Javier Cortés Vivanco

Vocational training

• Law degree from the Pontificia Universidad Católica de Chile (2006).

• Master of Laws (LL.M) in International Law from the London School of Economics and Political Science – LSE (2012).

• Master of Laws in Tax Regulation from Universidad Adolfo Ibáñez (2016 - 2017)

• Diploma in advanced tax regulation from Universidad Adolfo Ibáñez (2021 - 2022).

• Diploma in Tax Controversy and Litigation from Universidad Adolfo Ibáñez (2024).

Professional Experience

Prior to the foundation of our law firm, Javier worked for more than 7 years at the International Tax Group of Deloitte Chile between 2014 and 2021, where he provided complex tax advisory services to domestic and foreign clients, including tax structuring, cross-border transactions, tax litigation and taxpayer’s defense, tax planning and general tax advisory services, among other tax matters.

Javier also provides services in Inheritance tax matters participating in complex negotiations amongst family members.

Javier also has extensive experience in corporate law, including assisting with the incorporation of all type of legal entities, mergers & acquisitions, reorganization processes, drafting and negotiation of legal agreements, among others.

Research Activities

  • “THE IMPACT OF ARTIFICIAL INTELLIGENCE ON TAX LAW” for the Institute of Austrian and International Tax Law to be published in 2025.
  • “PRACTICAL APPROACHES TO INTERNATIONAL TAX DISPUTE PREVENTION AND RESOLUTION” for the Cahiers of the 2024 Annual IFA Congress held in Cape Town, South Africa.
  • “SII WITH FORESTAL AURORA SpA, COMMENTARY OF THE FIRST CHILEAN GAAR TAX COURT RULING” published in the Tax Law Journal of the University of Concepción (2024).
  • “LOSS OF RESIDENCE AND DOMICILE IN CHILE” published in the Journal of Tax Studies No. 30 of the Tax Centre of the University of Chile (2023).
  • “SEGMENTATION OF MULTINATIONAL COMPANIES FOR AN EFFICIENT ADMINISTRATION” published in the Tax Law Journal of the Tax Centre of the University of Chile (2022).
  • “AMENDMENTS TO TAX THE RULES APPLICABLE TO INTEREST PAID TO ABROAD” published in the Tax Law Journal of the University on Concepción (2021).

Others

• Member of the International Fiscal Association (IFA)
• Professor of the Diploma in Tax Jurisprudence of Universidad Adolfo Ibáñez
• Professor of the Diploma in Intellectual Property Law of P. Universidad Católica de Chile.

Languages

• Spanish
• English
• Italian