This content is from: Chile 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 individu... By PwC Chile & Santiago López January 30 2018
This content is from: Global Towards taxation of robots or their use? The development of artificial intelligence (AI) and, in particular, of robots is an issue of global significance. Xavier Oberson, professor at the University of Geneva and a specialist in this area examines the societ... By Contributed January 30 2018