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Manuel José Garcés

Manuel José Garcés



  • Tax Law

WSG Practice Industries


WSG Leadership

Tax Group



Partner at Carey and co-head of Carey’s Tax Group. 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

Significant Accomplishments

  • Recognized in Tax, Chambers Latin America.
  • Recognized in Tax, The Legal 500.

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).


Chilean Tax Reform

A new project to reform and modernize the Chilean tax system, and boost investment in the country, was presented by the government of President Sebastián Piñera on August 23, 2018. Through this website, and as with the two previous tax reforms, Carey will offer an analysis of the main proposed...

Learning to Lead (Aprendiendo a Liderar)

The objective of the "Learning to Lead" program is to support young female lawyers to promote the development of their professional career and aquire/enhance leadership skills, both professionally and personally. The program is part of the Women in the Profession (WIP) project of the Cyrus R. Vance...

Legal Microsite COVID-19

Aware of the great challenges that our clients, are and will continue to face, in Chile and in the world, due to the Covid-19 pandemic, we have prepared a microsite that aims to answer what we believe are currently the main legal questions. The answers contained in this microsite are, by nature,...

Pro Bono

Pro bono work is essential in Carey's legal practice. We believe that our lawyers may make a possitive impact in society, collaborating in socially important cases where free legal support is required. This microsite summarizes our pro bono work and our commitment to public service.

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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