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From concessions to community relations: Chile s lithium industry at a crossroads

Participants at a critical minerals seminar debated the future of Chile's lithium sector.

Online bets and gambling: Changes in the Chilean tax and regulatory scene

[Webinar] Freeman Law International Tax Symposium – General Attendee - November 18th - 19th, 8:00 am - 5:00 pm CST | Freeman Law

[Webinar] Freeman Law International Tax Symposium – General Attendee - November 18th - 19th, 8:00 am - 5:00 pm CST | Freeman Law
jdsupra.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from jdsupra.com Daily Mail and Mail on Sunday newspapers.

Pintura contra el bicho llega a Panamá

Pintura contra el bicho llega a Panamá
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Modifications to the indirect transfer reporting obligations in Chile

New modifications only impact reporting duties The Chilean IRS has issued Resolution 119/2020 (Resolution 119) and Resolution 11/2021 (Resolution 11) which provides further information regarding the indirect sale of foreign entities that indirectly own Chilean underlying assets (i.e. shares/quotas of a Chilean company, Chilean movable or immovable property, Chilean PE). The regulations became effective on January 1 2021. The new resolutions modify the reporting rules that have been in effect since 2015 and established by Resolution 65/2015 (Resolution 65), regarding the indirect sale provision introduced by the Tax Reform of 2012 to our Income Tax Law.  Before reviewing these new obligations, it is important to bear in mind that the taxable event regarding the indirect sale of Chilean underlying assets has not been modified, these modifications only affect the reporting duties.

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