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2026 Edition
General corporate tax
Tier 2
50 firms ranked
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Tier 1

Carey
6 practice areas
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EY
7 practice areas
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Fischer y Cía
6 practice areas
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KPMG
7 practice areas
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PwC
7 practice areas
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Tier 2

Baker McKenzie
5 practice areas
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Barros & Errázuriz Abogados
2 practice areas
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Claro & Cia
4 practice areas
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Deloitte
7 practice areas
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Philippi Prietocarrizosa Ferrero DU & Uría
5 practice areas
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Tier 3

Arteaga Gorziglia & Cia Abogados
6 practice areas
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B2SG Legal
4 practice areas
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CMS Carey & Allende
6 practice areas
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Cabello & Cía
3 practice areas
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Cariola Díez Pérez-Cotapos & Cía
5 practice areas
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Cuatrecasas
5 practice areas
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Garrigues
5 practice areas
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Morales & Besa
5 practice areas
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PAGBAM Schwencke Chile
3 practice areas
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Recabarren & Asociados
5 practice areas
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Russi & Eguiguren | Quadrant
6 practice areas
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Torretti & Martínez-Conde
3 practice areas
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Ulloa & Cia
6 practice areas
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az
7 practice areas
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Tier 4

Allende Bascunan & Cia
2 practice areas
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Aninat Abogados
3 practice areas
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Baraona Marshall
5 practice areas
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Bofill Mir
3 practice areas
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Bruzzone & González Abogados
2 practice areas
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Chirgwin Peñafiel
4 practice areas
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Clyde & Co Chile
3 practice areas
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Eluchans Abogados
2 practice areas
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Forvis Mazars
6 practice areas
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Larrain & Asociados Abogados
3 practice areas
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Mena Alessandri & Asociados
5 practice areas
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Misraji & Bejar Abogados
4 practice areas
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Porte & Canales Abogados & Consultores
2 practice areas
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Puente Sur
6 practice areas
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Sapag & González Abogados
2 practice areas
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Tax Advisors
5 practice areas
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Other notable

Ancelovici & Trucco Asociados
2 practice areas
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EGB Abogados (WTS)
6 practice areas
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Estudio Guzman
2 practice areas
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Grupo Vial Abogados
5 practice areas
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HD Legal
3 practice areas
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Lathrop Mujica Herrera & Diez Abogados
3 practice areas
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Lembeye
3 practice areas
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Salcedo & Cía
6 practice areas
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TGS C&C Canessa
2 practice areas
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Zúñiga Campos Abogados
1 practice area
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Indirect tax
Tier 1
15 firms ranked
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Tier 1

Carey
6 practice areas
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Deloitte
7 practice areas
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EY
7 practice areas
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Fischer y Cía
6 practice areas
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KPMG
7 practice areas
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PwC
7 practice areas
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Tier 2

Cariola Díez Pérez-Cotapos & Cía
5 practice areas
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Chirgwin Peñafiel
4 practice areas
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Claro & Cia
4 practice areas
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Cuatrecasas
5 practice areas
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Puente Sur
6 practice areas
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Recabarren & Asociados
5 practice areas
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Russi & Eguiguren | Quadrant
6 practice areas
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Tier 3

Fuensalida & Del Valle
3 practice areas
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Other notable

Grupo Vial Abogados
5 practice areas
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Tax controversy
Tier 2
17 firms ranked
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Tier 1

Carey
6 practice areas
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Fischer y Cía
6 practice areas
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Philippi Prietocarrizosa Ferrero DU & Uría
5 practice areas
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PwC
7 practice areas
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Tier 2

Baraona Marshall
5 practice areas
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Cabello & Cía
3 practice areas
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Deloitte
7 practice areas
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Garrigues
5 practice areas
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Larrain & Asociados Abogados
3 practice areas
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Recabarren & Asociados
5 practice areas
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Tier 3

