Our Team
Elizabeth Paya
LLM – MBA
Founding Partner
Elizabeth Paya is the founding partner of the firm, with over 10 years of experience in Tax Law at leading firms, specialized in advising companies and business families.
She is an attorney from Universidad de Chile, where she graduated with highest distinction, and holds a Master’s degree in Tax Law from Pontificia Universidad Católica de Chile, graduating with two distinction votes.
She complemented her legal training with an MBA from the Australian Graduate School of Management – UNSW Business School (Australia), graduating with Academic Excellence.
This combination of legal and business education enables her to integrate tax analysis with an understanding of business logic and operations, delivering advisory services aligned with both regulatory compliance and each client’s business objectives.
She developed her career at Cariola Díez Pérez-Cotapos and PwC Chile, where she advised national and international clients from various sectors, including retail, technology, mining, and food, on corporate structuring, business and family holdings, international taxation, corporate reorganizations, and audits before the Chilean Internal Revenue Service (SII).
She has been an invited panelist at the 12th Annual U.S. and Latin America Tax Practice Trends Conference (Miami, 2019) on cryptocurrencies and blockchain, and author of academic publications on tax incentives for R&D and foreign investment in innovation.
Member of IFA (International Fiscal Association).
