Firm
We are a tax and corporate boutique combining technical expertise with direct access and hands-on involvement. We work closely with clients to support key decisions, manage risks and design efficient solutions.
Andrés Carrasco O.
Founding Partner
Andrés has over 12 years of experience in tax law. He advises domestic and international clients on local and international taxation, including transaction structuring and managing tax contingencies. His practice includes both corporate and personal tax advisory, including wealth planning and wealth transfer. He specializes in the prevention and resolution of tax disputes.
Throughout his career, he has participated in some of Chile’s most significant transactions and has represented taxpayers before the Chilean Internal Revenue Service, the Tax and Customs Courts, the Courts of Appeals and the Supreme Court. He has led numerous audit processes, negotiations, and dispute resolutions at both the administrative and judicial levels.
Prior to founding Estudio ACO, he developed his entire career within the tax team of Carey y Cía., where he served as a senior associate until 2025.
He is a member of the International Fiscal Association.
Relevant Experience
- Aquaculture company, in its defense against tax assessments related to the use of tax incentives and VAT. Negotiation of an extraordinary waiver totaling USD 26MM with tax authorities and regional and central government authorities.
- Chilean economic group in the administrative validation of a USD 60MM tax loss arising from an international reorganization.
- Foreign health-tech company in the structuring of its entry into the Chilean market under a B2C pharmaceutical distribution model.
- Multinational insurance company in the regularization of property tax charges linked to its real estate asset portfolio.
- Multinational direct sales company in its defense against tax assessments totaling CLP 730 million, related to its business model and commissions paid abroad.
- High-net-worth individual in a divestment process in Chile and loss of tax residency.
- International streaming platform in the tax legal assessment for the implementation of its operations in Chile.
- Chilean mining company in the judicial validation of tax losses generated in derivatives transactions (USD 22MM).
- Grain and seed exporting company in the validation of its VAT credit and the annulment of VAT charges related to its export activities (CLP 500MM).
- Domestic insurance company in its representation before the tax authority to resolve pending VAT refunds related to insurance policy adjustments.
- Domestic and foreign companies across various industries (telecom, insurance, mining, logistics, construction, technology, and others) in audit processes before the Chilean Internal Revenue Service, tax litigation before the Tax and Customs Courts, and defense in collection proceedings before the Chilean Treasury.
- M&A processes (buyer and seller): participation in tax due diligence, identification of contingencies, and structuring and mitigation recommendations.
Education
- 2023 LL.M. in International Taxation, King’s College London, United Kingdom
- 2019 Master in Tax Management and Administration, Universidad Adolfo Ibáñez
- 2015 Law, Universidad Diego Portales
Languages
- Spanish, English.
acarrasco@estudioaco.cl
Amparo Retamal V.
Amparo graduated from the Faculty of Law of Universidad de los Andes and is currently in the process of obtaining her professional degree. Since 2026, she has been part of the prevention and resolution of tax controversies practice at Estudio ACO.
In 2025, she completed a professional internship at Barros, Silva, Varela y Vigil.
Education
- 2025 Law Graduate, Universidad de los Andes
Languages
- Spanish, English.
aretamal@estudioaco.cl