- Orbitax

Chile Tax News

Treaty between Belgium and Chile – details

14 May 2008

Fiscal bill submitted to Congress

15 April 2008

Treaty between Chile and Belgium signed

16 March 2008

Treaty between Chile and Spain – Chilean clarification on PE concept

8 February 2008

Treaty between Chile and Belgium – negotiations

3 December 2007

Capital market reform introduced – tax benefits

2 July 2007

Chile and Colombia signed a first-time income and capital tax treaty on 19 April 2007. Further details of the treaty will be reported subsequently.

18 June 2007

Protocol between Argentina and Chile published by Argentina

18 June 2007

Amendments to income tax credits approved by Congress

24 March 2007

Treaty between Chile and Colombia – negotiations concluded

24 March 2007

Amendments to income tax of non-residents

24 February 2007

Reduction of withholding tax on royalties approved by House of Representatives

12 November 2006

Application of foreign tax credit clarified

14 October 2006

Treaty between Thailand and Chile signed

14 October 2006

Treaty between Chile and France enters into force

13 August 2006

Treaty between New Zealand and Chile enters into force

13 August 2006

Treaty between France and Chile ratified

11 July 2006

Treaty negotiations between Chile and Thailand

16 March 2006

Chilean IRS clarified definition and application of PE concept under Chile-Peru treaty

16 March 2006

The first-time income tax treaty and protocol between Chile and Sweden, signed on 4 June 2004, entered into force on 30 December 2005. The treaty generally applies from 1 January 2006.

19 February 2006

.

19 February 2006

The Chilean Tax Authorities has issued Circular Letter 63 of 24 November 2005. The Circular provides that, after consultation with the UK tax authorities, the term "United Kingdom", as used in Art. 3 Para. 1(c) of the tax treaty between Chile and the United Kingdom, does not include the "Overseas Territories" and the "Crown Dependencies".

1 January 2006

Ruling on regional head offices of foreign companies

9 November 2005

Portugal and Chile signed a first-time income tax treaty in Santiago on 7 July 2005. Further details of the treaty will be reported subsequently.

21 September 2005

In a joint press release issued on 14 July 2005, the Prime Minister of Australia and the President of the Republic of Chile announced that Chile will host in Santiago in early September 2005 the first round of negotiations for a tax treaty between Australia and Chile.

3 August 2005

The maximum rates of withholding tax are:

11 July 2005

The calculation of the net effective tax is slightly amended.

27 April 2005

The calculation of the net effective tax is slightly amended.

18 April 2005

Entry into force on 21 December 2004, effective as from 1 January 2005.

19 January 2005

Entry into force on 21 December 2004, effective as from 1 January 2005 in Chile and as from 1 April 2005 (in respect of corporation tax, for any financial year beginning on or after 1st April) or 6 April 2005 (in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2005) in the United Kingdom.

19 January 2005

« 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 »