Normas generales anti-elusión

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Modificación a normas generales anti-elusión

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  • Se crea una Comisión Anti-Elusión para evaluar las conductas que pueden calificarse como elusivas, de acuerdo a las NGA. La Comisión Anti-Elusión actúa a petición de un comité especial del SII creado para este fin.
  • Para que el SII pueda aplicar las NGA, se regula un nuevo procedimiento administrativo.

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  • El tope de la multa para asesores se incrementa a 250 Unidades Tributarias Anuales (aprox. US$210.000).
  • Se elimina la mención al principio de buena fe de los contribuyentes.
  • El derecho de opción de los contribuyentes a elegir entre diferentes conductas, se extiende a las alternativas establecidas no sólo en la legislación tributaria sino en todo el ordenamiento jurídico.
  • Las NGA son aplicables a las operaciones de reestructuración empresarial, a pesar de que exista una norma de control especial.
  • Establece y regula el concepto de conductas artificiales para efectos de la aplicación de las NGA.

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VOLVER

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