National Registry of Alimony Debtors enters into force

National Registry of Alimony Debtors enters into force

On November 18th, the National Registry of Alimony Debtors (the “Registry”) came into force. It was created by Law 21,389, and with it, important measures imposed by the Law will become effective to ensure payment of food by obligors.  Among others, the following restrictions will be imposed on alimony debtors when they want to buy or sell motor vehicles or real estate:  a. Motorized vehicles or real estate may not be registered in the name of a child support debtor, unless on the date of subscription of the corresponding contract it is certified by a notary public that the buyer was not in the Registry at the time of sign the contract and...

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About the US-Chile Tax Treaty

About the US-Chile Tax Treaty

On March 29th, the US Committee on Foreign Relations (the "Commission") approved the resolution ratifying the agreement to avoid double taxation between this country and Chile (the "Treaty"), subject to two reservations, and proposed to the full Senate (the "Full") to provide...

ISFUT: Last week to use this benefit

ISFUT: Last week to use this benefit

This Friday, April 29th, is the deadline for taxpayers of the First Category Tax, who maintain accumulated profits prior to the year 2017, to qualify for the payment of a Substitute Tax (ISFUT) with a rate of 30%. About the Substitute Tax of the Final Taxes- ISFUT The tax...

Mining Royalty: The Real Debate

Mining Royalty: The Real Debate

Alex Fischer states, in an opinion column published today by Diario Financiero, that the discussion on the mining royalty should focus on achieving a greater contribution without implying a disincentive to invest. This would be achieved without the need to change its structure,...

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.

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