The Resource Chile approves 2014 tax reform

Chile approves 2014 tax reform

Chile approves 2014 tax reform
Chile approves 2014 tax reform
  • eng
  • eng
In September 2014, the Chilean Congress approved an extensive tax reform, which was submitted by the Executive on 1 April 2014. The changes will enter into force gradually with certain amendments not due to take effect until 2017. This article highlights the most important aspects of this tax reform, including (I) income tax modifications, (II) real estate taxation, (III) stamp tax, (IV) foreign investment statute and tax invariability, (V) tax amnesty program, and (VI) general anti-avoidance rules
Citation source
In: Tax planning international review. - London. - Vol. 41 (2014),
Fischer, A
Geographic coverage
  • South America
  • Latin America
Language note
  • tax reform
  • income tax
  • immovable property tax
  • stamp duty
  • foreign investment
  • tax amnesty
  • GAAR

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