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ITR's podcast examines whether the big four have overarching cultural issues and assesses the competitive threat of technology-backed transfer pricing firms
On September 12 2018, European Commission President Jean-Claude Juncker delivered his 2018 State of the European Union (EU) address at the European Parliament. Accompanying his speech were a number of more detailed policy documents, the most important of which was the Letter of Intent from Juncker and First VP Frans Timmermans to the presidents of the European Parliament and the Austrian EU Council presidency.
As a rule, remuneration for services – digital or otherwise – rendered by a non-resident non-domiciled in Chile to Chilean taxpayers are subject to a withholding tax, with rates of up to 35% over the full paid amount depending on the type of service.
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 characterised for Chilean tax matters.
