
Amory Heine
PartnerAmory Heine co-head 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.
- 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- Universidad Adolfo Ibáñez, Diploma in Tax Litigation and Prosecution, 2021
- Universidad de Chile, Master’s Degree in Tax Law, 2008
Awards
- Leading Lawyers, Idealis Tax, 2019 - 2023
- Latin Lawyer 250, Tax, Highly Recommended, 2022
- Legal 500 (Tax Leading Individual 2023)
Publications
- 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
Seminars
- Speaker, "Latin America tax webinar XVI: Focus on US international tax and other global legislation impacting the region," DLA Piper, April 2022
Media Mentions
Prior Experience
Leading local law firms, 2006-2007 / 2007-2012 / 2012-2021
Specialist Lawyer, PricewaterhouseCoopers, 2004 – 2006Memberships 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.