Oyarce Mayne,
Álvaro

SENIOR associate

Mail: aoyarce@bye.cl

Phone: +562 26045142

“Álvaro is a specialist in tax and corporate law, with extensive experience advising domestic and international clients on a wide range of local and cross-border tax matters. His practice covers both day-to-day tax advisory work and the structuring of cross-border projects, mergers and acquisitions, corporate reorganizations, capital markets and investment fund taxation, joint ventures, among others.

He also advises and represents clients of the firm in the resolution of tax controversies before the Chilean Internal Revenue Service and the Tax and Customs Courts.

In addition, he advises family offices and business families on the legal and tax aspects of their investment and succession planning decisions, with a particular focus on asset protection, family governance, and risk management”.

VCARD LINKEDIN

Education

  • Master of Laws (LL.M) en International Taxation, New York University, Nueva York, United States. (2022- 2023)
  • Diploma in Taxation, Universidad de Chile, Santiago, Chile (2017)
  • Law School, Pontificia Universidad Católica de Chile, Santiago, Chile. Degree awarded with two votes of distinction (2014)

Professional Experience

  • International Tax Consultant, EY New York, US (2023 – 2024)
  • Associate, Barros & Errázuriz (2018)
  • Associate, Correa Gubbins (2015)

Academic Activities

  • Assistant, Tax Law, Pontificia Universidad Católica de Chile (2024 – to date)
  • Assistant, Legal Regime of Philanthropy and Social Investment, Pontificia Universidad Católica de Chile (2021 – to date)
  • Collaborator of the Center for Tax Studies (Centro de Estudios Tributarios) of the Universidad de Chile (2020 – to date)
  • Editorial Assistant of the Tax Law Yearbook of the Universidad Diego Portales (2020 – to date)
  • Assistant, Economic Law, Universidad de los Andes, Santiago (2017)

Languages

  • Spanish
  • English

Memberships

  • Member of the Chilean Bar Association
  • Member of the International Fiscal Association (IFA)

Recognitions

  • Leading associates, Legal 500 2026, Chile, Tax.

Publications

  • Philanthropy in environmental matters: towards regulations that encourage donations to finance the protection and conservation of the environment and biodiversity. Revista de Estudios Tributarios de la Universidad de Chile, (22), pp. 143-173 (2019)
  • “Chilean Donation System: An Obstacle to Philanthropy. Lawyer Magazine of the Chilean Bar Association (No. 79), pp. 19-21 (2020) “

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