America’s Tax & Legal Webcast Series | Chilean Tax Reform

Niren Saldanha is a Tax partner, KPMG LLP (U.S.) and Latin America deputy Tax leader, KPMG Americas Tax & Legal, Americas Tax and Legal where he works closely with senior tax leadership from KPMG member firms to operationalize the tax strategy for the One Americas Initiative in Latin America. The tax practices in Latin American include more than 150 partners and 2,500 professionals from member firms across 17 countries. Niren previously led KPMG’s U.S. specialty Transaction Tax Systems team for the State and Local Tax practice and currently serves on the Global Indirect Tax Leadership Steering Committee. He has served numerous multinationals on high-profile cross-border engagements, including many across Latin America. With the KPMG U.S. firm he has worked in Chicago and is currently based in New York City. Prior to this, he worked with KPMG U.K in London.

Kim Majure is a principal in the KPMG Washington National Tax practice and the Tax industry lead for U.S.-International Corridors, focusing on inbound and outbound tax planning and controversy. Kim advises clients on international tax planning and controversy issues, including cash management and deferral planning, withholding, cross-border financing, and multinational structuring. Kim is an adjunct professor with the Georgetown University Law Center, where she has taught a mix of international tax classes for Georgetown’s LLM program, including an advanced international tax seminar and a cross-border tax controversy workshop. Kim has spoken at the Tax Executives Institute Audit & Appeals Seminar; the International Fiscal Association; and the American Bar Association Tax Section. She is a regular panelist for the “Inbound-Outbound Update” session at the George Washington University/Internal Revenue Service Institute on Current Issues in International Taxation Kim is a current vice-chair of the ABA Tax Section Committee, Foreign Activities of U.S. Taxpayers, chairs an annual international tax seminar series for BNA/CITE, and is the lead author on an annual periodical, “Select U.S. Federal Income Tax Considerations in European Joint Venture,” Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures, & Other Strategic Alliances (2006-present). Before joining KPMG, Kim was a partner in the DC law firm, Miller & Chevalier. Kim has also served as senior manager in the national office of another Big Four firm. Kim holds a BA degree from the University of Virginia, a JD degree from Harvard Law School, and an LLM degree in taxation from Georgetown University Law Center.

Javiera is a tax lawyer with more than 12 years of tax experience in the private and public sectors. She joined KPMG Chile in February of 2022 as a Direct Entry Partner from the Chilean Ministry of Finance, where she served as its Head of Tax Policy. Javiera began her professional career with a Big Four in Chile in 2009 in their Tax Consulting department. She then joined the tax group of a prominent law firm with a presence in Chile, Colombia and Peru where she assisted multinationals and Chilean based companies with complex tax issues in the areas of cross border investments, reorganizations, mergers and acquisitions, and the application of conventions with respect to double taxation, among others. In 2018, Javiera moved to the public sector, as a tax policy advisor for the Chilean Ministry of Finance, mainly working in the design and drafting of the bill of the tax reform Law 21.210. From 2019 to 2020 she was appointed by the Ministry as counsellor of tax matters in the Permanent Representation of Chile to the OECD, based in Paris. In 2021, Javiera returned to Chile as Head of the Tax Policy Division of the Chilean Ministry of Finance. In this position, she advised the Minister of Finance and other Ministries on taxation matters. She also worked on the design, drafting and legislative processing of tax bills and regulations on tax matters; coordinated with the Chilean tax authority the implementation of tax laws; negotiated protocols of Conventions with respect to Double Taxation; among others.

Andres Martinez has focused his professional experience in the area of ​​legal and tax consulting services for numerous local and international groups. He has more than 15 years of experience with multinational and local clients in diverse industry sectors, including technology, mining, finance, trade, investment, family office, natural resources, and retail, among others. His experience encompasses tax structuring, mergers and acquisitions tax, tax due diligence, corporate restructure and reorganization, tax litigation (administrative and tax court), international tax, and foreign investment in Chile and Latin America. Andres is professor of Merger & Acquisitions and Taxation of the Capital Markets and lectures at the LLM degree in taxation and advanced taxation programs at the Universidad Adolfo Ibanez in Chile. He is member of the Chilean Bar Association, the Chilean Institute of Tax Law, and the International Fiscal Association in Chile. Before joining KPMG, Andres worked as a lawyer in the tax and legal department at another Big Four firm. He has an LLM degree in international tax degree from Levin College of Law at the University of Florida and a Bachelors of Laws degree form Universidad de Chile.