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Update - Chile has Published Law to Eliminate Business Platform Regime, Enable Financial Account Information Exchange, and Extend Deadline for Full Imputation Credit

|Approved Changes|Chile
Chile

Chile published Law No. 21.047 in the 23 November 2017 edition of the Official Gazette. The law includes the measures to eliminate the Business Platform Company Regime, enable the automatic exchange of financial account information, and extend the transitional tax treaty deadline for a full imputation credit against the 35% withholding tax under the new partially integrated regime (PIS regime)…

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