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Christian Aste M.

Attorney

Education: Universidad Central School of Law (Bachelor of Laws, 1991). Diploma in Banking Law, Universidad Central (1991), Postgraduate Degree in Public Administration, Instituto de Estudios Fiscales de España (1994), Postgraduate Degree in Tax Administration, Universidad Tecnológica Metropolitana (1995), Diploma in Corporate Tax Law, Universidad Adolfo Ibañez (1998), Postgraduate Degree in Tax Law, Universidad Salamanca (1999), Masters Degree in Economic Law, Universidad de Chile (1999), Diploma in Criminal Procedure Law, Universidad de Chile (2001).

Admitted to Practice: 1993.

Professional Activity: Internal Revenue Service, National Direction (1990-1999). Partner in charge of the litigations and controversies division at Deloitte (1999-2005). Member of the Editorial Board for the AFIICH’s Tax Queries Manual (2006-2007). Director of the 15th edition of the Tax Code, Thomson Reuters (2015). President of the National Chamber of Commerce’s Tax Committee (2013-2015).

Academic Activities: Professor of Tax Law, Universidad de Santiago (1992-1994), School of Auditor Accountants (1997-1999), Universidad Central (1996-2009) and Universidad Nacional Andrés Bello (1999-2000). Professor of Tax Procedures for the Litigation Diploma Program and the Tax Law Master’s Degree Program, Pontificia Universidad Católica de Chile (2014-2015). Professor of Tax Code Reform, Universidad Adolfo Ibañez (2015).

Publications: “Curso de Código y Derecho Tributario”, “Curso de Impuesto a la Renta (I y II)” and  “Reforma Tributaria Comentada”(LegalPublishing).

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