Chile Tax News
Treaty between Chile and Malaysia approved by Chilean Congress
7 October 2008
Treaty between Chile and Ireland approved by Chilean Congress
7 October 2008
Treaty between Chile and India – negotiations
11 August 2008
Treaty between Chile and Austria – negotiations
11 August 2008
Withholding tax on outbound interest– definition of financial institutions and voluntary register
27 July 2008
Treaty between Belgium and Chile – details
14 May 2008
Fiscal bill submitted to Congress
15 April 2008
Treaty between Chile and Belgium signed
16 March 2008
Treaty between Chile and Spain – Chilean clarification on PE concept
8 February 2008
Treaty between Chile and Belgium – negotiations
3 December 2007
Capital market reform introduced – tax benefits
2 July 2007
Chile and Colombia signed a first-time income and capital tax treaty on 19 April 2007. Further details of the treaty will be reported subsequently.
18 June 2007
Protocol between Argentina and Chile published by Argentina
18 June 2007
Amendments to income tax credits approved by Congress
24 March 2007
Treaty between Chile and Colombia – negotiations concluded
24 March 2007
Amendments to income tax of non-residents
24 February 2007
Reduction of withholding tax on royalties approved by House of Representatives
12 November 2006
Treaty between Thailand and Chile signed
14 October 2006
Application of foreign tax credit clarified
14 October 2006
Treaty between Chile and France enters into force
13 August 2006
Treaty between New Zealand and Chile enters into force
13 August 2006
Treaty between France and Chile ratified
11 July 2006
Treaty negotiations between Chile and Thailand
16 March 2006
Chilean IRS clarified definition and application of PE concept under Chile-Peru treaty
16 March 2006
The first-time income tax treaty and protocol between Chile and Sweden, signed on 4 June 2004, entered into force on 30 December 2005. The treaty generally applies from 1 January 2006.
19 February 2006
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19 February 2006
The Chilean Tax Authorities has issued Circular Letter 63 of 24 November 2005. The Circular provides that, after consultation with the UK tax authorities, the term "United Kingdom", as used in Art. 3 Para. 1(c) of the tax treaty between Chile and the United Kingdom, does not include the "Overseas Territories" and the "Crown Dependencies".
1 January 2006
Ruling on regional head offices of foreign companies
9 November 2005
Portugal and Chile signed a first-time income tax treaty in Santiago on 7 July 2005. Further details of the treaty will be reported subsequently.
21 September 2005
In a joint press release issued on 14 July 2005, the Prime Minister of Australia and the President of the Republic of Chile announced that Chile will host in Santiago in early September 2005 the first round of negotiations for a tax treaty between Australia and Chile.
3 August 2005