Nicolás Orezzoli

Nicolás Orezzoli

Partner
About

Nicolás Orezzoli has 15 years of experience advising multinational companies, foreign investors, and Chilean business groups on tax matters. His practice focuses on domestic and international taxation, M&A transactions, corporate reorganizations, and the resolution of tax disputes with the Chilean Internal Revenue Service.

Nicolás designs and implements tax efficient structures for complex transactions, and he regularly participates in both buy side and sell side processes. He advises strategic and financial investors on cross border transactions, leading global deal structuring, tax due diligence, and the negotiation of share and asset purchase agreements.

In non transactional matters, Nicolás counsels multinational groups, private equity funds, family offices, and local companies on a range of tax issues. His experience spans multiple industries and includes financings, cash repatriation strategies, corporate and wealth restructurings, and capital markets matters. He provides business-focused tax guidance for day to day operations and long-term growth in Chile and internationally.

Areas of FocusTax
Bar admissionsChile, 2012
Education
  • L.L.M., New York University School of Law
  • L.L.M., Pontificia Universidad Católica de Chile
  • Law Degree, Pontificia Universidad Católica de Chile Faculty of Law

EXPERIENCE

  • A renewable energy company that develops power generation and storage facilities in the divestment of industrial assets, including production infrastructure and related operating contracts.
  • A company providing integrated transportation and warehousing solutions for e commerce in the acquisition of a port and logistics business, incorporating operational assets and distribution networks.
  • A global telecommunications tower provider in the acquisition of a passive infrastructure network, including the transfer of assets and associated lease agreements.
  • An aquaculture products exporter in the acquisition of production assets and sector specific permits as part of an operational integration process.
  • A technology company offering transportation services in the acquisition of an e commerce platform, including regulatory coordination and operational integration.
  • A delivery services technology company in a regional expansion transaction involving the acquisition of digital and logistics assets.
  • A food production company in the sale of an industrial operation, including production facilities and distribution structures.
Languages
  • Spanish
  • English

AWARDS AND RECOGNITION

  • Chile’s Top 10 Most Influential and Pioneering Tax Attorneys in Chile, Business Today (2023)
  • Up and Coming, Chambers and Partners Latin America Guide, Tax (2023, 2024)
  • Associate to Watch, Chambers and Partners Latin America Guide, Tax (2022)
  • Next Generation Partner, The Legal 500 Latin America Guide, Tax (2023)
  • Rising Star, International Tax Review (2022–2026)

Prior Experience

Before joining DLA Piper, Nicolás was a partner in the international tax and transaction services practice at a leading global consulting firm. Earlier, he worked as an associate at another major consulting firm and at a prominent law firm in Chile.

Additional information

Professor of Tax Law, Faculty of Law, Pontificia Universidad Católica de Chile (2011–2012)