Chilean IRS continues developing cross-border merger position

July 12 2018

In recent years, the number of enquiries received by the Chilean tax authority regarding the impact in Chile from international and cross-border reorganisations has grown exponentially, write Santiago López and Stephanie Chacra of PwC Chile. Indeed, in past international updates we have reported how the Chilean IRS has been formulating uniform criteria for this purpose.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

Feature Tax Disputes Compliance Management ITR Magazine July/August 2018 Latin America and Caribbean Luxembourg Spain Chile Sweden

more across site & shared bottom lb ros

More from across our site

Podcasts

Podcast: KordaMentha's Andrew Howell on disputes, leaving PwC, and PepsiCo

Howell takes a deep dive into how he led the landmark PepsiCo dispute, discusses the ATO's enforcement priorities, and emphasises KordaMentha's market ambitions

Tom Baker, September 03 2026

Direct Tax

Exclusive: KPMG rolls out simulation-led tax training across network

Global tax leader David Linke said that the TaxSim gaming programme could replace aspects of traditional face-to-face learning

Tom Baker, September 02 2026

Direct Tax

DLA Piper hires ‘highly regarded’ TP partner to build APAC team

Former ATO economist Craig Silverwood is joining from Australian firm MinterEllison

Sam Sholli, September 01 2026

Direct Tax

Dhruva Advisors to rebrand as Ryan across Middle East

The rebranding, which will see changes to signage, visual identity and digital properties, is scheduled to be completed by the end of this year

Sam Sholli, September 01 2026

Direct Tax

Beyond the headlines: Why is the tax technology industry consolidating?

The software space was previously more fragmented, but that model is becoming more difficult to sustain as tax administration becomes increasingly digitised

Sam Sholli, August 31 2026

Direct Tax

A taxing week: Sparing KPMG Australia’s tax team from the sack is a business imperative

While some may argue that heads should roll following KPMG Australia’s audit leak scandal, client and revenue data emphasises that tax team stability is paramount

Tom Baker, August 28 2026

Direct Tax

What the UK Supreme Court’s BlueCrest decision means for LLPs

A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny

Nick Fagge, August 27 2026

Direct Tax