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Over the last ten years, the export of Chilean services has expanded significantly and now account for about 13% of total exports and more than 4% of gross domestic product.

The "Law to Boost Productivity", was published in the Official Gazette, introducing various modifications to different laws and regulations in order to enhance the country's productivity...

Thin capitalisation rules are established to prevent the over-indebtedness of companies who are usually structured in such a way for tax and commercial reasons.

Recently, the Chilean Tax Office has sent several letters reminding taxpayers that starting in 2017, two general tax systems will come into force instead of one, as we know today.

We often find that there is no clear understanding of the definition and extension of the term royalty.

With complex legislation surrounding tax matters for companies in Chile, it is imperative to understand the laws so your business remains compliant.

An important choice that companies funding their Chilean entities need to make is the form in which they do this— by debt or equity.

Com uma legislação complexa em relação a assuntos fiscais para empresas no Chile, é imperativo entender as leis para que sua empresa se mantenha em compliance.

In a world where, with every passing day, the digital economy takes on a more important role on a global scale ...

Chile has 32 tax treaties. Additionally, there are two tax treaties subscribed to by Chile which have not yet entered into force.