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Transfer pricing rules – administrative interpretation issued

|Approved Changes|Chile
Chile

Administrative interpretation (Circular) 29 of the tax administration, published in the Official Gazette of 19 June 2013 and in force as of that date, provides directives with respect to the new transfer pricing rules introduced by Law 20,630, i.e. new article 41 E of the Income Tax Law.

Administrative Interpretation 29 is applicable with respect to cross-border transactions carried out be…

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