On 14 January 2014, Bill 8874-05 was approved by the Congress. The Bill, which concerns amendments to the foreign tax credit and other tax measures, was submitted by the government on 9 April 2013.
The amendments, effective from 1 January 2014, are as follows:
| - | The indirect foreign tax credit is also granted with respect to taxes paid by subsidiaries of the company remitting the profits to Chile, provided that all the companies are domiciled… |