Chile
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
Specified taxpayers will have to apply a 19% VAT rate on services offered by third parties through their platforms; in other news, Donald Trump imposed 30% South African tariffs
DLA Piper’s co-head of tax for the US and Latin America tells ITR about her fervent belief in equal access to the law, loving yoga, and paternal inspirations
A ‘paradigm shift’ in Chile’s tax enforcement requires compliance architecture built on proactive governance, strategic documentation and active monitoring of judicial developments
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Sponsored
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Sponsored by PwC ChileMauricio Valenzuela and Santiago Tubio of PwC Chile describe the updated guidance, which includes the use of a flow through entity approach. -
Sponsored by PwC ChileSandra 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.
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Sponsored by PwC ChileSandra Benedetto and Alejandra Salinas of PwC Chile consider how national lockdowns have created innovative tax challenges for cross-border workers.
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