{"id":2465,"date":"2025-12-04T18:31:36","date_gmt":"2025-12-04T21:31:36","guid":{"rendered":"https:\/\/serranoabogados.cl\/?page_id=2465"},"modified":"2026-01-27T15:57:02","modified_gmt":"2026-01-27T18:57:02","slug":"pablo-mahu-martinez","status":"publish","type":"page","link":"https:\/\/serranoabogados.cl\/en\/pablo-mahu-martinez\/","title":{"rendered":"Pablo Mahu Mart\u00ednez"},"content":{"rendered":"<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-ee8e4ee\" data-block-id=\"ee8e4ee\"><style>.stk-ee8e4ee .stk--block-align-ee8e4ee{align-items:center !important;}.stk-ee8e4ee {margin-top:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;}.stk-ee8e4ee-column{--stk-column-gap:var(--stk--preset--spacing--40, 30px) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk--block-align-ee8e4ee stk-block-content stk-content-align stk-ee8e4ee-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-3d42d26\" data-v=\"4\" data-block-id=\"3d42d26\"><style>@media screen and (min-width:690px){.stk-3d42d26 {flex:var(--stk-flex-grow, 1) 1 calc(33.333% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-3d42d26-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-3d42d26-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3f517ec\" data-block-id=\"3f517ec\"><style>.stk-3f517ec .stk-img-wrapper{aspect-ratio:2\/3 !important;height:auto !important;}.stk-3f517ec .stk-img-wrapper img{border-radius:8px !important;object-position:50% 10% !important;}@media screen and (max-width:999px){.stk-3f517ec .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-3f517ec .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-2314\" src=\"https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-scaled.jpg\" width=\"1707\" height=\"2560\" alt=\"\" title=\"\" srcset=\"https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-scaled.jpg 1707w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-200x300.jpg 200w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-683x1024.jpg 683w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-768x1152.jpg 768w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-1024x1536.jpg 1024w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-1365x2048.jpg 1365w, https:\/\/serranoabogados.cl\/wp-content\/uploads\/2025\/12\/IMG_5184-8x12.jpg 8w\" sizes=\"auto, (max-width: 1707px) 100vw, 1707px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9e722cd\" data-v=\"4\" data-block-id=\"9e722cd\"><style>@media screen and (min-width:690px){.stk-9e722cd {flex:var(--stk-flex-grow, 1) 1 calc(66.667% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9e722cd-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9e722cd-inner-blocks\">\n<div class=\"wp-block-stackable-subtitle stk-block-subtitle stk-block stk-10243c7\" data-block-id=\"10243c7\"><style>.stk-10243c7 {margin-bottom:0px !important;}.stk-10243c7 .stk-block-subtitle__text{text-transform:uppercase !important;}<\/style><p class=\"stk-block-subtitle__text stk-subtitle\">PARTNER<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-59f16fd\" id=\"heading-placeholder\" data-block-id=\"59f16fd\"><h2 class=\"stk-block-heading__text\">Pablo Mahu Mart\u00ednez<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1e80d66\" data-block-id=\"1e80d66\"><style>.stk-1e80d66 {margin-bottom:16px !important;}<\/style><p class=\"stk-block-text__text\">Pablo is a Partner at Serrano Abogados and advises our clients on corporate and personal taxation matters. He focuses on the cross-border tax issues derived from their operations and has extensive experience advising on a wide spectrum of fiscal matters related to Chilean and international taxation. Throughout his career, he has specialized in domestic and international restructurings, the application of double taxation treaties, and transfer pricing, both for large corporations and high-net-worth individuals.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2238ff5\" data-block-id=\"2238ff5\"><style>.stk-2238ff5 {margin-bottom:16px !important;}<\/style><p class=\"stk-block-text__text\">He previously served as a lawyer at KPMG Chile, in addition to having gained experience in the Netherlands where he worked as a Senior Associate at Crowe Netherlands (formerly Taxperience NV), in charge of designing international (re)structures.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1b299b4\" data-block-id=\"1b299b4\"><p class=\"stk-block-text__text\">Furthermore, he publishes regularly in the most important European journals on international taxation matters.