Francisco Argüello

Associate
Francisco Argüello has great technical and analytical capabilities and is capable of putting different topics into practice efficiently and assertively.
— Legal 500 Latin America, 2025
Santiago
About

Francisco Argüello is a lawyer specialized in tax advisory and fiscal policy. His expertise lies in international tax law, but he has also worked in various areas of tax law. He advises his clients on applying and interpreting Double Taxation Avoidance Agreements and the latest OECD and UN standards related to international taxation. Francisco has led cross-border structuring and reorganization processes for international groups and has supported Chilean businesses in their internationalization processes.

He has also participated in numerous M&A transactions, project financings, tax due diligence processes (for sellers, buyers, and underwriting), business model design, and intercompany transactions. Additionally, Francisco advises his clients on audit processes and dispute resolution in international tax law matters.

Francisco is a Double Taxation Avoidance Agreement and international tax law professor, teaching classes in Chile and abroad. He is frequently invited to speak at various seminars and panels on the latest trends in international tax law, such as OECD Pillar I and Pillar II, taxation of crypto assets, hybrid financing, treaty abuse, and topics on fiscal policy and global governance, among others.

Areas of FocusTaxTechnologyFinancial Services
Bar admissionsChile, 2014

EXPERIENCE

  • A European underwriting company, in the due diligence and negotiation process of a buyer-side warranty and indemnity insurance policy, aimed to cover the buyer’s liability in the acquisition of 100% of the shares of Sol de Septiembre SpA, owner of a photovoltaic power plant in operation.  
  • A popular anime streaming platform operating in Chile, in the regularization of a recent tax on digital services provided by foreign companies, which was implemented in June 2020.
  • An energy company in the assessment, structuring, and execution of relevant documents to enter into a partnership with TEG (Transitional Energy Group) for the development of a large-scale renewable project in Tierra del Fuego Chile, which contemplates the construction of a wind farm, a desalination plant, a green hydrogen and ammonia production plant, and port facilities to enable the export of this energy source.
  • Wild Foods, a Chilean company that develops healthy food products, in the negotiation and preparation of a US$ 25,000,000.00 Series A investment round led by Glisco Partners, a Mexican private investment organization.
  • An e-commerce company in the analysis and execution of an international reorganization process (flip) to the state of Delaware, USA, which was carried out with tax neutrality under Chilean law.
  • Corporate Citizenship Chile SpA, a Chilean company that is part of the SLR Group, world leaders in sustainability solutions, in the structuring, negotiating, and executing the purchase and acquisition of 100% of the shares of Gestión Ambiental SpA. This resulted in our client becoming the sole owner and holder of the company's share capital.
  • A private equity investment firm in the negotiation and closing of an agreement to terminate a joint venture incorporated in Chile together with a prominent Chilean family through a Settlement Agreement that contemplates the spin-off of its businesses through the rescue of assets, subsequent corporate acts and a series of guarantees to ensure the execution of such agreement.
  • A private individual in an asset restructuring process to allow for the efficient management and control of his investments, optimizing the reinvestment of profits and facilitating new investments in Chile and abroad.
  • Chilean CEO of a startup that is an investment vehicle for private investors with a discreet profile in managing a diverse portfolio that includes venture capital investments in Chile and internationally.
  • An international insurance company in drafting and negotiating the representations and warranties (R&W) insurance policy for a Chilean electricity production company to purchase 100% of the shares of another Chilean renewable energy generation company, which manages two operating wind farms in northern Chile.
  • A European underwriting company, in the due diligence and negotiation process of a buyer-side warranty and indemnity insurance policy, aimed to cover the buyer’s liability in the acquisition of 100% of a photovoltaic power plant in operation.  
  • A major player in the berry production and marketing market in the structuring and materialization of an investment to acquire the shares owned by the shareholders of an agriculture company and to finance the development plan of the joint business, forming a joint venture, dedicated to the production of berries and the future development of a fruit freezing and packaging plant. 
  • A private equity investment firm on the negotiation and closing of an agreement to terminate a joint venture established in Chile together with a prominent Chilean family, by way of a settlement agreement providing for the spin-off of their businesses through the rescue of real estate assets, subsequent corporate acts and a series of guarantees to ensure the execution of such agreement. 

Languages
  • Spanish
  • English

Awards

The Legal 500 Latin America

  • Leading Associate, Chile Tax, (2025 – 2026)
  • Recommended, Chile Tax, (2024)
Education

  • LL.M., International and European Tax Law, Maastricht University, 2021

    cum laude

  • Diploma, Corporate Finance Law, Maastricht University, 2021
  • Diploma, Analysis and Tax Planning, Pontificia Universidad Católica de Chile School of Law, 2015

Media Mentions

  • Mentioned, "SII and Comptroller's Office focus on rural subdivisions due to non-payment of taxes and lack of building permits," Diario Financiero, January 3, 2023

Prior Experience

Before joining DLA Piper Chile, Francisco worked as a tax policy advisor at the Ministry of Finance and as a tax associate at a major Chilean law firm.

Additional Information

  • Professor of Agreements to Avoid Double Taxation and Updates in International Tax Law, in the Diploma Updates on International Tax Law, Centre for Taxation, Maastricht University, The Netherlands, 2022 - to date
  • Professor assistant in the Master’s in Taxation, International Tax Law and Double Tax Conventions Course, School of Economics and Business, Universidad de Chile, 2022 - to date
  • Professor assistant in International Tax Law Course, Diploma in Taxation, School of Economics and Business, Universidad de Chile, 2017-2018
     

Memberships And Affiliations

  • International Fiscal Association (IFA)

My latest insights

Publication

Chile publishes instructions on appraisal authority and its application to corporate...

11 April 2025 .4 minute read

Publication

Chile updates its list of preferential tax regimes

17 March 2025 .2 minute read

Publication

Chile's Internal Revenue Service publishes its 2025 Tax Schemes Catalog

13 February 2025 .4 minute read

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Phone

+56 227 982 632
(Work, Santiago)