Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to


Last updates


Transitional regime and definitive elimination of the Special Credit for Construction Companies 


Tax reform in Brazil: On the way to a unified regime that provides greater legal certainty 


Business group: According to the IRS or the CMF?

In our legal system there are various documents that contain

Our tax associate, José Luis Campino, comments today in Diario

Among other matters, the tax compliance project currently being processed

The processing of Bulletin N°12092-07, which modifies the registry and

Consuelo Ríos On March 26th, the new Cybersecurity Framework Law (the

On December 19th, 2023, the long-awaited Treaty to Avoid Double

Last week the Ministry of Finance presented to the political

The approval and entry into force of the tax treaty