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National Economic Prosecutor’s Office published its preliminary report of the medicines market. November, 2019. On November 20th, the National Economic Prosecutor’s Office (“FNE”) published its preliminary report on the medicines…

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…






