Australia and Chile: DTA will be applicable after 1 January 2014 in Chile
The Convention between the Republic of Chile and Australia for the Avoidance of Double Taxation was published in Chile’s Official Gazette on 23 July 2013. The treaty was signed on 10 March 2010 and entered into force on 8 February 2013. The
See MoreChile: Taxpayers must submit new affidavit following transfer pricing rules
Taxpayers who are engaging in transactions with entities domiciled abroad will have to agree with the new transfer pricing compliance requirements. Taxpayers will have to submit the Transfer Pricing (TP) annual information return form to the Chilean
See MoreChile: Circular notifying transfer pricing changes
The Chilean Internal Revenue Service (IRS) has released Circular No. 29 on June 14, 2013 that includes instructions regarding the new transfer pricing rules introduced by Law 20,630. The circular recognizes the OECD TP Guidelines as a valid source
See MoreChile: Issuance of Resolution No. 14 of 2013
Resolution No. 14 of 2013 has been issued by the Chilean Internal Revenue Service (Chilean IRS) that contains the new Transfer Pricing Annual Informative Return for calendar year 2012 and the proper completing instructions. The deadline for filing
See MoreChile: New Transfer Pricing Compliance Requirement
A new transfer pricing compliance requirement has been introduced in Chile by Resolution No. 14 of 2013. According to the new rule Chilean taxpayers are required to file a Transfer Pricing Annual Informative Return (‘TP Return’) for calendar
See MoreDouble Taxation Agreement (DTA) between Austria and Chile
Austria and Chile signed a bilateral Double Taxation Agreement (DTA) on 6 December 2012.The treaty is intended to provide greater transparency and certainty in tax matters for Austrian companies which are active in Chile. This DTA is regarded as an
See MoreArgentina notified Chile to terminate the bilateral DTA
Argentina notified Chile on July 1, 2012, that it wishes to terminate the bilateral double taxation agreement (DTA) in place between the two countries. The agreement will be repealed on December 31,
See MoreUS President forwards DTA between Chile and the United States to the Senate
On 17th May 2012, United States President Barack Obama forwarded the pending double taxation agreement (DTA) signed between Chile and the United States on February 4, 2010, to the Senate as part of the ratification procedures necessary to bring the
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