Chile issued a Circular on 11 March 2014 giving guidance on modifications to Law 20,630 dealing with international tax issues. A number of tax provisions were amended by the law including a rise in the First Category Tax and a tax on indirect transfers of underlying assets in Chile. Guidance is also given on taxation of branches and permanent establishments of foreigners with business operations in Chile and gives information in respect of an exemption from withholding tax on payments related to standard software.
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