Ruling under Chile-UK double tax treaty on permanent establishment and entitlement to treaty benefits
April 7 2017 A taxpayer recently requested a ruling from the Chilean tax authorities on whether a branch of an entity resident in a third state should be…
Taxes to be considered under Brazil-Chile double tax treaty
October 14 2016 On April 5 2016 the Chilean Tax Authority issued Official Letter 869, which reported that, according to a communication from the Brazilian Embassy…
Codes of ethics in governance of labour relationships
September 9 2015 The Labour Department recently issued a ruling declaring that it is legally appropriate to include reference to a code of ethics in employment…
Tax implications for foreign mergers
April 6 2018 A business group recently requested an advance ruling from the Internal Revenue Service regarding the merger of a Chilean subsidiary with a company…
Chile signs agreement on automatic exchange of country-by-country reports
March 4 2016 On January 31 2016 Chile signed the Organisation for Economic Cooperation and Development's (OECD) Competent Authority Agreement on the Automatic…
Surface landowners versus mining concession holder rights
November 12 2018 The relationship between surface landowners and mining concession holders in Chile is governed by law, which grants preferential rights to the latter…
Pampa Camarones mining project penalised for damage to archaeological site
June 25 2018 The government recently filed a compensation claim for environmental damage against mining company Pampa Camarones. The claim was based on the fact…
Nothing is certain but death and taxes: Tax Department considers taxation of cryptocurrencies
June 22 2018 A taxpayer recently requested a ruling from the Tax Department on the treatment of gains from cryptocurrency transactions for income and value added…
Legal framework for lithium gets recharged
May 21 2018 Until 1979, the Mining Code 1932 defined the legal regime for lithium. During that period, lithium was treated like any other mineral and could be…
INAPI designated as international searching and preliminary examining authority
May 7 2018 In 2015 the National Institute of Industrial Property (INAPI) was designated as an international searching authority (ISA) and international…
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