Christian Aste Mejías – Partner
He specializes in economic and business litigation, as well as corporate restructurings and reorganizations. He has participated in numerous judicial proceedings, designing and implementing litigation strategies and leading multidisciplinary teams to carry out corporate reorganizations with effects both in Chile and internationally.
As a litigator from 1993 to 1999, he represented the Chilean Internal Revenue Service (SII) in numerous high-profile cases of national significance. Later, at Deloitte, from 1999 to 2005, he established and developed the firm’s litigation practice and became a Partner in 2004.
Education
- Attorney and Diploma Holder in Banking Law, Central University of Chile (1992 and 1993).
- Certified Public Accountant and Auditor, Santiago School of Auditors and Accountants (ECAS), and Higher-Level Technical Accountant (ECAS).
- Postgraduate Studies in Public Management, Institute for Fiscal Studies, Spain (1994).
- Postgraduate Studies in Tax Management, Metropolitan Technological University (1995).
- Diploma in Corporate Taxation, Adolfo Ibáñez University (1998).
- Postgraduate Studies in Tax Law, University of Salamanca, Spain (1999).
- Master of Laws (LL.M.) in Economic Law, University of Chile (1999).
- Diploma in Criminal Procedure Law, University of Chile (2001).
- Postgraduate Studies in International Taxation, Maastricht University (2021).
- Executive courses in finance and taxation, including Corporate Finance (Columbia University), Financial Management (University of Illinois), and Double Taxation Treaties (Maastricht University, Brussels Campus).
Memberships and activities
- Chair of the Tax Committee of the National Chamber of Commerce (CNC) and member of its Finance Committee.
- Advisor to CONAPYME (National Confederation of Micro, Small and Medium-Sized Enterprises of Chile).
- Member of the Tax Committee of the Chilean Association of Accountants.
- Participated in the legislative process of several Chilean tax laws, including Laws No. 19,506, 19,738, 20,322, 20,780, 20,899, 21,039, 21,210, and 21,713.
- Undergraduate Lecturer in Tax Law at the University of Santiago (1992–1994), Central University (1996–2006), Andrés Bello University (1999–2000), and ECAS (1997–1999).
- Graduate and postgraduate lecturer at Arturo Prat University, Metropolitan Technological University (UTEM), Catholic University of the North, Pontifical Catholic University of Valparaíso, Universidad del Desarrollo, Pontifical Catholic University of Chile, and Adolfo Ibáñez University.
- Speaker at seminars organized by the National Chamber of Commerce (CNC), CONAPYME, and Thomson Reuters.
Publications
- Author of First Category Income Tax Course I–II (2007).
- Author of Income Tax and Its New Tax Regimes (2017).
- Author of Tax Law and Tax Code Course – Eighth Edition (2020).
Language(s)
- Spanish and English