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Amory Heine

Amory Heine

She/herPartner
US-LatAm Practice Group Regional Co-Leader, Tax
Amory Heine explains complex topics, which are usually difficult to understand, in a professional and simple manner. She is very studious, dedicated and empathetic in her advice, which makes her fully understand the needs of clients.
Legal 500 Latin America, (2025)
About
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.
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
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

Awards

Chambers Global

  • Band 5, Chile: Tax, (2025)

Chambers Latin America

  • Band 5, Chile: Tax, (2025)

The Legal 500 Latin America

  • Leading Partner, Chile: Tax, (2025)
  • Leading Individual, Chile: Tax, (2023 – 2024)
Additional Recognitions
  • Highly Recommended, Tax, Latin Lawyer 250, (2023 – 2025)
  • Lawyer Under 45 with High Potential, Tax Trials, Leading Lawyers – Idealis, (2024)
  • Recommended, Corporate Tax, Leaders League, (2022 – 2024)
  • Lawyer Under 45, Tax Wealth Management, Leading Lawyers – Idealis, (2022)

Pro Bono

Amory is a member of the Pro Bono committee at DLA Piper  Chile. 

Publications

  • Author, "Tax reform and defense of the taxpayer," Financial Journal, August 2, 2022
  • Author, "About Administrative, Tax, and Customs Courts," Financial Journal, March 30, 2022
  • Author, "Interest is growing among families with assets between US$500,000 and US$2 million to reorganize their wealth," The Mercury, February 13, 2021

Seminars

Media Mentions

  • Mentioned, "The people's voice with Carol Bown - New Economic Crimes Law," Agriculture Radio, August 9, 2024
  • 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

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

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