El Servicio de Impuestos Internos (SII) dictó la Circular N°23 que imparte instrucciones sobre el nuevo texto del artículo 64 del Código Tributario. A modo de contexto, el SII tiene una facultad legal para tasar el precio o...more
Chile’s Internal Revenue Service (SII) has issued Circular No. 23, providing instructions on the new text of Article 64 of the Tax Code – also known as the Tax Reform. In Chile, the SII has the legal power to assess the...more
Cada año, el Servicio de Impuestos Internos (SII) actualiza la guía denominada Catálogo de Esquemas Tributarios, que contiene un listado de operaciones que pueden ser declaradas elusivas por aplicación de la Norma General...more
2/17/2025
/ Chile ,
Corporate Governance ,
Corporate Taxes ,
Enforcement Actions ,
Financial Crimes ,
Income Taxes ,
International Tax Issues ,
Regulatory Requirements ,
Tax Avoidance ,
Tax Planning ,
Tax Reform ,
Value-Added Tax (VAT)
Each year, the Internal Revenue Service of Chile (SII) updates its Tax Schemes Catalog. This guide contains a list of operations that may be declared elusive by applying the General Anti-Elusiveness Rule. The catalog's...more
2/14/2025
/ Chile ,
Corporate Taxes ,
Enforcement Actions ,
Income Taxes ,
International Tax Issues ,
Regulatory Requirements ,
Tax Authority ,
Tax Credits ,
Tax Liability ,
Tax Planning ,
Tax Reform