The Resource Developments in Latin America : the Chilean income tax reform

Developments in Latin America : the Chilean income tax reform

Label
Developments in Latin America : the Chilean income tax reform
Title
Developments in Latin America : the Chilean income tax reform
Creator
Subject
Summary
This article is dedicated to an analysis of the 1984 income tax reform. The new law leaves the first category tax intact but introduces a credit against individual income tax. The second category tax as far as levied on independent personal services and the tax on stock corporations are to be gradually eliminated. The progressive rates of the second category tax on employment income and of the individual income tax will be gradually reduced. Chile will not introduce an expenditure tax as earlier planned
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 38 (1984),
http://library.link/vocab/creatorName
Massone, P
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • individual income tax
  • non-resident
Label
Developments in Latin America : the Chilean income tax reform
Instantiates
Publication
Label
Developments in Latin America : the Chilean income tax reform
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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