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Manuel José Garcés

Manuel José Garcés



tel: +56 2 2928 2226
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Local Time: Sat. 06:04


He advises clients in local and international tax consulting, personal and corporate tax planning, foreign investments and tax litigation.

Bar Admissions

Chile (2010).


  • Law, Universidad Católica de Chile.
  • Exchange student, New York University (2006).
  • Degree in Tax Law with a minor in Litigation, Universidad Diego Portales (2010).
  • LL.M. in International Taxation, University of Florida (2011).
Professional Career

Professional Activities and Experience

  • Professor of Tax Law Master program, Universidad Diego Portales (2013-2018).


New Tax Regimes
Carey, August 2016

TAXPAYER REGIME A REGIME B METHOD FOR EXERCISING THE OPTION Public Corporations, Closed Corporations and “Sociedad en Comandita por Acciones”. N/A Mandatory regime. N/A Individual Companies and Individual Limited Liability Companies. Applicable provided the owner of the company is: (i)an individual domiciled or resident in Chile; and/or (ii)an individual or entity domiciled or resident abroad (together as “Final Taxpayers)...

Additional Articles

  • Co-author of the article «Chile’s Approach to the Taxation of the Digital Economy», IBA (2019)
  • Co-author of the article «Equity or Debt? Funding Foreign Investment in Chile», International Tax Review (2012).
  • Co-author of the article «VAT Relief in Operational Projects in Chile», Practical Latin American Tax Strategies, Thomson Reuters (2013).

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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