11 results found

The recently enacted tax reform -Law N° 20,780 (2014), amended by Law N° 20,899 (2016) – introduced the option to voluntarily pay a substitute tax over the accumulated taxable earnings...

On November 23, 2017, the Chilean Tax Authority (hereinafter "SII") publicly released a new version of the Tax Schemes Catalogue.

On the 29th of September of this year, one of the most important and controversial norms of the tax reform: the general anti-avoidance rule came into effect.

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...

The Chilean government have announced the introduction of a tax reform bill that will introduce a new royalty system payable by copper miners. This bill contains a variable royalty rate...

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

La "Foreign Account Tax Compliance Act" (en español, Ley de Cumplimiento Tributario de Cuentas Extranjeras), o FATCA, es una Ley dictada en Estados Unidos, que busca aumentar la recolección...

The general statutory corporate income tax (First Category Tax) rate for Chilean entities including Chilean branches of foreign companies is 17%.