Amendments to the tax system
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Tax reform 2020 »
Capital gains regulation
Transfer of financial instruments made by virtue of a repurchase agreement with a bank, broker or securities dealer are not considered as a sale. The...
Disproportionate distributions
The IRS is empowered to review the reasons for a distribution of profits in disproportion to the equity interest. If there is no justification, the...
Expense deductibility
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Regulations for financial operations
The use of the ‘market maker’ so that the capital gain from the sale of shares and quotas does not constitute taxable income is...
Taxation on individuals
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New rules for foreign investors
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Foreign investments made by Chilean-residents
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Tax compliance regulations
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Special Programs
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