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Chile Tax News

Chile Proposes New Foreign Investment Statute Ending Rate Freeze Option

5 February 2015
Chile's Optional Profit Distribution Tax Regime for 2015

3 February 2015
Chile Approves Tax Treaty with the U.S.

6 October 2014
Chile's Tax Reform Law Published in Official Gazette

1 October 2014
TIEA between Chile and Uruguay Signed

16 September 2014
The Chilean Senate Approves Major tax Reform Bill

22 August 2014
Final Amendments Submitted for Chile's Tax Reform Bill

13 August 2014
TIEA between Chile and Bermuda Under Negotiation

25 July 2014
TIEA between Chile and Uruguay to be Negotiated

24 July 2014
Proposed Changes to Chile's Tax System

9 April 2014
U.S. Approves New Tax Treaty with Chile

4 April 2014
Tax amendments approved by Congress – foreign tax credit

1 January 2014
Bill on investment funds to promote foreign investment – approved by Congress

25 December 2013
Treaty between Argentina and Chile – Argentine Federal Tax Court decision: domestic GAAR precludes application of treaty provision

2 December 2013
Transfer pricing rules – administrative interpretation issued

16 September 2013
Transport tax treaty between Argentina and Chile – considered not in force by Argentina

16 September 2013
Bill submitted to Congress

24 June 2013
Treaty between Australia and Chile enters into force

6 May 2013
Treaty between Austria and Chile signed

10 February 2013
Treaty between South Africa and Chile signed

2 December 2012
Tax reform – Enacted

23 October 2012
Tax reform – New Bill submitted to Congress approved by Chamber of Deputies

14 October 2012
Treaty between Chile and Argentina – terminated by Argentina

3 September 2012
Tax reform – Bill submitted to Congress: details

25 July 2012
Treaty between Russia and Chile enters into force

17 April 2012
Treaty between New Zealand and Chile – lower rate of NRWT on royalties

15 September 2011
Treaty between Australia and Chile enters into force

27 July 2011
Treaty between Thailand and Chile enters into force

17 July 2010
Treaty between Chile and Switzerland enters into force

17 July 2010
Treaty between Belgium and Chile enters into force

13 June 2010
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