Chile Tax News
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
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
The maximum rates of withholding tax are:
11 July 2005
The calculation of the net effective tax is slightly amended.
27 April 2005
The calculation of the net effective tax is slightly amended.
18 April 2005
Entry into force on 21 December 2004, effective as from 1 January 2005.
19 January 2005
Entry into force on 21 December 2004, effective as from 1 January 2005 in Chile and as from 1 April 2005 (in respect of corporation tax, for any financial year beginning on or after 1st April) or 6 April 2005 (in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2005) in the United Kingdom.
19 January 2005