SERVICES

TAX ADVISORY

Tax Consultancy

We analyze and provide concrete answers on the tax effects of transactions and business reorganizations. We evaluate alternatives for efficiently structuring commercial operations and advise our clients on matters of tax norm interpretation, international taxation, and the application of treaties to avoid double taxation.

Our expertise in tax matters, combined with our experience in various industries and businesses, allows us to offer suitable and timely solutions that facilitate the development of our clients' businesses. We aim to provide the best information on tax effects and alternatives for proper decision-making.

Tax Compliance

The processes of determining and declaring taxes, along with the informative statements submitted to the SII, are increasingly complex and demanding for the taxpayer.

Our services aim to give our clients peace of mind in complying, timely, and adequately, with the obligations of determining and declaring the taxes that affect them.

Additionally, we perform tax reviews and diagnostics to verify the proper compliance with tax obligations, seeking to identify areas of risk and improvement.

Transfer Pricing

Transfer pricing in related transactions is today a topic of great importance and scrutiny by the tax authority.

We assist our clients in tax compliance and preparing supporting documentation (Price Studies) to accredit the observance of transfer pricing norms.

We provide advisory on the design and implementation of policies that regulate transactions with related companies. We represent our clients in conflicts with the authority, and Tax Tribunals in transfer pricing litigation.

Tax Litigation

The complex tax regulations and the rise in auditing activities from the authority have led to a notable increase and further complexity in current tax conflicts.

Successfully handling a tax dispute requires developing a strategy from the beginning of the conflict with the tax authority.

We advise and support our clients in defending their rights and interests as taxpayers. We represent our clients' interests at various stages of audit processes and administrative conflicts with the SII.

We have a team of professionals with extensive experience in tax litigation, with legal and accounting knowledge and procedural skills, to represent our clients before the Tax Tribunal

CORPORATE LAW

Mergers & Acquisitions

We have extensive experience advising local and foreign clients on buying and selling businesses. Our advice in this area aims to optimize the results of these operations based on applicable corporate and tax legislation. Such counsel includes considering the legal structure of the sold or purchased company/asset, available financing sources, existing tax, labor, and legal risks or contingencies, special regimes that may apply (e.g., international treaties or tax incentives for certain activities), and all relevant legal aspects for the successful closing of the operation. For these purposes, we have a team of expert professionals to assist and advise the client at different stages of a merger or acquisition process, such as reviewing tax, labor, and legal contingencies (Due Diligence), negotiating and closing binding agreements, contracts for the purchase of both assets or shares, implementing post-operation restructurings, negotiating and drafting shareholder agreements, among others.

Restructurings

The legal restructuring of a business or company can be due to various needs: the integration or separation of businesses, a change in the control structure, the integration of new partners, and the refinancing of liabilities, among others. In this area, we have an interdisciplinary team of lawyers and accountants that allows us to assist the client in evaluating the necessity and effects of a restructuring process and its accounting, tax, and legal implementation.

Investment Funds

The legal and tax treatment of investment funds has been facing significant changes recently. This situation calls for a detailed study of how investments, channeled and financed through investment funds, will be legally structured to access the benefits established by current legislation for the fund and its contributors. In this matter, we have participated in the establishment and placement of shares, the purchase of assets, and the financing of investment funds aimed at businesses and projects in various sectors. This experience allows us to create the optimal structure according to the client's needs.

REAL ESTATE AND CONSTRUCTION LAW

Real Estate Purchase and Sale

We assist our clients in operations involving the purchase, sale, leasing, and contributions, among other transactions, relating to real estate. In addition to regular advice on title studies, drafting, and negotiation of contracts, our advice also covers the tax aspects of the operation, especially in matters of VAT and Income Tax. We have extensive experience in leasing and leaseback contracts on significant assets. 

Financing Structures

Significant real estate operations require a complex financing structure in corporate, financial, and tax matters. In this area, we assist our clients in evaluating and designing different options and implementing legally and tax-wise the chosen structure. These are usually tailor-made operations for the respective transaction in which we help our clients in the use and combination of the most common financing alternatives while exploring new alternatives tailored to the operation.

Construction Contracts

We have experience in drafting and negotiating construction contracts, aiming to protect the client's interests in the works, and especially, to have a position that prevents future litigation by establishing clarity in the usual matters that generate differences and maintaining a balance of interests within the contract. Similarly, we assist the client throughout the life of the construction contract.

Administrative and Municipal Construction Regulation

In this area, we typically work with the architects of the projects to resolve legal issues associated with compliance with municipal and housing regulations. In this regard, we work alongside construction professionals to resolve problems with construction permits, site merging and division, EISTU (Environmental Impact Study), and municipal receptions, among others.

PERSONAL ESTATES

Family Corporate Governance

Defining a structure that allows for the transfer of control and ownership of personal assets across generations is crucial for the continuity of family businesses. These structures must meet the objectives set by the owners of the assets to be passed on to the next generation while also establishing clear rules regarding the management and ownership of assets and cash flows generated by these businesses and assets, both during the parents' lifetime and after their death.

At SCK Abogados y Consultores, we have extensive experience advising high-net-worth individuals and families on defining and structuring corporate governance rules that manage family businesses and assets, balancing the abilities and interests of different family members.

Negotiation in Succession Processes

At SCK Abogados y Consultores we have successfully advised our clients in reaching agreements in complex succession processes and, in cases where a consensual agreement is not achieved, in arbitral trials for the partition of inheritance.

The advice we provide in this area to our clients combines our experience in negotiations and succession conflicts with a comprehensive understanding of the necessary tools to achieve successful agreements among heirs.