Karem Duffoo

Karem Duffoo

Senior Tax & Corporate Lawyer

Karem Duffoo is a Senior Tax Lawyer with Harris Gomez Group, an international and multidisciplinary firm specialising in cross border transactions between common law countries and Latin America.

An attorney since 1999, she has worked in the public and private sector. She joined HGG Group in 2018 and is part of the Corporate and Tax areas. She has wide experience in the design and implementation of corporate and tax structures and executing the setting up of foreign investments in Chile.

From 2015 to 2018, she was part of the Corporate Tax and Real State areas at Correa Gubbins Law firm. From 2014 to 2015 she was the Manager of the Legal Tax Area at Deloitte Advisory Chile. From 2011 to 2014 she worked at the Law Department of the Large Taxpayers Unit of the Chilean Tax Authority. From 2003 to 2011 she was Manager of the Legal Area at Círculo Verde SpA. From 2000 to 2003 she was Chief Counsel at Editorial Jurídica de Chile. From 1999 to 2000 she was an associate at Cuadra y Cia. law firm.

Mrs. Duffoo is a highly qualified lawyer, with a vast experience in corporate tax matters. She is trilingual Spanish, English and French, which enables her to work with foreign clients with more efficiency and better understanding of their specifics needs and being able to lead the corporate tax counselling of many of our firm’s international clients.

Practice Focus

  • Chilean Taxation
  • International Taxation
  • Cross-border
  • Corporate
  • Commercial
  • Immigration
  • Labor
  • Intellectual Property
  • Mergers and Acquisitions
  • Public Tenders


  • Assisted Enel Distribution, CGE Distribution, National de Energy Commission with public electric tenders in 2016 and 2017.
  • Advised a multinational company on the financing of a project to build a sport stadium outside Chile, through a legal due diligence and granting the guarantees required by the foreign bank. Transaction value approx. USD$6 million.
  • Advising national and foreign companies on a financing contract with a national bank for the execution of an energy project. Operation value approx. USD$25 million.
  • Advised electric power distribution companies in the process of public bidding of electric power, for the periods 2021- 2041 and between 2024-2044.
  •  Provided due diligence and M&A advise for national and international companies, and the reorganization of large family estates.
  • Advised high net worth individuals in the process of repatriation of capital from abroad to Chile. Amount of operations: between USD$1.000.000 and $8.000.000.


  • Universidad Gabriela Mistral Law School – Bachelor of Laws.
  • Universidad Católica de Chile – Master in Business Law.
  • Universidad Adolfo Ibáñez – Master in Tax Direction and Management.
  • Universidad de Los Andes – Diploma in M&A.
  • Karem was nominated by The Euromoney LMG Americas Women In Business Law Awards as one of the Best Corporate Lawyer in Latin America 2018.


  • Royalties In Chile – Back To The Basics!
  • Chilean Tax Reform Overview
  • Rejecting Chilean Electronic Invoices
  • Corporate Governance In Chile