Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
Chile’s New Electricity Highway
Chile’s Internal Revenue Service (SII) has issued Circular No. 23, providing instructions on the new text of Article 64 of the Tax Code – also known as the Tax Reform. In Chile, the SII has the legal power to assess the...more
The Chilean Internal Revenue Service (SII) has published its Exempt Resolution N°30, which updated the list of territories or jurisdictions that qualify as preferential tax regimes according to the criteria of the new rule....more
Each year, the Internal Revenue Service of Chile (SII) updates its Tax Schemes Catalog. This guide contains a list of operations that may be declared elusive by applying the General Anti-Elusiveness Rule. The catalog's...more
Since the 1990s, Latin American states have sought to attract large-scale foreign investment by implementing specific policies and regulatory regimes aimed at attracting investors from abroad. This trend has, however,...more