By Javiera Campos, Director of International Taxation at CCL Auditores Consultores Dear Editor, Unlike the capital repatriation process recently established under Law No. 21,713 (2024)—which
Dipres Public Finance Report warns that the regulation has yielded less revenue than expected At the end of 2024, when Mario Marcel was Minister of
According to the Central Bank, between January and March, US$2.163 billion left the country, representing a 155% increase compared to the same quarter last year,
By Javier Jaque, Managing Partner of CCL Auditores Consultores. In recent times, the debate over the effectiveness of reducing taxes on large corporations has intensified.
By Javier Jaque, Lead Partner at CCL Auditores Consultores. The tax debate has once again taken center stage in the public discussion following the presentation
When compared to Latin America and the Caribbean—where the average corporate tax rate is also 21%—Chile’s 27% rate stands significantly above that level. Within the
Especialistas apoyan la medida que busca que el impuesto corporativo sea crédito del tributo final de los dueños. La oposición tiene un juicio crítico. Previo
Each year, in April, individuals and companies in Chile must file their annual income tax returns through Form No. 22 with the Internal Revenue Service
The Executive branch is seeking to anticipate the limits that the Council will aim to set during the legislative debate, incorporating measures such as combating
The government’s idea is to reintroduce a mechanism similar to Decree Law 600 (DL 600), which was repealed in the 2014 tax reform, but with
