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Results: 1-10 of 205

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


Real estate investment in Chile
  • Barros & Errázuriz Abogados
  • Chile, Global
  • September 8 2017

A structured guide to the real estate investment climate in Chile


Real Estate in Chile
  • Barros & Errázuriz Abogados
  • Chile, Global
  • September 8 2017

A structured guide to real estate laws in Chile


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


Conventions to eliminate Double Tax Treaties
  • CMS Chile
  • Chile, Global, OECD
  • June 6 2017

As of 1 January 2017, the Conventions to eliminate Double Tax Treaties (DTT) with China, Italy, Japan, and the Czech Republic came into force. All


Ruling under Chile-UK double tax treaty on permanent establishment and entitlement to treaty benefits
  • Montt y Cia SA
  • Chile, OECD, United Kingdom
  • 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


Latin American Environmental Regulatory Tracker
  • Beveridge & Diamond PC
  • Argentina, Brazil, Chile, Colombia, Costa Rica, Peru
  • January 15 2017

This month’s tracker reflects key initiatives from December 16, 2016 - January 15, 2017. Greetings! While there was some slowdown in regulatory


Agreement to avoid double taxation between China and Chile and its protocol take effect (中国和智利避免双重征税协定及议定书生效)
  • Cuatrecasas Gonçalves Pereira
  • Chile, China
  • January 10 2017

The Agreement between the Government of the People's Republic of China and the Government of the Republic of Chile for the Elimination of Double


New rules for selection of tax regime introduced
  • Montt y Cia SA
  • Chile
  • January 6 2017

The recent tax reform introduced by Law 20,780 has provided for two alternative tax regimes: the attributed regime and the partially integrated regime


Latin America Year in Review 2016 and Year to Come 2017
  • Linklaters LLP
  • Argentina, Brazil, Chile, Colombia, Mexico, Peru
  • January 5 2017

On April 22, 2016, after Congress approved a settlement proposal, Argentina issued US$16.5bn of new debt securities in the international capital