Crypto-exchanges feature in Chile’s unregistered non-resident digital services provider... Sandra Benedetto and Jonatan Israel of PwC Chile explain why there is little surprise that crypto-exchanges have not been registered in the simplified mechanism for Chilean ISD. By Sandra Benedetto Back & Jonatan Israel July 27 2021
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
Cryptocurrencies make an appearance in Chilean income tax filing Sandra Benedetto and Jonatan Israel of PwC Chile consider Chile’s approach to taxing cryptocurrencies and cryptoassets. By Sandra Benedetto Back & Jonatan Israel June 03 2021
Tax treatment of cloud computing services in Chile Loreto Pelegrí of PwC provides an overview of the tax treatment of client computing services in Chile. By Loreto Pelegri April 27 2021
Chile: Indirect transfer of assets and new withholding provisions Germán Campos and Mauricio Ramírez of PwC Chile explain the withholding provisions applicable to offshore indirect transfers. By Mauricio Ramírez & Germán Campos Kennett March 12 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
Chile: IRS issues guidance on requirements for the DDT treaty scenario to apply Mauricio Valenzuela and Santiago Tubio of PwC Chile describe the updated guidance, which includes the use of a flow through entity approach. By Mauricio Valenzuela & Santiago Tubio January 19 2021
Amortisation of intangibles in Chile: Changes in the landscape Sandra Benedetto and Jonatan Israel of PwC Chile explore how coronavirus-related economic policies and recent administrative jurisprudence have helped revitalise the Chilean laws on amortisation. By Sandra Benedetto Back & Jonatan Israel December 04 2020
Chile reports a rise in tax challenges emerging from the pandemic Sandra Benedetto and Alejandra Salinas of PwC Chile consider how national lockdowns have created innovative tax challenges for cross-border workers. By Sandra Benedetto Back & Alejandra Salinas Aljovín November 24 2020
Chile: Introducing rules to benefit from 4% WHT and structured agreements Germán Campos Kennett and Mónica Aguilar Valderrama of PwC Chile explain the implications of Chile’s withholding tax rate limitations following the modernisation tax bill. By Germán Campos Kennett & Mónica Aguilar Valderrama October 28 2020
