TR2022: Juan Cristóbal Ortega alerts about the effects on investment

TR2022: Juan Cristóbal Ortega alerts about the effects on investment

Our partner, in Diario Financiero newspaper, comments on the possible effects of taxing retained earnings in investment companies and affirms that they “provide a good reason for the profits of a business to remain in Chile and not be remitted abroad, triggering taxes. This generates an incentive to develop new projects and businesses in the country, which naturally means an economic benefit. Therefore, we must be very careful with measures like these, because they can affect reinvestment in Chile.” To read the article, here

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Customs and Tax Courts

Customs and Tax Courts

We share the opinion column of Patricio Casas, senior associate and leader of the Tax Dispute Resolution team, on the Constitutional Convention proposal regarding the Tax and Customs Courts. To read it, here.

Chilean Tax Overview

Chilean Tax Overview

Following, we share the link to the summary of the Chilean Tax Overview that our partner, Juan Cristóbal Ortega, wrote for Chambers and Partners Global 2022.

Changes to the Electronic Compensation Book

Changes to the Electronic Compensation Book

In October 2021, the Electronic Compensation Book (hereinafter, "LRE") became a mandatory monthly record on the platform enabled by the Labor Directorate (hereinafter, "DT") for all employers with five or more workers, replacing the obligation to carry said book in stamped...

Transitory exchange rates for means of payment

Transitory exchange rates for means of payment

On Saturday, February 5th, 2022, the Committee for the Setting of Limits on Exchange Rates published in the Official Gazette the first transitory limits for interchange rates, applicable to all card transactions in Chile. This committee was created by the Constitutional Court...