South American Real Estate News
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Chile – Tax reform implications for foreign investors

The enacted tax reform legislation introduces significant changes to Chile’s tax regime with measures that, among other items, are intended to increase tax revenue. Foreign shareholders will want to consider the effect of making certain elections (described below) and of making adjustments to their current structures, to address the potential Tax reform implications of the tax reform to their operations in Chile. Prior tax law Under the prior tax regime, Chile had an integrated tax system whereby…
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