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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.

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International Correspondents