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-ddeedce\" data-block-id=\"ddeedce\"><style>.stk-ddeedce {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks has-text-align-left stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-9b2be4b\" data-block-id=\"9b2be4b\"><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"mailto:pmahu@serranoabogados.cl\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path d=\"M48 64C21.5 64 0 85.5 0 112c0 15.1 7.1 29.3 19.2 38.4L236.8 313.6c11.4 8.5 27 8.5 38.4 0L492.8 150.4c12.1-9.1 19.2-23.3 19.2-38.4c0-26.5-21.5-48-48-48H48zM0 176V384c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V176L294.4 339.2c-22.8 17.1-54 17.1-76.8 0L0 176z\"\/><\/svg><\/div><\/span><\/a><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-07276a2\" data-block-id=\"07276a2\"><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/www.linkedin.com\/in\/pablo-andr%C3%A9s-mahu-mart%C3%ADnez-161abb38\/%20\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg data-prefix=\"fab\" data-icon=\"linkedin-in\" class=\"svg-inline--fa fa-linkedin-in fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg><\/div><\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-18aed1f\" data-block-id=\"18aed1f\"><style>.stk-18aed1f {margin-bottom:var(--stk--preset--spacing--80, 5.06rem) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-18aed1f-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-30a1c22\" data-v=\"4\" data-block-id=\"30a1c22\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-30a1c22-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-30a1c22-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e5bc89e\" id=\"question-1-placeholder\" data-block-id=\"e5bc89e\"><h5 class=\"stk-block-heading__text\"><span style=\"color: var(--theme-palette-color-2, #355C7D);\" class=\"stk-highlight\">Studies<\/span><\/h5><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">LLM in International Taxation, Universiteit Leiden \u2014 2019<\/span><\/li>\n\n\n\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">Specialization Studies in Tax Planning, Universidad de Chile \u2014 2015<\/span><\/li>\n\n\n\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">Bachelor of Laws, Universidad de Chile, with highest honors \u2014 2012<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-09caee3\" id=\"question-2-placeholder\" data-block-id=\"09caee3\"><h5 class=\"stk-block-heading__text\"><span style=\"color: var(--theme-palette-color-2, #355C7D);\" class=\"stk-highlight\">Memberships<\/span><\/h5><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\"><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">International Fiscal Association \u2014 Chile<\/span><\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4ddae0c\" id=\"question-2-placeholder\" data-block-id=\"4ddae0c\"><h5 class=\"stk-block-heading__text\"><span style=\"color: var(--theme-palette-color-2, #355C7D);\" class=\"stk-highlight\">Publications<\/span><\/h5><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\"><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">Pablo Mahu M. &amp; Alejandro Franco, The Forestal Aurora Case: Insights from the First Case Application of the Chilean GAAR,\u00a0Bulletin for International Taxation\u00a02026 (Volumen 80), No. 2.<\/span><\/span><\/li>\n\n\n\n<li><span style=\"color: #0f0e17;\" class=\"stk-highlight\">Pablo Mahu M. &amp; Alejandro Franco,\u00a0Interaction of Domestic Law Liquidation Losses and GloBE Rules from a Chilean and Dutch Perspective, Bulletin for International Taxation 2025 (Volumen 79), No. 3.<\/span><\/li>\n\n\n\n<li><span style=\"color: #0f0e17;\" class=\"stk-highlight\">Pablo Mahu M., Distributive Profit Allocation Rules: A New Approach for an Old Problem, Intertax 2021 (Volume 49) Issue 2.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9455d1c\" id=\"question-3-placeholder\" data-block-id=\"9455d1c\"><h5 class=\"stk-block-heading__text\"><span style=\"color: var(--theme-palette-color-2, #355C7D);\" class=\"stk-highlight\">Languages<\/span><\/h5><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">Spanish<\/span><\/li>\n\n\n\n<li><span style=\"color: var(--theme-palette-color-4, #232424);\" class=\"stk-highlight\">English<\/span><\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>SOCIO Pablo Mahu Mart\u00ednez Pablo es socio de Serrano Abogados y asesora a nuestros clientes en materias de tributaci\u00f3n corporativa y personal, enfoc\u00e1ndose en los temas tributarios transfronterizos derivados de sus operaciones y tiene vasta experiencia aconsejando en un amplio espectro de cuestiones fiscales relacionadas con tributaci\u00f3n chilena e internacional. A lo largo de su [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2465","page","type-page","status-publish","hentry"],"blocksy_meta":{"has_hero_section":"disabled","styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"_links":{"self":[{"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/pages\/2465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/comments?post=2465"}],"version-history":[{"count":13,"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/pages\/2465\/revisions"}],"predecessor-version":[{"id":2747,"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/pages\/2465\/revisions\/2747"}],"wp:attachment":[{"href":"https:\/\/serranoabogados.cl\/en\/wp-json\/wp\/v2\/media?parent=2465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}