Claudio Salcedo Gabrielli


Claudio specializes in the area of tax law, at national as well as international level, particularly in matters of tax planning, corporate restructuring, tax litigation, as well as taxation of productive, financial and capital market areas.

Prior to forming his own firm, Claudio was tax manager at KPMG (2006-2007); senior associate at the law firm Morales & Besa ((2004-2006); and tax advisor and member of the International and Selective Supervision Department of the SII (“Servicio de Impuestos Internos” Chilean Internal revenue Service), (1998-2004).

He has more tan ten years of experience in the tax legal area. In addition to his experience as tax supervisor for the SII, Claudio has served as tax advisor to numerous transactions, financing operations, mergers and acquisitions of national and international companies.

Projects and companies he has counseled

The acquisition of ECONOMAX’s assets by CENCOSUD; Association between MERRYL LYNCH with CELFIN, GNL project, the sale of ENAP’s Columbian subsidiary, Credit Suisse; Metrogas; Morgan Stanley; Autopista Central; Impregilo; Banchile; Camanchaca; Madeco; Cognis; Fundación DUOC; MERCK, SKM; Edelpa; Gasco; Ferrovial; Forum; Grupo Carso; Gtech Co.; Odebrecht; Quiñenco; Tanner stock broker company; PPG; Mutual de Seguridad CChC; South Cone fondo de inversión; Pacific Hydro; NESSTs foundation; IB Partners; IAI Israel; Grupo Manquehue; Georgia Pacific; fondo Progesta; Fondo Explorador; Edinet Europa; Delta Leasing; Constallation brands; BNP Paribas; Airbus; Sociedad Química y Minera de Chile S.A,,  Alvarion Ltd., SCM Minera Lumina Copper Chile , Melón-La Farge.


  • Attorney at law at the Pontificia Universidad católica de Chile
  • Master in Business Administration, Loyola College in Maryland-UAH
  • Master in tax law at the Universidad de Chile

Other activities

Claudio is professor of the following chairs and seminars:

  • “Related entities and transfer pricing” (class of the Master in taxation at he faculty of Economy of the Universidad de Chile).
  • “Stamp tax” and “Transfer Pricing” (Degree in international taxation, Universidad Alberto Hurtado).
  • Seminar of stamp tax (Master in tax planning, USACH).
  • Claudio has also served as instructor monitor for the SII, giving courses oriented to the training of supervisors of the “withholding tax in the Income Tax and stamp tax”.
  • He also has served as international professor for the BID (Banco Interamericano de Desarrollo”, Inter-American Bank for development), in the international seminar of training of “international Operations and Transfer Pricing” for SUNAT’s personnel in Lima, Peru.


  • Claudio is author of the book “Transfer Pricing between related entities”, Editorial Lexis Nexis (2005).
  • He published an article for the first Edition of the Latin-American tax law Institute, “Transfer Pricing, revision of the Chilean status”

Claudio is member of the Chilean bar of attorneys at law


Spanish and English