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Jessica Power

Jessica Power



  • Tax Law

WSG Practice Industries



WSG Leadership

Tax Law

Partner at Carey and head of Carey’s Tax Group. She has broad experience advising domestic and foreign clients on corporate and personal tax planning, local and international tax consulting, mergers and acquisitions and foreign investment transactions. She also has vast experience litigating against the Chilean tax authority, including Tax Courts, Court of Appeals and the Supreme Court. She has advised on tax matters for companies such as MetLife, Provida, Saesa, Masisa and Paz Corp, among others.

Bar Admissions

Chile (1999).


  • Law, Universidad de Chile (Summa Cum Laude).
  • Degree in Tax Law, Universidad de Chile.
Professional Career

Significant Accomplishments

  • Recognized in Tax, Chambers Latin America.
  • Recognized in Tax, The Legal 500.
  • Recognized in Tax, Latin Lawyer 250.
  • Recognized in Corporate Tax - Advisory, Who's Who Legal.
  • Recognized in Tax, Best Lawyers.
  • Recognized in Tax, Top Ranked Legal.
  • "Women in Tax Leaders" Award, International Tax Review (2017).
  • Named Lawyer of the Year in Tax, Best Lawyers (2014).
  • Recognized as one of the 100 female leaders in Chile, El Mercurio (2008 and 2015).

Professional Associations

  • International Fiscal Association

Professional Activities and Experience

  • Founder and mentor of the mentorship program for young female lawyers "Learning to Lead", organized by Carey (2015).
  • Member and former director of International Fiscal Association Chilean Branch.
  • She has been professor of Tax Law at the undergraduate level at the Faculty of Law, Universidad de Chile.
  • Member of the Chilean Bar Association.


Congress Approves Bill that Establishes Tax Measures to Reactivate the Economy
Carey, August 2020

On August 18, the Chamber of Deputies and the Senate approved a bill introduced by the government on June 25, which establishes the emergency plan to promote economic recovery and employment. Although in its first phase, the project was modified and approved by the Chamber of Deputies, and rejected by the Senate, the new proposal submitted by the Joint Commission was approved in its entirety by the Congress...

Congress Approves a Bill that Includes an Instant Depreciation Regime for Intangible Assets Consisting of Industrial and Intellectual Property Rights or a New Plant Variety
Carey, August 2020

On Tuesday, August 18, the Congress approved a bill that contemplates several tax measures in order to inject liquidity and promote economic reactivation (the "Bill"). Among other measures, the Bill grants the possibility to Corporate Tax taxpayers who declare effective income according to complete accounting, to instantly depreciate 100% of the value of new or imported fixed assets acquired between June 1, 2020 and December 31, 2022...

Resolution No. 61/202 of Chilean Tax Authority Amends Instructions on Certificate No. 66 on Donations / Supreme Decree No. 1,043 which Contains New Tax Measures
Carey, July 2020

Resolution No. 61/202 of Chilean Tax Authority amends instructions on Certificate No. 66 on donations and expenses associated with the global outbreak of Covid-19 July 6, 2020 On June 17, the Internal Revenue Service issued the Resolution No. 61 through which it modified the Resolution No. 49, which creates the certificate that recipients must issue for the donations they receive in the context of the health crisis produced by Covid-19. According to Resolution No...

Additional Articles

  • Co-author of the Chilean chapter in ICLG - Corporate Tax (2019 and 2020).
  • Co-author of the Chilean chapter in Corporate Tax, Global Practice Guides, Chambers & Partners (2016).

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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