Jaime Carey

Managing Partner

+56 2 2928 2224

Carey's Managing Partner and co-head of the firm's Tax Group. His practice focuses on personal and corporate tax planning, local and international tax consulting, project financing, mergers and acquisitions and foreign investment transactions.


  • Qatar Airways, as shareholder and lender, on the LATAM Airlines reorganization process under Chapter 11 rules in the Bankruptcy Court of New York, including the negotiation and execution of two debtor-in-possession (DIP) financings. The process ended with a successful emergence of LATAM Airlines from the proceeding after securities issuances and debt contracting for a total of USD13.2 billion, resulting with Qatar Airways remaining as a relevant shareholder.
  • UnitedHealth Group on the acquisition of Banmédica, a Chilean healthcare company, for USD2.8 billion. Banmédica has operations in health insurance, healthcare and medical rescue businesses, with presence in Chile, Colombia and Peru.
  • Sencorp and Sura on the financing and construction of a real estate project of two buildings located in a high added value area of Santiago that started commercial operations in 2019.
  • Qatar Airways on the acquisition of a 10% stake in LATAM Airlines through the subscription of a USD608 million capital increase.
  • Amec-Foster Wheeler on the sale of its stake in Petropower, a cogeneration plant located in the Bío Bío region, to ENAP, a Chilean state-owned oil company.
  • Air Products on the acquisition of Inversiones y Desarrollos, the remaining major investor in the Chilean company Indura, gaining more than a 97% stake in the company.
  • Masisa on launching a tender offer for the partial repurchase of its 9.5% senior notes due 2019, issued and placed in the international markets on May, 2014 under Rule 144A Reg. S of the US Securities and Exchange Commission, for a maximum amount of USD100 million. The aggregate value of the notes issued and placed in 2014 was for USD300 million.
  • Air Products and Chemicals, a US publicly-traded company in the atmospheric and specialty gases industry, on the acquisition of 66% of Indura, the largest independent industrial gas company in Latin America, for USD884 million.
  • Crystal Lagoons on the analysis and reorganization of its corporate structure around the world in order to execute tax-efficient agreements when providing technology to build low cost lagoons of unlimited size with crystal clear waters.
  • Camil Alimentos from Brazil, one of the leading food corporations in Latin America, on the acquisition of Empresas Tucapel, one of Chile’s largest rice producers.


  • Recognized in Corporate, M&A and Private Wealth (High Net Worth), Chambers and Partners.
  • Recognized in Tax and Corporate and M&A, The Legal 500.
  • Recognized in Tax; Corporate and M&A, Corporate Governance and Private Wealth, Latin Lawyer 250.
  • Recognized in M&A, IFLR1000.
  • Recognized in Firm Management, Private Client, Corporate Tax, M&A and Corporate Governance, Who’s Who Legal.
  • Recognized in Tax; Corporate and M&A; and Investment, Best Lawyers.
  • Recognized in Tax and Wealth Management, Leaders League.
  • Recognized in Tax, ITR World Tax.
  • Recognized in Corporate M&A, Top Ranked Legal.
  • Named Lawyer of the Year in Investment, Best Lawyers (2021).
  • Recognized as Law Firm Leader of the Year, Latin Lawyer (2020).


  • He is currently vice president of the International Bar Association and has and has had the following positions: co-secretary-general, chair of the Legal Practice Division (2017-2018), member of the Management Board, member of the Council of the Legal Practice Division, chair of the Latin American Regional Forum, co-chair of the Corporate and M&A Section, member of the Advisory Board of the Law Firm Management Committee and member of the Advisory Board of the Women's Interest Group.
  • Member of the Board of Adelco, Valle Nevado and Evercrisp (Frito Lay Chile), and chairman of the Board of MetLife Chile.
  • Director of Interlex.
  • Member of the Chilean Bar Association.
  • Chairman, World Services Group (2004-2005).
  • Assistant professor of Taxation, Universidad Católica de Chile Law School (1981).
  • Foreign associate, Steel, Hector & Davis, Miami (1979).
  • Semi-finalist, Philip C. Jessup International Law Moot Court Competition, Washington D.C. (1978).


  • Co-author of the Chilean chapter in China Trade and investment in Latin America, The Legal 500 Guide (2020).
  • Co-author of the Chilean Chapter of Corporate Tax, Global Practice Guides, Chambers & Partners (2016).
  • Co-author of the introductory article "Mergers and Acquisitions in Chile: Approaching the Controlling Shareholder", Who’s Who Legal (2014).
  • Co-author of the Chilean chapter in Tax on Inbound Investment, Getting The Deal Through (2011-2013).


  • Frequent lecturer in legal seminars, meetings and conferences both in Chile and abroad.


  • Law, Universidad Católica de Chile.
  • ICADE and Universidad de Deusto, Spain (1972-1975).
  • Program of Instruction for Lawyers, Harvard University (1986).


  • Chile (1979).


  • Spanish.
  • English.

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