Publications

Interesting ruling regarding tax treatment on the payment of litigation costs in applications for protection against health insurance companies Ruling issued by Santiago’s Second Tax and Customs Court, of 23.08.2019...

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…

Older adults’ benefits in real state tax not satisfying all the legal requirements In court case No. 2765-2019, the Supreme Court confirmed a notable sentence issued by Santiago’s Court of...

Banking Secret Through ruling issued on April 23rd of 2019, Santiago’s Court of Appeals (Rol 251-2018) confirmed a sentence dictated by one of Santiago’s Tax and Customs tribunals, by which...

VAT Ruling No. 686, March 5th of 2019 In the context of Law No. 20.956, which allows Pension Funds and Unemployment Funds to invest, among others things, in real estate assets...