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).
Member of IFA (International Fiscal Association).
Languages: Spanish and English.
Kevin Hes
Corporate Attorney – MBA
Advisor
Kevin Hes is an Advisor at the firm, with over nine years of experience advising companies and individuals, both domestic and international.
He is an attorney from Pontificia Universidad Católica de Chile, where he also completed an Executive MBA. His legal and business background enables him to integrate legal analysis with each client’s business and wealth management objectives.
He developed his career at Cariola Díez Pérez-Cotapos, where he was part of the Corporate and M&A team for over five years, and later worked as in-house counsel at Aviron Investments, an asset management company, for over two years.
He has led due diligence processes, corporate restructurings, and complex transactions, working closely with boards of directors and executive teams.
He advises on the incorporation of companies, shareholders’ agreements, general corporate matters, mergers and acquisitions (M&A), corporate governance, negotiation of complex civil and commercial contracts, compliance, crime prevention models, and legal matters relating to wealth, inheritance, and real estate transactions, including international investment processes.
He is a member of the Chilean Association of Ethics and Compliance (ACEC) and Co-Secretary of the Governance and Compliance Committee of the National Institute for Standardization (INN).
His practice includes corporate matters, as well as advisory services involving the joint consideration of corporate and tax matters, including business acquisitions and sales, corporate reorganizations, and the structuring of family holding companies.
