New Constitution: Juan Cristóbal Ortega analyzes the principles of the proposed tax system

New Constitution: Juan Cristóbal Ortega analyzes the principles of the proposed tax system

Our partner, Juan Cristóbal Ortega, argues in El Mercurio newspaper that although the classic constitutional principles regarding taxes are enshrined, the project incorporates concepts whose scope is not clear. A change in the way of conceiving the tax system is noticeable, moving from an institutionalism of a rather instrumental nature –financing public spending– to one that has its own ends –reducing inequalities and poverty–. Naturally, the definition of the specific mechanisms to achieve such objectives should be handed over to political institutions, attending in any case to this framework – no longer strictly tax – established by the...

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Exemptions and Life Insurance 

Exemptions and Life Insurance 

The Commercial Code defines “life insurance” (article 588) as the contract by which “the insurer undertakes, in accordance with the modality and limits established in the contract, to pay a sum of money to the contracting party or to the beneficiaries, if the insured dies or...

Assessment on Tax Presidential Proposals

Assessment on Tax Presidential Proposals

Following, we share a comparative table, prepared by our Tax team, with the proposals in tax matters of the four candidates for President of the Republic with the best results in the polls. To see the proposals...

Best Law Firm of the Year 2022- Tax Law

Best Law Firm of the Year 2022- Tax Law

Fischer y Cía. is proud and thankful for the recognition granted by Best Lawyers as Best Law Firm of the Year in Tax Law, for the second consecutive year. Both the firm and its partners received acknowledgements in the different practice areas that were voted on in this 2022...

Address and Residence for tax purposes

Address and Residence for tax purposes

Last Tuesday ended the public consultation period of the circular note draft of the Chilean Internal Revenue Service that provides instructions on residence and domicile for tax purposes (the "Project"). The Project incorporates relevant interpretative changes that modify the...

The Legal 500: Fischer y Cía among the best Chilean firms

The Legal 500: Fischer y Cía among the best Chilean firms

The 2022 edition of the prestigious legal guide The Legal 500 Latinamerica was published today, October 20th. Labelling 23 practice areas, our firm after its first year, was included in the first category in the Tax practice, being all the partners highlighted. Likewise, the...