The tax mega-reform reinstates Chile’s fully integrated tax system, which means that the obligation to restore 35% of the First Category Tax credit—applicable since 2014
By Javier Jaque, Managing Partner, CCL Auditores Consultores The debate surrounding the reduction of Chile’s Corporate Income Tax rate and the potential reintegration of the
By Javier Jaque, Managing Partner of CCL Auditores Consultores Sir, Latin America’s political shift toward center-right governments and the adoption of more investment-friendly policies has
The president of the Confederation of Production and Commerce (CPC), Susana Jiménez, argued that careful consideration should be given to when the 10-year tax stability
By Mario Morales, Partner of Consulting and Strategy at CCL Auditores Consultores. The discussion surrounding Chile’s new Personal Data Protection Law has been largely dominated
By Javier Jaque, Managing Partner, CCL Auditores Consultores. The Chilean Internal Revenue Service (SII) recently enabled a mechanism allowing foreign online betting platforms to pay
By Javier Jaque, Managing Partner, CCL Auditores Consultores. Regarding the warning issued by Chile’s Autonomous Fiscal Council (CFA) that the omnibus tax bill continues to
“The figures have been heavily questioned, and personally, I do not believe the rate is 40%,” criticized the head of Chile’s public finances regarding the
Casinos have argued that the approach adopted by the Chilean Internal Revenue Service (SII) requiring betting platforms to pay taxes amounts to a form of
Letter to the Editor in El Mercurio: Economic Growth vs. Fiscal CostBy Javier Jaque, Managing Partner of CCL Auditores Consultores Dear Editor, Regarding the economists
