Brian
Bustos

Brian joined our firm in 2018 and is a Senior Associate in tax practice. With over 7 years of experience in Tax Law, his practice focuses on mergers and acquisitions (M&A), complex corporate reorganizations, investment structuring, financing, and wealth planning. He has advised clients across a range of industries, including mining, technology, and insurance, and has also represented their interests in litigation, tax audits, and legislative and regulatory reform processes.

Additionally, Brian has counseled clients and stakeholders on the implementation of new laws and regulations, such as the taxation of the digital economy and the reporting obligations for entities operating on local and foreign technological platforms.

Along with his local practice, Brian has strengthened his global perspective through a secondment in the tax department of Gómez-Acebo & Pombo in Madrid, Spain (2024-2025). During his time there, he organized and participated in seminars on the implementation of Pillar II of the OECD and its compliance challenges for multinational groups.

Furthermore, he has authored specialized publications on domestic and international taxation, has served as a guest lecturer in postgraduate programs, and was recently invited as a panelist at the IBA conference “The New Era of Taxation” in Milan.

• Harvard Law School, Master of Laws (LL.M.), 2024.
• Universidad de Chile, Law School, Master of Laws (LL.M.) in Taxation (c).
• Universidad de Chile, Law School, Bachelor of Laws (LL.B.), Summa cum laude, 2018.

• Gammon fellowship for academic excelence, Harvard Law School.
• Ad honorem teaching assistant of Procedural Law I to V, Faculty Cristián Maturana Miquel, Universidad de Chile, 2015 to 2019.
• Ad honorem teaching assistant of Procedural Law I a IV, Faculty Juan Pablo Pinto, Universidad Alberto Hurtado, 2016 to 2019.
• Ad honorem teaching assistant of Introduction to Law I and II, Faculty Miguel González Lemus, Universidad de Chile, 2012 to 2014.
• Ad honorem teaching assistant of Accounting, Faculty Soledad Recabarren Galdames, Universidad de Chile, 2014.

• Enrique Ortega Carballo and Brian Bustos Guajardo – “Una primera aproximación al Impuesto Complementario en España para garantizar un nivel mínimo de imposición global” CISS Publishing House, Carta Tributaria, Tax Opinion Review No. 118, January 2025.
• Brian Bustos Guajardo – “How the Chilean House of Representatives Vote on Tax Reforms: Ideology and Other Factors”, as part of the Harvard Law School’s LL.M. program, May 2024.
• “Prenda (Régimen Tributario)” and “Hipoteca (Régimen Tributario)” book chapters “GPS: Contratos Civiles en Chile” Tirant Lo Blanch Publishing House (under review for publication).
• “La Garantía del Debido Proceso Penal en la Jurisprudencia de Inaplicabilidad del Tribunal Constitucional (2011-2017)”, Ius Civile Publishing House, June 2018.

• Spanish
• English