The latest session in the Entre Códigos discussion, offered an optimistic outlook as participants examined the challenges involved in implementing the Reconstruction Law. (…) One of the more significant challenges, however, lies in processing companies’ applications to qualify for tax stability regimen. (…) In this regard, Deputy Finance Minister Sebastián Vallebona announced that the Ministry of Finance is working with InvestChile to develop a technological platform that will enable the management of these agreements and prevent each application from becoming the subject of an individual negotiation. (…) Regarding the capital repatriation, Vallebona also expressed optimism, stating that he sees a more favorable environment than in previous initiatives. (…) As for the valuation of privately held shares or ownership interests that are not publicly traded, the recommendation is not to rely solely on balance sheet figures, but rather to conduct a more comprehensive assessment supported by expert analysis.