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Arturo Selman

Associate / Chile
  • Practice areas / Tax and International Trade
  • Languages / English, Spanish

Member of the International and Tax Trade team. His professional practice focuses on resolving tax disputes in the administrative and judicial stages of the process. It also provides tax consulting on various issues related to national and international taxation. Prior to join Philippi Prietocarrizosa Ferrero DU & Uría, he worked at the Tax Litigation Office of the Legal Subdepartment of the Chilean Internal Revenue Service.

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Work experience

  • 2013 - a la actualidad Senior Associate

    Philippi Prietocarrizosa Ferrero DU & Uría

  • 2012 - 2013 Lawyer

    Chilean Internal Revenue Service, Tax Litigation Office, Legal Subdepartment

  • 2010 - 2012 Lawyer

    Del Río Izquierdo Abogados

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Awards

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Featured Cases

  • Chile 2018

    To an ISAPRE in the arguments before the Constitutional Court, for the purpose of declaring the inapplicability due to unconstitutionality of a series of norms of the Income Tax Law.

  • Chile 2017

    Representation before the administrative authority and in judicial procedure of a national TV channel regarding various topics related with the withholding tax.

  • Chile 2016

    Judicial representation of a large international conglomerate operating in Chile in a Transfer Pricing case.

  • Chile 2016

    Judicial representation of a ISAPRE against the IRS determination disallowing as expense the court fees condemned to pay in trials about health care plans price increases.

  • Chile 2015

    Judicial representation on an telecommunication enterprise regarding the withholding tax rate applicable in the payment made to foreigners suppliers for materials supports to be displayed TV.

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Publications

  • February 2018 Londres Reino Unido

    The Tax Disputes and Litigation Review - Sixth Edition - Editor Simon Whitehead (Capítulo de Chile)

    Arturo Selman Nahum - Patricio Silva-Riesco Ojeda - Law Business Research Ltd see publication
  • December 2017 Santiago Chile

    Inicio del cómputo del plazo de prescripción del artículo 200 del Código Tributario y su aumento producto de la citación : un vaivén en la jurisprudencia

    Arturo Selman Nahum - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N°18, pp. 213 – 241 see publication
  • February 2017 Londres Reino Unido

    The Tax Disputes and Litigation Review - Fifth Edition - Editor Simon Whitehead (Capítulo de Chile)

    Arturo Selman Nahum - Patricio Silva-Riesco Ojeda - Law Business Research Ltd, pp. 61 – 71 see publication
  • December 2016 Santiago Chile

    Impuesto al Valor Agregado en los servicios de imagenología y radiología: “Crónica de una muerte anunciada”

    Arturo Selman Nahum - María Jesús Ibáñez - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N°16, pp. 277 – 303 see publication
  • June 2016 Santiago Chile

    Medida Cautelar del Artículo 137 del Código Tributario

    Arturo Selman Nahum - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N°15, pp. 193 – 217 see publication
  • February 2016 Londres Reino Unido

    The Tax Disputes and Litigation Review - Fourth Edition - Editor Simon Whitehead (Capítulo de Chile)

    Arturo Selman Nahum - Patricio Silva-Riesco Ojeda - Law Business Research Ltd, pp. 77 – 88 see publication
  • December 2015 Santiago Chile

    La liquidación de impuestos como acto administrativo válido de interpretación de leyes tributarias

    Arturo Selman Nahum - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N°14, pp. 273 – 296 see publication
  • November 2015 Santiago Chile

    Análisis crítico sobre la afectación de operaciones sobre Propiedad Industrial e Intelectual frente al Impuesto a las Ventas y Servicios

    Arturo Selman Nahum - Ariel Castillo Sapiains - Anuario de Derecho Tributario, Universidad Diego Portales, N°7, pp. 39 – 60 see publication
  • December 2014 Santiago Chile

    Procedimiento especial de reclamo por vulneración de derechos: actos administrativos reclamables, finalidad del procedimiento y viabilidad del recurso de casación en el fondo

