Copying and distributing are prohibited without permission of the publisher

Where does Chilean tax reform leave your business?

01 March 2013

The newly approved law Nº 20.630 has brought about several reforms of the Chilean tax legislation, raising, for example, the corporate tax rate to 20%, assimilating the cost of the limited liability companies’ (LLC) capital interests with that of the corporations’ stocks, unifying the taxation of the non-deductible expenses, and, including, as a great novelty, a new article 41E to the Income Tax Law, containing the new Chilean regulation on transfer pricing. Marcelo Muñoz Perdiguero, of Salcedo y Cia, explores the new measures.



The article you are trying to view is locked content, available only to subscribers and current trialists.





International Tax Review Profile

RT @YouGov: With the government restating its commitment to leaving the EU's custom union, YouGov data earlier this year found that half of…

Apr 24 2018 12:12 ·  reply ·  retweet ·  favourite
International Tax Review Profile

AEOI affecting individuals and its effect on banking secrecy rules: Since the beginning of the 20th century, bankin… https://t.co/48mDSreSYY

Apr 24 2018 11:00 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Is an intergovernmental tax body a good idea? #tax #taxjustice https://t.co/PF91Eu3784

Apr 24 2018 08:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

@VidyaKauri Hi Vidya, this is Joe. Sending you a DM.

Apr 23 2018 09:30 ·  reply ·  retweet ·  favourite
International Tax Review Profile

A guide through Switzerland’s revised VAT Act. The long-awaited partial revision of the Swiss VAT Act was finally p… https://t.co/96y84YUjJt

Apr 23 2018 07:00 ·  reply ·  retweet ·  favourite
International Correspondents