigation before Tax Courts and higher Courts.

Felipe Dominguez

Senior Manager

PwC Chile

Santiago

+56 2 29400152

felipe.dominguez@cl.pwc.com

Felipe Domínguez is a senior manager at PwC Chile with over ten years of experience in the tax law practice in the country, and has been working for the TCDR practice in PwC for over six years.

Felipe is fully dedicated to resolving tax disputes and controversies with the local tax administration in all tax issues, such as income taxes, VAT, transfer-pricing issues. He has actively participated in tax audits, fiscal reviews, formal administrative review procedures, and judicial tax claims before the Tax and Customs Tax Courts, and the High Courts in Chile (Appeals Court and Supreme Court).

As a member of the TCDR practice in PwC Chile Felipe provides services to domestic and foreign clients in all matters related to resolving tax issues in Chile, including administrative procedures, tax audits and litigation before Tax Courts and higher Courts.

Gonzalo Schmidt Gabler
	Partner, Tax Controversy and Dispute Resolution PwC Santiago +562 29400152 gonzalo.schmidt@cl.pwc.com www.pwc.cl Gonzalo Schmidt is a Partner at PwC Chile, in the Santiago Tax & Legal Services practice, and he is the partner in charge of the Tax Controversy and Dispute Resolution Department. On July 2018 he was also appointed partner in charge of Marketing and Communications of the firm. Gonzalo joined PwC Chile in January of 2007, advising national and multinational corporations in their defense in tax audits and tax claim processes. From August of 2010 to November of 2012, he worked in the Chilean Tax Administration (SII) at the Tax Litigation Department of the National Directorate, helping to implement and develop the fiscal defense in the new tax justice procedure in the whole country, whereby for the first time of the history of Chile, the tax courts are independent from the tax authorities. Gonzalo has substantial experience in tax audits process, administrative appeals, tax claims, taxpayers rights violation procedures, real estate tax claims and transfer pricing tax claims before the Chilean Internal Revenue Service, Tax and Customs Courts and Chilean Courts of Law. Gonzalo is Bachelor of Law from the Universidad de Los Andes, and also holds a Degree in Management and Tax Planning at the Pontificia Universidad Católica de Chile. He also has participated as lecturer at the specialization program "New Tax Justice", and he has written and co published several articles regarding tax matters (e.g. "The New Tax Justice in Chile", "Discovery in Chile", "Transfer pricing tax claims under Chile's new tax justice law", "Chile: New anti-avoidance rules: Substance over form?, "The catalogue of avoidance").

Gonzalo Schmidt Gabler

Partner, Tax Controversy and Dispute Resolution

PwC

Santiago

+562 29400152

gonzalo.schmidt@cl.pwc.com

www.pwc.cl

Gonzalo Schmidt is a Partner at PwC Chile, in the Santiago Tax & Legal Services practice, and he is the partner in charge of the Tax Controversy and Dispute Resolution Department. On July 2018 he was also appointed partner in charge of Marketing and Communications of the firm.

Gonzalo joined PwC Chile in January of 2007, advising national and multinational corporations in their defense in tax audits and tax claim processes. From August of 2010 to November of 2012, he worked in the Chilean Tax Administration (SII) at the Tax Litigation Department of the National Directorate, helping to implement and develop the fiscal defense in the new tax justice procedure in the whole country, whereby for the first time of the history of Chile, the tax courts are independent from the tax authorities.

Gonzalo has substantial experience in tax audits process, administrative appeals, tax claims, taxpayers rights violation procedures, real estate tax claims and transfer pricing tax claims before the Chilean Internal Revenue Service, Tax and Customs Courts and Chilean Courts of Law.

Gonzalo is Bachelor of Law from the Universidad de Los Andes, and also holds a Degree in Management and Tax Planning at the Pontificia Universidad Católica de Chile. He also has participated as lecturer at the specialization program "New Tax Justice", and he has written and co published several articles regarding tax matters (e.g. "The New Tax Justice in Chile", "Discovery in Chile", "Transfer pricing tax claims under Chile's new tax justice law", "Chile: New anti-avoidance rules: Substance over form?, "The catalogue of avoidance").

Francisco Selamé Marchant
	Partner, Tax Controversy and Dispute Resolution PwC Santiago +562 29400150 francisco.selame@cl.pwc.com www.pwc.cl Languages: Spanish, French and English. Francisco is Partner of the Tax and Legal Department of PwC Chile since January 1, 2006, and leader of the Tax Controversy and Dispute Resolution Department. Francisco has over 20 years of professional experience in advising domestic and multinational companies in national and international tax and legal matters. Also, Francisco has substantial experience in controversy and dispute resolution with the tax administration. In these matters, his work ranged from legal services in relation to reviews, audits, disputes and litigation to strategic advice on tax risk management and legal advice on major transactions. Francisco is a lawyer and holds a Magister in Public Finances and Tax Law from University of Paris. Also, he is Professor of Tax Law at the Law School of Universidad de Chile and director of the LLM Tax Program at the same University. Leader Partner of Tax and Legal Latin American Network (LAN) since November 1st 2012. He is a member of the Chilean Institute of Tax Law, elected as its President for the period 2006-2008. He is also member of IFA Chile and part of its Academic Committee. He is part of the Chilean Bar Association and member of the Tax Committee of the Santiago Chamber of Commerce.

Francisco Selamé Marchant

Partner, Tax Controversy and Dispute Resolution

PwC

Santiago

+562 29400150

francisco.selame@cl.pwc.com

www.pwc.cl

Languages: Spanish, French and English.

Francisco is Partner of the Tax and Legal Department of PwC Chile since January 1, 2006, and leader of the Tax Controversy and Dispute Resolution Department.

Francisco has over 20 years of professional experience in advising domestic and multinational companies in national and international tax and legal matters. Also, Francisco has substantial experience in controversy and dispute resolution with the tax administration. In these matters, his work ranged from legal services in relation to reviews, audits, disputes and litigation to strategic advice on tax risk management and legal advice on major transactions.

Francisco is a lawyer and holds a Magister in Public Finances and Tax Law from University of Paris. Also, he is Professor of Tax Law at the Law School of Universidad de Chile and director of the LLM Tax Program at the same University.

Leader Partner of Tax and Legal Latin American Network (LAN) since November 1st 2012.

He is a member of the Chilean Institute of Tax Law, elected as its President for the period 2006-2008. He is also member of IFA Chile and part of its Academic Committee.

He is part of the Chilean Bar Association and member of the Tax Committee of the Santiago Chamber of Commerce.