    Arturo Selman Nahum - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N° 11, pp. 285 – 309 see publication
  • July 2014 Santiago Chile

    La infracción a las reglas de la sana crítica en la nueva justicia tributaria

    Arturo Selman Nahum - Revista de Estudios Tributarios, Centro de Estudios Tributarios de la Universidad de Chile, N° 10, pp. 239 – 259 see publication
  • December 2013 Valdivia Chile

    Aspectos sobre el Impuesto a la Renta (Corte Suprema)

    Arturo Selman Nahum - Revista de Derecho, Universidad Austral de Chile, Vol. 26 N° 2, pp. 285 – 300 see publication
  • December 2012 Valdivia Chile

    Cesión de créditos contenidos en una factura y la notificación personal al deudor como requisito excluyente para su oponibilidad: Un fallo inquietante (Corte Suprema)

    Arturo Selman Nahum - Revista de Derecho, Universidad Austral de Chile, Vol. 25 N° 2, pp. 289 – 298 see publication
  • December 2011 Santiago Chile

    La cláusula penal en el contrato de leasing y su nulidad por falta de causa: Una evolución en la jurisprudencia

    Arturo Selman Nahum - Revista Chilena de Derecho, Pontificia Universidad Católica de Chile, Vol. 38 N° 3, pp. 611 – 622 see publication
  • July 2011 Santiago Chile

    Artículo 915 del Código Civil: Una solución jurisprudencial a la limitación de las acciones tradicionales

    Arturo Selman Nahum - Revista Ius et Praxis, Universidad de Talca, Año 17 N° 1, pp. 57 – 80, Legal Publishing see publication
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Studies

  • 2015 Master Universidad de Chile (Santiago, Chile) Master in Taxation (Magna Cum Laude)

  • 2013 Graduated Universidad de Chile (Santiago, Chile) Diploma in Procedural Tax Law

  • 2011 Graduated Universidad de Chile (Santiago, Chile) Diploma in Taxation

  • 2010 Lawyer Supreme Court of Justice (Santiago, Chile)

  • 2009 Law Degree Universidad Diego Portales (Santiago, Chile) Undergraduate of Law

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Memberships

  • International Fiscal Association (IFA) - Chilean Branch
  • Chilean Tax Law Institute
  • International Business Honor Society Beta Gamma Sigma
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Academic activities

  • Academic Activities - to date

    Professor Master in Tax Planning and Direction, Module: “Tax Planning”.

    Profesor - Universidad Mayor, School of Humanities, Economics and Business.
  • Academic Activities - to date

    Professor Diploma in Taxation for Professional Tax and Customs Courts, Module: “Workshop on jurisprudence analysis and cases”.

    Profesor - Universidad de Chile, School of Economics and Business.
  • Academic Activities - to date

    Professor Diploma in Tax Analysis and Management, Module “Introduction to Law”.

    Profesor - Universidad Adolfo Ibáñez, Law School.
  • Academic Activities - to date

    Professor Diploma in Business Taxation, Module: "Corporate Law"

    Teaching - Universidad de Chile, School of Economics and Business
  • Academic Activities - to date

    Professor Diploma in Taxation, Modules: "Business Income" and "Corporate Law"

    Teaching - Universidad de Chile, School of Economics and Business
  • Activity - to date

    Editorial Board Member of the Tax Law Yearbook, Universidad Diego Portales

    Coordinator - Universidad Diego Portales
  • Academic Activities - 2015

    Assistant Teacher, Master in Tax Law

    Teacher's aide - Universidad de Chile
  • Academic Activities - 2015

    Assistant Teacher, Master in Tax Management

    Teacher's aide - Universidad Adolfo Ibáñez
  • Activity - 2013

    Committee member of the Chilean Internal Revenue Service in charge of reviewing study materials for the 2nd version of the Diploma in Procedural Tax Law, taught by Universidad de Chile to officials of that institution

    Coordinator - Chilean Internal Revenue Service
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Seminars and Conferences

  • Speaker Anti Tax Avoidance Measures, Chilean Experience Chilean Tax Law Institute Chile 2015