Tax Planning, Chile

El Servicio de Impuestos Internos Publica su Catálogo de Esquemas Tributarios 2025

DLA Piper on 2/17/2025

Cada año, el Servicio de Impuestos Internos (SII) actualiza la guía denominada Catálogo de Esquemas Tributarios, que contiene un listado de operaciones que pueden ser declaradas elusivas por aplicación de la Norma General...more

Chile's Internal Revenue Service Publishes It's 2025 Tax Schemes Catalog

DLA Piper on 2/14/2025

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

US-Chile Bilateral Income Tax Treaty Enters Into Force

Herbert Smith Freehills Kramer on 1/25/2024

On Dec. 19, 2023, Treasury announced the entry into force of the U.S.-Chile bilateral income tax treaty (the Tax Treaty). The Tax Treaty is the first new comprehensive bilateral tax treaty signed by the United States to enter...more

US-Chile Income Tax Treaty Enters Into Force

Bilzin Sumberg on 1/4/2024

On December 19, 2023, the U.S. Treasury Department announced that the Income Tax Treaty between the United States and Chile (the “Treaty”) entered into force. The Treaty was originally signed in February of 2010, and, after...more

U.S.-Chile Income Tax Treaty Enters Into Force

A&O Shearman on 12/28/2023

On December 19, 2023, the U.S. Treasury Department (“Treasury”) announced the entry into force of the U.S.-Chile Income Tax Treaty (the “Treaty”). The Treaty provides for reduced withholding tax rates on income such as...more

[Event] The US-Chile Tax Treaty And Its Imminent Impact On Taxpayers – December 2019 Approval Expected - September 25th, Miami, FL

McDermott Will & Schulte on 8/30/2019

After nearly a decade of being put on hold, several members of the Senate Foreign Relations Committee have recently indicated that the first US-Chile Income Tax Treaty is expected to be approved by the end of the year. The...more