Jaime Del Valle

Practice Areas

Founding partner of F&DV. Attorney-at-law since 2005.

His professional practice focuses on providing advice on national and international tax matters, including structuring and reorganization of businesses and projects, planning in matters of national and cross-border corporate tax efficiency, capital market taxation and strategic planning of family and personal wealth, with extensive experience in the defense of taxpayers in both administrative and judicial proceedings.

He studied law at Pontificia Universidad Católica de Chile School of Law. He obtained a master’s degree in International Tax Law (LLM) in the University of Florida, Gainesville, USA, where he graduated with Highest Distinction. He has a second master’s degree in Tax Law (LLM) in Pontificia Universidad Católica de Chile, where he graduated with Highest Distinction. He previously worked as a lawyer in corporate and tax matters at Guerrero, Olivos, Novoa y Errázuriz (2005 to 2014).

Jaime has dictated several courses as a Professor at Pontificia Universidad Católica de Chile Law School: Commercial Law (2010- 2012) and Tax Law (2012 to date). Professor of Tax Law at Pontificia Universidad Católica de Chile, where he dictated the Estate Planning and Donations course (2013). Professor in Business Law LLM at Universidad de Los Andes, VAT and Corporate Reorganization courses (2013 and 2014). Professor at Universidad Adolfo Ibáñez, Diploma course on Tax Reform (2015).

Career

Estudió Derecho en la Facultad de Derecho de la Pontificia Universidad Católica de Chile (2004).

Magíster en Derecho Tributario Internacional (LLM), University of Florida, USA, donde se graduó con Distinción Máxima.

Magíster en Derecho Tributario (LLM), Pontificia Universidad Católica de Chile, donde se graduó con Distinción Máxima.

Profesor de Derecho Tributario Facultad de Derecho de la Pontificia Universidad Católica de Chile desde 2012, habiéndose desempeñado con anterioridad como profesor de Derecho Comercial y en el Magíster en Derecho Tributario en la misma universidad, así como en el Magíster en Derecho Tributario de la Universidad de Los Andes y Universidad Adolfo Ibáñez.

Professional Memberships

Miembro del Consejo Consultivo de Mercado de Capitales del Ministerio de Hacienda desde 2018.

Miembro del Consejo de Autorregulación de la Asociación de Fondos Mutuos desde 2019.

Miembro de la International Fiscal Association (IFA); Instituto Chileno de Derecho Tributario (ICDT).

International Bar Association (IBA).

Miembro del Colegio de Abogados de Chile.

HNW JDV 2020

Publications

Autor de “Main Tax Policy Matters for Establishing Chile as a Regional Operative Investment Hub”, Florida Tax Review, 2019.