Amory Heine

Amory Heine

Amory Heine, partner at DLA Piper Chile, specializes in tax law, advising clients, both Chilean and foreign, in corporate and personal tax planning, on inbound and outbound matters. She has participated in the structuring of businesses and companies in Chile and abroad. She also has experience in representing clients in audits and litigation with the Internal Revenue Service (Servicio de Impuestos Internos), before the Tax and Customs Courts, the Court of Appeals and the Supreme Court.

Amory Heine is a member of the Board of Experts in Tax Law of the Chilean Bar Association, and member of the Chilean Institute of Tax Law and the International Fiscal Association (IFA).

Employment History

  • Partner, 2021 to date
  • Leading local law firms, 2006-2007 / 2007-2012 / 2012-2021
  • Specialist Lawyer, PricewaterhouseCoopers, 2004 – 2006

Admissions

  • Chile (2003)

Recognitions

  • Leading Lawyers, Idealis (Tax – 2019)
  • Member of the Board of Experts in Tax Law of the Chilean Bar Association (2021).

Languages

  • Spanish
  • English

Education

  • Law, Pontificia Universidad Católica de Chile, 2001.
  • Master in Tax Law, School of Law, Universidad de Chile, 2008.
  • Diploma in Tax Litigation and Prosecution, School of Law, Universidad Adolfo Ibáñez, 2021.
  • Course in Criminal Tax Litigation, School of Law, Universidad Adolfo Ibáñez, 2021.

Memberships

  • Member of the Chilean Bar Association.
  • Member of the Chilean Institute of Tax Law.
  • Member of the International Fiscal Association (IFA).

Publications

  • “El Reclamo de Vulneración de Derechos del Contribuyente, El nuevo recurso de protección en materia tributaria?”, Training Activity Equivalent to Thesis for the Degree of Master in Tax Law, Universidad de Chile, Guiding Professor: Eduardo Morales Robles, 2011.
  • “New Government Announces Tax Reform Measures”, Tax Notes International. (vol, 43 #3), 2006. Co-author with Alex Fischer W.
  • “¿Sienten las sociedades? La persona jurídica como sujeto de daño moral”, Thesis to obtain a Law Degree from Pontificia Universidad Católica de Chile, Professor: Juan Carlos Dörr Zegers, 2002.

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