Tax and public policy

Scroll to explore Video: Eduardo Machuca — @machu.cl
About

A comprehensive view of tax

Pablo Eterovic is a lawyer admitted at Universidad de Chile, with graduate degrees in Tax Law (2018, Universidad de Chile), Public Policy (2025, London School of Economics) and Economic Law (2026, Universidad de Chile).

In 2015 he joined the tax and international trade team at Philippi Prietocarrizosa Ferrero DU & Uría (PPU Legal), led by Mario Silva, where he became a Senior Associate. His work centered on comprehensive advice to clients on tax, corporate, M&A and business reorganization matters. In 2018 he was posted to PPU Legal's Bogotá office, where he served as an international adviser.

He later joined the legislative team of the Ministry of Finance in March 2022, advising the ministry's authorities directly. Alongside tax matters, he played a significant role in liaising with agencies under the Ministry, such as the Internal Revenue Service (SII), Customs, the General Treasury, the Financial Analysis Unit and the Superintendencies. He also took part in designing and steering legislative initiatives in areas such as gambling, the State's financial intelligence system, the funding of TVN and the implementation of the Supreme Court's ruling on private health insurers (isapres), among others.

His public and private sector experience lets him see problems —and their solutions— from a different angle. He complements his professional work with a passion for literature and film, convinced that complex ideas can reach people when you find the right way to tell them. You can find his "Literatura e Impuestos" series on this page or on his LinkedIn profile.

Portrait of Pablo Eterovic, tax attorney

Education

  • Law degree, Universidad de Chile 2017
  • LL.M. in Tax Law, Universidad de Chile 2018
  • Master of Public Policy, London School of Economics 2025
  • LL.M. (c) in Economic Law, Universidad de Chile 2026

Memberships

  • Chilean Bar Association
  • Chilean Institute of Tax Law

Languages

  • Spanish and English
Practice areas

Tax law, from design to compliance

My practice spans the full tax cycle: from the design of fiscal policy, through building efficient tax structures, to the compliance stage.

Public policy

  • Public policy design and evaluation
  • Regulatory and legislative advice
  • Strategy and public affairs
  • Legislative tracking
  • Legal opinions

Structuring and planning

  • Individual taxation and wealth planning
  • Ongoing corporate advice
  • Corporate reorganizations and M&A
  • International taxation and transfer pricing
  • Tax sustainability

Compliance and controversy

  • Defense in SII (tax authority) audits
  • Voluntary disclosures and penalty-relief requests
  • Administrative appeals (RAV, RAF and Hierarchical Appeal)
  • Tax litigation (Tax Courts, Court of Appeals and Supreme Court)
  • Application of the general anti-avoidance rule
Publications

I write and research on taxation

Contact

Let's talk

Your email app will open with the message ready to send.