Manuel Alcalde

+56 2 2928 2226

Partner at Carey and co-head of Carey’s Tax Group. His practice focuses on structuring corporate, personal and family business, local and international tax consulting, mergers and acquisitions, project financing, cross-border transactions and tax litigation.

During his period as Head of Tax Policy in the Chilean Ministry of Finance he was in charge of the design, legislative process and implementation of 2020 Chile’s tax reform, and led the negotiations of Chile’s Tax Treaty with the Netherlands, India and the United Arab Emirates.


  • An American healthcare company on the acquisition of a Chilean healthcare company with presence in several Latin American countries for USD2.8 billion.
  • An international airline company on the acquisition of 10% of a Chilean airline company with worldwide presence for USD613 million.
  • A group of international banks on the pricing and purchase of USD500 million of Medium Terms Notes (MTN) issued by a Chilean bank.
  • A Chilean retail company on the issuance of an international bond for USD400 million.
  • An Australian energy company on the acquisition of 51% of a Chilean hydroelectric company for USD150 million, in a project with a total estimated investment of USD4 billion.
  • A Chilean company on its internationalization process to provide technology to build low cost lagoons with crystal clear waters.
  • Family groups on the structuring of their family business.


  • Recognized in Tax and Private Wealth (High Net Worth), Chambers & Partners.
  • Recognized in Tax, The Legal 500.
  • Recognized in Tax, Best Lawyers.
  • Recognized in Tax and Wealth Management, Leaders League.
  • Recognized in Tax, Top Ranked Legal.


  • Professor of the Ibero-American Program in International Taxation, Torcuato Di Tella University, Argentina (2022).
    Professor of the Diploma in International Economic Law, Universidad de Chile (2022).
  • Co-Chair of the Tax & Wealth Services Practice Group, Terralex (since 2021).
  • Head of Tax Policy in the Chilean Ministry of Finance (2018-2021).
  • Professor of Tax Law, Universidad de los Andes (since 2017).
  • Foreign Associate at Linklaters, New York (2014-2015).
  • Member of the International Fiscal Association (IFA).
  • Member of the Chilean Bar Association.
  • Member of the Chilean Institute of Tax Law.
  • Member of the Society of Trust and Estate Practitioners (STEP).


  • Co-author of the Chilean chapter in Corporate Tax, Global Practice Guides, Chambers & Partners (2016).
  • Co-author of the Chilean chapter in Tax on Inbound Investment, Getting the Deal Through (2012-2013).
  • Author of "Recent Developments in International Taxation: Chile", Annual Report, International Bar Association (2012).


  • Frequent lecturer of tax seminars in Chile and abroad, such as those organized by the International Bar Association (IBA), the International Fiscal Association (IFA), Latin Lawyer, and the Society of Trust and Estate Practitioners (STEP).


  • Law, Universidad Católica de Chile.
  • Law Year Abroad Program, University of Leeds, England (2007).
  • Master in Tax Administration and Management, Universidad Adolfo Ibáñez (2011-2012).
  • LL.M. in International Taxation, New York University (2014).
  • Advanced Professional Certificate in Law and Business, Stern Business School, New York University (John L. Vogelstein Scholarship) (2014).


  • Chile (2010).


  • Spanish.
  • English.

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