Temporary regimes of instantaneous depreciation (Law No. 21.256) On September 2nd of this year, Law No. 21,256 came into force, establishing tax measures that are part of the emergency plan for…

Bill to create a tax on large fortunes in Chile Bill 13,555-07 | READ In order to finance a basic emergency income, aimed at people which income have considerably reduced as…

Tax Measures in the Chilean Emergency Plan for COVID-19 In the midst of the health and economic crisis that Chile and the world are facing due to the COVID-19 virus,…

Municipal Tax for Investment Companies Sentence of the First Chamber of the Supreme Court (Rol 14927-2018) Quite a commotion caused the sentence dictated on September 25, 2019 by the First…


Illegality in withholding tax returns Valdivia Court of Appeals (895-2019) It is known that Treasury does not refund taxes until the IRS authorize it, for which they normally take their…

Most favored nation and back-to-back clause Circular Letter 27 of 06.28.2019 Many Chilean treaties to avoid double taxation contain most-favored-nation clauses, which basically establish that if Chile subsequently agrees a…


