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Rafael Cruzat Donoso

Rafael Cruzat Donoso

LAWYER

rcruzat@covel.cl

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Rafael leads the tax practice in our firm.

With over 10 years of experience in tax and corporate matters, he previously worked at Yrarrázaval, Ruiz-Tagle, Goldenberg, Lagos & Silva (2013-2015) and in the tax area of Claro & Cia. (2015-2023). He has advised large national and international companies in various sectors: food, agribusiness, banks and financial institutions, international trade, fintech, maritime transport, startups, among others.

In the academic field, since 2021 he has been a Professor of Tax Law at the Faculty of Law of the Pontificia Universidad Católica de Chile. He was previously a teaching assistant in Commercial Law at the same university.

Education

  • Law Degree, summa cum laude, Pontificia Universidad Católica de Chile (2013).
  • Lawyer's Title granted by the Supreme Court of Justice (2015).
  • LL.M. in Tax Law, Pontificia Universidad Católica de Chile (2018).
  • LL.M. Harvard Law School (2020).

Recognitions and Memberships

  • Monsignor Joaquín Larraín Gandarillas Award and Honor Roll for academic performance (2008), PUC.
  • Becario Chile (2019).
  • Member of the International Fiscal Association (IFA).
  • Member of the Chilean Bar Association.
  • Recognized in Taxes by Legal 500.

Teaching Experience

  • Professor of Tax Law, Pontificia Universidad Católica de Chile (2021 to date).

Publications

  • “Good Faith in Domestic and International Tax Law. Chile Report” for the Cahiers de Droit Fiscal International of the International Fiscal Association for the IFA Cancún Congress 2023, pages 199-218.
  • “The evolution and development of measures against harmful tax practices in Latin America: Action Plan 5 BEPS. National Report of Chile” in Torrealba, Adrián et. al], Memorias 10º Encuentro Regional Latinoamericano IFA 2018 (San José, Editorial Jurídica Faro) p.p. 131-159.

Practice Areas

  • Tax Law

Languages

  • Spanish and English.