Chile: A new concept of deductible expenses The tax authority under a formal and strict application of such criterion has rejected expenses that were perfectly reasonable from a business perspective. By Santiago López & Fernando Binder December 12 2018
Chile: Update on preferential tax regimes Tax Reform Law 20.780 of 2014 introduced Article 41, letter H to the Chilean Income Tax Law, setting new criteria in order to determine whether a preferential tax regime was... By Santiago López August 24 2018
Chilean IRS interpretation of Article 12 of Chilean double tax treaties Over the years, the Chilean IRS has issued a number of rulings on how to apply Article 12 (royalties) of double tax agreements (DTAs). By Santiago López & Nicolas Foppiano May 29 2018
Chile: New concept of permanent establishment The Chilean IRS issued Circular Letter No 57 on December 7 2017 regarding the concept of permanent establishment (PE) for purposes of obtaining a Chilean identification number when non-resident, non-domiciled... By Santiago López January 30 2018
