Lawyer (1990) and Bachelor of Law from the Pontifical Catholic University of Chile (1989), LLM Master of Law, Duke University, North Carolina, USA (1993). In the professional field he worked in the Legal and Tax Department of PriceWaterhouseCoopers Chile for twenty years, being partner of the same between 1998 and 2010. In 1993 he was in the International Tax Department of PW New York, USA. From 2010 to 2013 he served as National Director of the Internal Revenue Service of Chile, actively participating in the drafting of tax reforms in that period. President of the Inter-American Conference of Tax Administrations CIAT (2012 – 2013) and member of the Bureau of the Committee on Fiscal Affairs of the OECD, Paris, France