A Circular 30 of the tax administration (Servicio de Impuestos Internos, SII) about SII’s administrative interpretation concerning amendments introduced by Law 20,780 to the Income Tax Law and specifically, it contains the new article 41 G on CFC rules has been published in the official gazette on May 14, 2015 and will be effective from 1st January 2016.
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OECD publishes comments received on BEPS action 11
OECD publishes comments received on BEPS action 11
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