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Articles, regulatory alerts, and media appearances, in order of publication. Use the tabs and the practice area filter to narrow your search.
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178 publicationsA single act, differing environmental liabilities
Nicolás Suazo analyses the first conviction under the new environmental offences regime in El Mercurio Legal: why a fine does not equate to remediation and what companies must review when facing an environmental contingency.
Water rights: Law 21,841 extends the regularisation deadline to 2032
Law 21,841 extends the deadline to regularise and register water rights to 6 April 2032, narrows who may object, and establishes a collective procedure.
Chile 2027: A New Tax Framework Takes Shape
Arturo Garnham and Beatriz Riveros analyse in Chambers and Partners the income tax reform taking effect in 2027: phased reduction of the first-category tax rate, return to full integration, and tax invariability for large projects.
Interview on Radio Duna 89.7 — Información Privilegiada: the tax…
Garnham Abogados appeared on Radio Duna 89.7's programme Información Privilegiada to address a tax matter. The recording of the interview is available on the firm's Instagram…
They migrated to desalination, but no one told them what to do with their water rights
Nicolás Suazo, partner at Garnham Abogados, authored an opinion column in Minería y Futuro on desalination and continental water rights in mining. The…
In Chile, what holds back billions in investment is not the weather
Publication by Garnham Abogados on the obstacles holding back billions in investment in Chile, beyond weather conditions. The content is available on…
Interview on Radio Cooperativa: Is the SII de facto legalising certain practices?
On Radio Cooperativa, Garnham Abogados analysed whether the SII is de facto legalising certain practices in tax matters. View original post
Quoted in BioBioChile on Treasury seizures of CAE student loan debtors
Garnham Abogados was quoted by BioBioChile regarding asset seizures enforced by the Tesorería General de la República against debtors of the State-Guaranteed Student Loan (CAE).…
Desalination Law Enacted: Takes effect in November 2027
It enters into force on 13 November 2027. This provides an 18-month window for operational and planned projects to assess how to adapt to the new legal regime.…
Interview on CNN Chile — Agenda Económica: Challenges under the new institutional framework
Garnham Abogados appeared on CNN Chile's Agenda Económica segment to discuss the challenges posed by the new institutional framework. The recording of the interview is available…
2026 Annual General Shareholders' Meeting: Deadline 30 April
Corporations (sociedades anónimas) and simplified corporations (sociedades por acciones) have until 30 April to hold their Annual General Shareholders' Meeting (JOA), a key requirement in corporate…
Tax Alert: RAF administrative appeals and the right to a defence
Can a RAF administrative review decision be challenged? The 4th Tax and Customs Court (TTA) of the Santiago Metropolitan Region held that, at least in certain cases, it can…
Tax Alert: Article 97 No. 11 fine in refund reimbursements
On February 11, 2026, the First Tax and Customs Court of the Metropolitan Region issued a ruling that reopens the discussion on the application of...
Tax Alert: Statute of Limitations on Tax Obligations — Circular No. 139
In recent years, one of the recurring challenges for companies and taxpayers has been managing old tax debts that, even when time-barred, required a declaration...
Water Rights Alert: 2026 List of Water Rights Subject to Non-Use Fees
A well-known process, but one that again demands early review and timely decisions. Today, Exempt Resolution No. 5,357 of 2025 was published in the Official Gazette...
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