Chile: Changes to certificates and sworn statements to benefit from DTTs Gregorio Martinez of PwC Chile discusses why changes to foreign tax residence certificates and sworn statements will benefit foreign taxpayers. By Gregorio Martínez July 01 2021
Modifications to the indirect transfer reporting obligations in Chile Gregorio Martínez and Nicolas Foppiano of PwC Chile discuss the changes to the reporting rules in relation to the indirect sale of foreign entities that indirectly own Chilean underlying assets. By Gregorio Martínez & Nicolas Foppiano March 03 2021
Chilean IRS interprets the new VAT rules on digital services Gregorio Martínez and Gabriela Varas of PwC Chile examine the Chilean IRS instructions draft on the new VAT rules. By Gabriela Varas & Gregorio Martínez May 25 2020
The VAT exemption modification creates further questions in Chile Gregorio Martínez of PwC Chile takes a closer look at the complicated law surrounding VAT exemptions on payments abroad from Chile. By Gregorio Martínez February 10 2020
The effects and opportunities of ending a business in Chile Gregorio Martinez and Fernando Binder of PwC Chile explore the development and advantages of Chile’s unique end of business tax. By Fernando Binder & Gregorio Martínez December 16 2019
Chile continues with the modernisation of its tax system The Chilean government presented a Tax Modernisation Bill on August 23 2018. By Gabriela Varas & Gregorio Martínez October 15 2019
Chilean tax reform includes VAT exemption modification On August 23 2018, the Chilean government presented a tax modernisation bill, which aims to introduce a series of modifications seeking to simplify the Chilean income tax system and incorporate... By Gregorio Martínez & Nicolas Foppiano July 10 2019
Chile seeks to modernise its tax system Chile plans to overhaul its tax regime by amending corporate income tax provisions, capital gains tax rules, permanent establishment provisions and introduce a digital services tax. By Gregorio Martínez & Sandra Benedetto Back March 21 2019
Chile aiming to join era of indirect tax on digital services As a rule, remuneration for services – digital or otherwise – rendered by a non-resident non-domiciled in Chile to Chilean taxpayers are subject to a withholding tax, with rates of... By Gregorio Martínez October 15 2018
Chile tax reform changes transfer pricing rules on related parties Without much fanfare, a tax reform in Chile in December 2017 broadened the rules on the parties considered related for transfer pricing purposes, write Roberto Carlos Rivas and Gregorio Martínez... By Gregorio Martínez May 30 2018
