Amendments to the IRS appraisal authority and tax-free reorganization rules

Assessment parameters

  • Fair market value assumptions are regulated in the law with respect to publicly traded securities, financing operations between related parties and sale of shares or rights in companies or communities covered by the SME Clause.
  • The comprehensive audit procedure applicable to business groups is regulated.
  • The use of a valuation method based on generally accepted techniques is an obligation for the taxpayer.

Jaime Carey
Managing Partner
+56 2 2928 2224
jacarey@carey.cl
Jessica Power
Partner
+56 2 2928 2214
jpower@carey.cl
Manuel José Garcés
Partner
+56 2 2928 2226
mgarces@carey.cl

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