Chile: SII clarifies that tax treaty with US allows digital content creators to claim foreign tax credit
Ruling No. 1617-2025 permits digital content creators in Chile to claim a tax credit for US taxes paid, provided the US holds taxing rights over the income. Chile’s Tax Administration (SII) has published Ruling No. 1617-2025 of 14 August 2025
See MoreSouth Africa: SARS Issues Draft Tax Interpretation Notes On HQs, Currencies
The South African Revenue Service has issued two draft tax interpretation notes for public comments regarding special tax relief for the regional headquarter companies of foreign multinationals, and on the application of foreign-currency conversion
See MoreUS: publication on foreign tax credit for individuals
The US Internal Revenue Service (IRS) has released the 2014 revision of Publication 514 (Foreign Tax Credit for Individuals). The publication of 24 January 2014 is intended for use in preparing 2013 tax returns. Publication 514 explains the
See MoreSpanish Supreme Court allows domestic tax credit to transfer of shares by EU residents
The Spanish Supreme Court has approved the application of a tax credit to elude double taxation to capital gains derived by EU (European Union) resident entities from the transfer of shares in Spanish entities. The decision has been taken after the
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