Amory Heine

Partner
US-LatAm Practice Group Regional Co-Leader, Tax
Amory Heine is a professional with a tremendous business vision who is very strategic when it comes to making complex decisions. She is highly available and provides immediate responses.
— Chambers and Partners Latin America, Guide 2026
Santiago
About

Amory Heine is a partner in DLA Piper's Chile tax practice area and a regional co-leader of the US and Latin America Tax practice group. She concentrates her practice in tax law, advising Chilean and foreign clients on corporate and personal tax planning, providing advice on both inbound and outbound matters. 

She has participated in the structuring of businesses and companies in Chile and abroad and has experience in audits and litigation with the Internal Revenue Service, before the Tax and Customs Courts, Courts of Appeals and the Supreme Court. She is also co-director of the Administrative and Judicial Tax Jurisprudence workshop at the Universidad Adolfo Ibáñez.

Amory Heine is director of the Chilean Institute of Tax Law, member of the Board of Experts in Tax Law of the Chilean Bar Association, member of the Chilean Institute of Tax Law and of the International Fiscal Association (IFA).

Areas of FocusTaxConsumer Goods, Food and RetailFinancial ServicesInsuranceInfrastructure, Construction and TransportReal Estate
Bar admissionsChile

EXPERIENCE

  • A leading mobility company in responding to a request for Information from the Chilean National Consumer Protection Service (SERNAC) regarding internal policies and data protection
  • A popular anime streaming platform operating in Chile in the regularization of a recent new tax on digital services provided by foreign companies, which was implemented in June 2020
  • The founding shareholder of a company that develops health food products in an individual restructuring process to qualify for a tax neutrality regime. This was carried out in the context of the company's international reorganization
  • Chilean CEO of a startup that is an investment vehicle for private investors with a discreet profile in the management of a diverse portfolio that includes venture capital investments in Chile and internationally
 
Languages
  • English
  • Spanish

Awards

Chambers Latin America

  • Band 4, Chile Tax, (2026)
  • Band 5, Chile Tax, (2025)

Chambers Global

  • Band 5, Chile: Tax, (2025) 

The Legal 500 Latin America

  • Leading Partner, Chile Tax, (2025 – 2026)
  • Leading Individual, Chile Tax, (2023 – 2024)

The Legal 500 Chile Awards

  • Leading Partner of the Year, Tax, (2025)
Additional Recognitions

Leading Lawyers – Idealis

  • Leading Expert, International Tax, (2025)
  • Lawyer Under 45 with High Potential, Tax Trials, (2024)
  • Lawyer Under 45, Tax Wealth Management, (2022)

Leaders League

  • Highly Recommended, Corporate Tax, (2023 – 2026)
  • Recommended, Wealth Management, (2026)
  • Recommended, Tax Litigation, (2026)

Latin Lawyer 250

  • Highly Recommended, Tax, (2023 – 2026)

Pro Bono

Amory is a member of the Pro Bono committee at DLA Piper – Chile. 
Education
  • Certificate, Board of Women (BOW) Program, Women Entrepreneurs, 2023

  • Diploma, Tax Litigation and Prosecution, Adolfo Ibáñez University, 2021

     

    Diploma, Criminal Tax Litigation, Adolfo Ibáñez University, 2021

  • Master's Degree, Tax Law, University of Chile, 2008

     

    J.D., Pontifical Catholic University of Chile, School of Law, 2001

Publications

  • Interview "Pro bono is a must: Amory Heine on giving back”, International Tax Review, July 15, 2025
  • Interview, "The people's voice with Carol Bown - New Economic Crimes Law," Agriculture Radio, August 9, 2024

Seminars

  • Speaker, "XXIII DLA Piper Latin America Tax Webinar," October 2025
  • Speaker, “XXII DLA Piper Latin America Tax Webinar,” April 2025
  • Speaker, "Latin America tax webinar XVI: Focus on US international tax and other global legislation impacting the region," DLA Piper, April 2022 

Media Mentions

  • Mentioned, "Law 21.713: Chile's Strategy to Increase the Number of Taxpayers with its New Tax Compliance Law," LexLatin, November 12, 2024
  • Mentioned, "Market on Alert for a Possible Dividend Tax in a New Tax Amendment," The Mercury, December 4, 2024

Prior Experience

  • Counsel, Leading Local Law Firms, (2006 – 2021)
  • Specialist Lawyer, Prestigious Multinational Tax Consultancy, (2004 – 2006)

Memberships

  • Director, Chilean Institute of Tax Law, (2025 – 2027)
  • Member, International Fiscal Association (IFA)
  • Member, Chilean Bar Association (Colegio de Abogados A.G.)
  • Member, Board of Experts, Tax Law of the Chilean Bar Association, (2021 – present)

My latest insights

News

DLA Piper lawyers and practices ranked in Chambers Latin America 2025

20 August 2024 .4 minute read

News

DLA Piper announces Latin America leadership updates

16 April 2024 .2 minute read

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Connect

Phone

+562 2798 2655
(Work, Santiago)