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T +56 2 2580 8627



– School of Law, Universidad Diego Portales. Santiago, Chile. J.D.: 1994.
– School of Law, Universidad Adolfo Ibáñez. Santiago, Chile. Master in Tax Law: 2002-2004

Areas of Practice

– Commercial Law
– Tax Law
– Foreign Investment
– Mergers and Acquisitions
– Project Financing

Rafael Valdivieso Ruiz-Tagle

Rafael Valdivieso Ruiz-Tagle (Santiago, Chile, 1969), joined the firm in 1989 and as partner in 1995.

He is specialized in commercial and tax law, foreign investment, mergers and acquisitions, and counselor to major national and international companies. He has broad experience in designing and executing tax reorganizations and planning for persons, companies and business groups; for project financing in the area of natural resources and as advisor in the purchase, merger and sale of companies, due diligence and tax structuring processes.

He is co-author of the book “International Tax Law”, (Professor Victor Uckmar, University of Milan. Italy) and co-author of the papers on “International Trade and Taxation” presented and published at the Seminar organized by the Antonio Uckmar Foundation (Buenos Aires, 2003).

Actually is president of EMARESA Ingenieros S.A. and director of the Marcelo Astoreca Foundation.

Member of Arbitration and Mediation Center of the Santiago Chamber of Commerce and of the Chilean Bar Association.


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