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Amory Heine

Latam Practice Group Regional Co-Leader, Tax

Amory Heine co-heads the tax practice area in Chile, advising clients, both Chilean and foreign, in corporate and personal tax planning, on inbound and outbound matters. She has participated in the structuring of businesses and companies in Chile and abroad. She also has experience representing clients in audits and litigation with the Internal Revenue Service (Servicio de Impuestos Internos), before the Tax and Customs Courts, the Court of Appeals and Chile’s Supreme Court.

Amory Heine is a member of the Board of Experts in Tax Law of the Chilean Bar Association and a member of the Chilean Institute of Tax Law and the International Fiscal Association (IFA). She is also co-director of the Administrative and Judicial Tax Jurisprudence Workshop at Universidad Adolfo Ibáñez.

  • English
  • Spanish
  • Pontificia Universidad Católica de Chile, Law Degree (J.D.), 2001

    Universidad de Chile, Master in Tax Law, 2008

    Universidad Adolfo Ibáñez, Diploma in Tax Litigation and Prosecution, 2021

    Universidad Adolfo Ibáñez, Course in Criminal Tax Litigation, 2021

    Program Board of Women, Mujeres Empresarias, 2023


The Legal 500 Latin America

  • Leading individual, Chile Tax (2023 – 2024)
Additional Recognitions
  • Leading Lawyers, Idealis Tax, 2019 – 2023
  • Latin Lawyer 250, Tax, Highly Recommended, 2022


  • Author, "Reforma tributaria y defensa del contribuyente," Diario Financiero, August 2, 2022
  • Author, "Sobre Tribunales Administrativos, Tributarios y Aduaneros," Diario Financiero, March 30, 2022
  • Author, "Crece interés de familias con patrimonios entre US$ 500 mil y US$ 2 millones por reorganizar sus bienes," El Mercurio, February 13, 2021

Media Mentions

Prior Experience

Leading local law firms, 2006-2007 / 2007-2012 / 2012-2021

Specialist Lawyer, PricewaterhouseCoopers, 2004 – 2006

Memberships And Affiliations

Chilean Bar Association (Colegio de Abogados A.G)
Chilean Institute of Tax Law
International Fiscal Association (IFA)
Board of Experts in Tax Law of the Chilean Bar Association