Speaker details

Biography

Brian Bustos Guajardo is an international tax lawyer and Senior Tax Associate at Cariola Díez Pérez-Cotapos in Santiago, Chile. His practice focuses on cross-border taxation and international tax structuring, advising multinational corporations, investment groups, and financial institutions on the tax aspects of mergers and acquisitions, corporate restructurings, financing transactions, and foreign investment. He has particular experience advising clients in the mining, agriculture, technology, insurance, and financial services sectors, with a focus on the application of tax treaties, withholding tax planning, and OECD global minimum tax (Pillar Two) implementation. Brian previously worked in Madrid as an International Tax Secondee at Gómez-Acebo & Pombo, where he advised on Pillar Two implementation, compliance and its implications for multinational enterprise structures in Europe and Latin America. He has also contributed to public-sector initiatives, including co-authoring the Chilean Ministry of Economy’s Legal and Tax Guide for Small and Medium-Sized Enterprises. Brian writes and speaks regularly on international tax developments and was a speaker at the International Bar Association’s 2025 New Era of Taxation Conference in Milan on the practical implementation of OECD Pillar Two rules. He received his LL.M. from Harvard Law School, where he was awarded the Gammon Fellowship, and holds an LL.M. in Taxation and an LL.B., summa cum laude, from the University of Chile. He is admitted to practice law in Chile.