The Regulatory and Tax Area, headed by the director Marcela Garay covers:

• Internal support services to all other areas, in all their projects, and dealings, contracts and the like.

• Tax advice and planning in the design of entities and business restructuring to business groups, families and companies; and

• The legal representation before the Chilean internal revenue service (Servicio de Impuestos Internos, SII) in both audit and /or tax liquidation processes, and all claims and petitions related there by before both customs and tax courts and the Court of Appeals and the Supreme Court.