Carolina Fuensalida Merino | Partner +56998728412 Vcard

Founder partner. Lawyer since 1994. Her professional practice focuses on providing tax advisory to different local and foreign clients on the development of their businesses or projects both in Chile and abroad, advising on the execution of corporate and estate restructurings. In the last years she has also taken to public policy development, actively participating in the drafting and implementation of the last five tax reforms.

Studies and Awards:

  • Law degree (summa cum laude) from Pontificia Universidad Catholic de Chile, graduated with maximum distinction.
  • Masters of Law by University of California, Berkeley, USA.
  • She has received various awards such as the ‘Tocornal’ and ‘Montenegro’ awards for her undergraduate studies and the Fulbright Commission Scholarship for the year 1998.
  • Recognized as a Leading Lawyer in Tax Area by Chambers & Partners Latin America and Global publication.

Work experience:

  • Coordinador in charge of  elaboration of Tax Modernization bill of project, Finance Ministry (2018 – May 2019).
  • Direct advisor to the President of the Republic (Sebastián Piñera) on tax and corporate matters (July 2013–March 2014), being part of what was called ‘his second floor’ (his direct advisors on various matters).
  • Coordinator of Tax Policies, Treasury Department (2010–2011) where she had an active role in the drafting of the two last tax reforms; in the law on Tax Incentives to Research and Development; amendments to the Law on Cultural Donations; the Law on Tax Treatment of Derivative Agreements; the Law on Tax Incentives for Promoting the Reconstruction, and the Funds Law, among others.
  • Lawyer at Claro y Cía. (2000 a 2010), tax practice.
  • Lawyer at PricewaterhouseCoopers (1995 a 2000), Tax &Legal.

Academic and related activities:

  • Professor of Economic and Tax Law at Pontificia Universidad Católica de Chile, and various specific courses on tax matters at the same university.
  • Professor at the Masters of Law Universidad de Los Andes and Universidad Adolfo Ibáñez.
  • Speaker at various seminars organized by universities, private institutions and as a Member of the Treasury Department, on aspect of the tax law and regulations with incidence on corporate matters, reorganizations, derivatives, donations, tax reform, among others.


  • Board Member of Chilean BAR and President of its Tax Committee.
  • Member of the International Fiscal Association (IFA) and Vice-president of IFA Chile.
  • Part of the Commission for the Replacement of DL 600 Foreign Investment Statue, 2014.
  • Languages: English, French.