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
Chile aligns with OECD three-tiered transfer pricing documentation approach Roberto Carlos Rivas and Carolina Céspedes Lacombe of PwC take a look at the practical implications of the latest transfer pricing affidavits in Chile. By Carolina Céspedes Lacombe & Roberto Carlos Rivas September 30 2020
Chile takes steps to embrace tax opportunities from foreign investors Macarena Bevilacqua and Mauricio Ramírez of PwC Chile explain how the country has incorporated provisions to remain attractive for entrepreneurs. By Macarena Bevilacqua & Mauricio Ramírez August 06 2020
Chile: New items of deductible expenses Rodrigo Winter and Raúl Fuentes of PwC Chile review the changes and lay out the new requirements to be met. By Raul Fuentes Ugalde & Rodrigo Winter Salgado July 27 2020
Chile: Implementing the tax reform in full force Sandra Benedetto and Jonatan Israel of PwC Chile explain why it is crucial for foreign investors to keep track of progress as Chile bids to modernise its tax system. By Sandra Benedetto Back & Jonatan Israel July 23 2020
Modifying the tax treatment of inheritance and donations in Chile Juan Pablo Pincheira and Alejandra Salinas of PwC Chile evaluate the effectiveness of the modifications made to the law on inheritance tax in Chile. By Alejandra Salinas Aljovín & Juan Pablo Pincheira July 08 2020
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
