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Chile

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
Jaime Carey wishes to broaden the IBA’s visibility in Africa and Asia during his tenure
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  • Sponsored by PwC Chile
    As we have commented in previous articles, on August 23 2018, Chile's government presented a Tax Modernisation Bill, which aims to introduce a series of modifications to simplify the Chilean income tax system and incorporate new tax regulations.
  • Sponsored by PwC Chile
    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. Sandra Benedetto and Gregorio Martínez of PwC Chile explain the changes.
  • Sponsored by PwC Chile
    The tax authority under a formal and strict application of such criterion has rejected expenses that were perfectly reasonable from a business perspective.