PROFILE

Nahuel has been an Associate at JHA since joining the firm in 2021.

His practice covers contentious matters, particularly tax disputes. Before joining JHA, he worked as an Associate for a law firm in Chile for almost 3 years, focusing on tax advice and tax litigation, representing multinational and local companies before the tax authority and at all levels of Chilean courts and tax tribunals. Nahuel also previously worked as a lecturer at Pontificia Universidad Catolica de Chile, teaching international law, and as a paralegal at a law firm, focusing on corporate and civil matters.

In 2019, Nahuel published an article on the tax treatment of charitable donations in Chile in Tax Notes International. Since 2018, he has participated as a judge in the Philip C. Jessup International Law Competition, the largest moot court competition in the world. He speaks English, Spanish and Portuguese.

PROFESSIONAL QUALIFICATIONS

Admitted as an abogado in Chile in 2018.

EDUCATION

London School of Economics and Political Science – LLM in Taxation (candidate); LSE Master’s Award.

Pontificia Universidad Catolica de Chile – LLB; Miguel Cruchaga Award for International and Comparative Law; Matricula de Honor Award.

RELATED ARTICLES

An Assessment to Tax is never ‘stale’, but it might be out of date: HMRC v Tooth

This article briefly discusses the key points arising out of the decision of the UK Supreme Court in HMRC v Tooth [2021] UKSC 17.  The case considered (1) whether a discovery assessment could become “stale” and (2) the meaning of the phrase “deliberate inaccuracy”.

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Getting Closer: A Global Minimum Tax on Corporations

On 1 July 2021, US Treasury Secretary Janet Yellen announced that countries representing over 90% of global GDP had agreed to a global minimum tax on corporations (“GMCT”). The GMCT seeks to put a floor on tax competition on corporate income through the introduction of a minimum corporate tax of at least 15%. Whilst certain elements give rise to positive expectations, some caveats should be noted.  Much will depend on (1) the outcome of future political negotiations and (2) the detail of the drafting at international and national levels.

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The DBKAG & K (CJEU) decision: an opportunity for investment funds?

On 17 June 2021, the European Court decided the joint cases K (C-58/20) and DBKAG (C-59/20) regarding whether the supply of certain services constituted the “management of special investment funds”, benefiting from the VAT exemption enshrined in Article 135(1)(g) of Council Directive 2006/112/EC.

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