Chile

August 16, 2017

Felipe Dominguez Celis
	PwC Av. Andrés Bello 2711 Las Condes Santiago Chile Tel: +562 29400723 Email: felipe.dominguez@cl.pwc.com Website: www.pwc.cl Felipe Dominguez Celis joined PwC in April 2006 and is a senior manager at PwC in the Santiago tax and legal services practice. He is also part of the tax controversy and dispute resolution department. Felipe's main area of practice involves representing clients, including local and international corporations and individuals, having experience in tax audits processes, 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 Appeals Court and Supreme Court. Although Felipe joined PwC in April 2006, from January 2009 to November 2012, he worked as an associate at a prestigious law firm in Chile assisting and representing clients in the most diverse tax matters, including tax consulting, tax planning, tax audits and judicial tax claims. Felipe has a bachelor's degree in law from the University of Los Andes, and also holds a degree in management and tax planning from the Pontifical Catholic University of Chile. He also 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").

Felipe Dominguez Celis

PwC

Av. Andrés Bello 2711

Las Condes

Santiago

Chile

Tel: +562 29400723

Email: felipe.dominguez@cl.pwc.com

Website: www.pwc.cl

Felipe Dominguez Celis joined PwC in April 2006 and is a senior manager at PwC in the Santiago tax and legal services practice. He is also part of the tax controversy and dispute resolution department.

Felipe's main area of practice involves representing clients, including local and international corporations and individuals, having experience in tax audits processes, 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 Appeals Court and Supreme Court.

Although Felipe joined PwC in April 2006, from January 2009 to November 2012, he worked as an associate at a prestigious law firm in Chile assisting and representing clients in the most diverse tax matters, including tax consulting, tax planning, tax audits and judicial tax claims.

Felipe has a bachelor's degree in law from the University of Los Andes, and also holds a degree in management and tax planning from the Pontifical Catholic University of Chile. He also 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").

David Lagos
	Deloitte Chile Rosario Norte 407, 6th floor Las Condes Santiago Chile Tel: + 56 22 7297337 Email: dlagosf@deloitte.com Website: www.deloitte.com David Lagos, Deloitte Chile, joined the firm in 2013. He has since been providing services related to litigation in tax trials, administrative proceedings and tax consulting in general, contributing with his expertise and assisting the tax and legal department on their vast range of services. Furthermore, he has provided legal and tax advisory services for important corporations, giving his professional opinion and drafting legal reports related to intricate tax issues and scenarios. He has represented multinational and local companies before the Chilean IRS and national tax courts, defending their position and ensuring compliance with Chilean laws, even before the Supreme Court. At the beginning of his professional career, he was part of the Chilean IRS for five years, advising the division that oversees Chile's upper income taxpayers and transfer pricing issues. Subsequently, he was one of the four judges in charge of introducing the new judicial tax system in 2010, contributing to its development in a successful way and setting in motion the country's contemporary specialised courts, after which he decided to join Deloitte. During 2016, his team dealt with important and complex cases before the Chilean IRS, achieving excellent results for their clients. At the same time, and throughout his professional career, he has been an active member of the academic staff for various and highly respected educational institutions in Chile, imparting courses in tax law as well as business and economics. David is an attorney with a degree from the University of Chile. He also holds a business administration degree from the Santo Tomás University and a master's degree in international taxation from the Pontifical Catholic University of Valparaíso.

David Lagos

Deloitte Chile

Rosario Norte 407, 6th floor

Las Condes

Santiago

Chile

Tel: + 56 22 7297337

Email: dlagosf@deloitte.com

Website: www.deloitte.com

David Lagos, Deloitte Chile, joined the firm in 2013. He has since been providing services related to litigation in tax trials, administrative proceedings and tax consulting in general, contributing with his expertise and assisting the tax and legal department on their vast range of services.

Furthermore, he has provided legal and tax advisory services for important corporations, giving his professional opinion and drafting legal reports related to intricate tax issues and scenarios.

He has represented multinational and local companies before the Chilean IRS and national tax courts, defending their position and ensuring compliance with Chilean laws, even before the Supreme Court.

At the beginning of his professional career, he was part of the Chilean IRS for five years, advising the division that oversees Chile's upper income taxpayers and transfer pricing issues.

Subsequently, he was one of the four judges in charge of introducing the new judicial tax system in 2010, contributing to its development in a successful way and setting in motion the country's contemporary specialised courts, after which he decided to join Deloitte.

During 2016, his team dealt with important and complex cases before the Chilean IRS, achieving excellent results for their clients.

At the same time, and throughout his professional career, he has been an active member of the academic staff for various and highly respected educational institutions in Chile, imparting courses in tax law as well as business and economics.

David is an attorney with a degree from the University of Chile. He also holds a business administration degree from the Santo Tomás University and a master's degree in international taxation from the Pontifical Catholic University of Valparaíso.

Gonzalo Schmidt Gabler
	PwC Av. Andrés Bello 2711 Las Condes Santiago Chile Tel: +562 29400152 Email: gonzalo.schmidt@cl.pwc.com Website: www.pwc.cl Gonzalo Schmidt Gabler is a partner at PwC Chile in the Santiago tax and legal services practice. He is also the partner in charge of the tax controversy and dispute resolution department. Gonzalo joined PwC Chile in January 2007, advising national and multinational corporations in their defence in tax audits and tax claim processes. From August 2010 to November 2012, he worked in the Chilean Tax Administration (SII) in the tax litigation department of the National Directorate, helping to implement and develop the fiscal defence in the new tax justice procedure in the whole country, whereby for the first time in Chile's history 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 has a bachelor's degree in law from the University of Los Andes, and also holds a degree in management and tax planning from the Pontifical Catholic University of Chile. He also has participated as lecturer at the specialisation programme called "New Tax Justice" and 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", and "Chile: New anti-avoidance rules: Substance over form?").

Gonzalo Schmidt Gabler

PwC

Av. Andrés Bello 2711

Las Condes

Santiago

Chile

Tel: +562 29400152

Email: gonzalo.schmidt@cl.pwc.com

Website: www.pwc.cl

Gonzalo Schmidt Gabler is a partner at PwC Chile in the Santiago tax and legal services practice. He is also the partner in charge of the tax controversy and dispute resolution department.

Gonzalo joined PwC Chile in January 2007, advising national and multinational corporations in their defence in tax audits and tax claim processes. From August 2010 to November 2012, he worked in the Chilean Tax Administration (SII) in the tax litigation department of the National Directorate, helping to implement and develop the fiscal defence in the new tax justice procedure in the whole country, whereby for the first time in Chile's history 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 has a bachelor's degree in law from the University of Los Andes, and also holds a degree in management and tax planning from the Pontifical Catholic University of Chile. He also has participated as lecturer at the specialisation programme called "New Tax Justice" and 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", and "Chile: New anti-avoidance rules: Substance over form?").