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Results: 1-10 of 233

Nothing is certain but death and taxes: Tax Department considers taxation of cryptocurrencies
  • Montt y Cia SA
  • Chile
  • 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


El SII emite una resolución que regula la forma y plazo para cumplir con la obligación de informar sobre trusts constituidos en el extranjero
  • Garrigues
  • Chile
  • May 23 2018

La nueva letra E del artículo 14 de la Ley sobre Impuesto a la Renta, modificado por la Reforma Tributaria (Ley N20.780 de 2014 y Ley N20.899 de


Tax implications for foreign mergers
  • Montt y Cia SA
  • USA, Chile
  • 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


Defining permanent establishments for tax purposes
  • Montt y Cia SA
  • Chile
  • February 2 2018

On December 7 2017 the Tax Department issued Circular 57, which provides a definition of a 'permanent establishment' for domestic law purposes and


Comparing social security contributions rates across Latin America
  • Ius Laboris
  • Peru, Brazil, Chile, Colombia
  • January 10 2018

Navigating myriad different labour provisions in Latin America can be a minefield for regional legal teams looking to ensure their clients are


Real estate investment in Chile
  • Barros & Errázuriz Abogados
  • Chile, Global
  • December 13 2017

A structured guide to the real estate investment climate in Chile


Real Estate in Chile
  • Barros & Errázuriz Abogados
  • Chile, Global
  • December 13 2017

A structured guide to real estate laws in Chile


Supreme Court overturns decisions denying taxpayers' authority to issue tax invoices
  • Montt y Cia SA
  • Chile
  • November 3 2017

The Constitutional Chamber of the Supreme Court recently revoked decisions issued by the Concepcion Court of Appeal (August 2016, Docket 28


Withholding tax on interest paid on certain portfolio investments - an overview
  • Montt y Cia SA
  • Chile
  • September 15 2017

A taxpayer resident in Chile with a portfolio investment in the United States recently requested a ruling on whether he was entitled to a refund of


Tax consequences of mergers for accumulated profits
  • Montt y Cia SA
  • Chile
  • June 23 2017

A taxpayer recently requested a ruling on whether a certain type of tax treatment was available following the merger and consolidation of a group