Cariola Díez Pérez-Cotapos & Cía
5 practice areas
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KPMG
7 practice areas
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Morales & Besa
5 practice areas
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Puente Sur
6 practice areas
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Ulloa & Cia
6 practice areas
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az
7 practice areas
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Other notable

Grupo Vial Abogados
5 practice areas
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Transactional tax
Tier 1
20 firms ranked
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Tier 1

Carey
6 practice areas
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Claro & Cia
4 practice areas
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Deloitte
7 practice areas
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EY
7 practice areas
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KPMG
7 practice areas
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Philippi Prietocarrizosa Ferrero DU & Uría
5 practice areas
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PwC
7 practice areas
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Tier 2

B2SG Legal
4 practice areas
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Baker McKenzie
5 practice areas
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Cuatrecasas
5 practice areas
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Fischer y Cía
6 practice areas
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Garrigues
5 practice areas
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Morales & Besa
5 practice areas
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PAGBAM Schwencke Chile
3 practice areas
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Russi & Eguiguren | Quadrant
6 practice areas
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Tier 3

az
7 practice areas
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Other notable

Bofill Mir
3 practice areas
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Grupo Vial Abogados
5 practice areas
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Lathrop Mujica Herrera & Diez Abogados
3 practice areas
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Salcedo & Cía
6 practice areas
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Transfer pricing
Tier 1
11 firms ranked
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Tier 1

Deloitte
7 practice areas
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EY
7 practice areas
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KPMG
7 practice areas
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PwC
7 practice areas
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Tier 2

BaseFirma
3 practice areas
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Grant Thornton
3 practice areas
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Puente Sur
6 practice areas
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Salcedo & Cía
6 practice areas
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TPC Group
3 practice areas
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Other notable

EGB Abogados (WTS)
6 practice areas
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Forvis Mazars
6 practice areas
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Linked Reviews
Tax

Since its opening in 1923 the global accounting firm has been tied to the Chilean market, developing a strong tax planning, consulting and advisory practice. Moreover, since 2015 Deloitte Chile and Deloitte Canada have combined their operations to provide more services in North and South America. Deloitte is one of the largest tax and legal services providers in Chile and it focuses on M&A transactions, family offices, litigation and transfer pricing. In addition, the team advises clients on the impact of the BEPS on their operations.

One example of the firm’s recent work saw it advise a Chilean multinational retail group. The scope of the services included the diagnosis, design and implementation of a new company engaged in high-value activities. The analysis included a new transfer pricing model that enables the group to comply with the tax and transfer pricing regulations in force in all the jurisdictions involved in the new TP model.

During the research period the firm welcomed two senior managers, Javiera Ruidiaz and Maria Fernanda Becker, in addition to new partner Susana Zamora and director Jorge Martinez.

Client feedback

“World-based and can use different sources around the globe easily.”

“Deep knowledge of our sector, the jurisdictions where we operate, and our internal strategy.”

Ethics seems to be playing a subservient role to an entitlement culture borne out of a pervasive ‘revenue at all costs’ mentality at the big four
Tom Goldstein’s attempt to overturn his tax conviction was shot down; in other news, Deloitte promoted several tax partners in Italy
The big four spin-off firm becomes Taxand’s second UK member; in other news, Haynes Boone launched a UK tax practice
Following Richard Houston’s switch to the newly formed Deloitte EMEA, Graves has the opportunity to bring Deloitte’s tax practice up to speed with its rivals
Darren Graves will succeed Richard Houston, who is set to lead Deloitte EMEA; in other news, Morgan Lewis hired a three-partner tax team in New York
As recent surveys suggest a disconnect between AI adoption and employee engagement, the big four risk digging themselves into a strategic hole
As the firm embarks on a major shakeup of its EMEA partnerships, some staff will be watching nervously
Our first instalment features analysis of Deloitte’s landmark EMEA merger, Donald Trump’s Supreme Court tariff showdown and Venezuela’s tax evolution
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