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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 comunicaciones@fycom.cl

Tax
Legislations
2024

Last updates

Articule

Change of criteria in securities and payment instruments 

Articule

Opinion Column: Tax avoidance, until proven otherwise

Articule

Modifications regarding Transfer Pricing Agreements (APA) in the Tax Reform 

Bill on Tax compliance 

Yesterday the Ministry of Finance presented the main focuses of

On January 8th, the Financial Market Commission (“CMF” for its

After Fischer y Cía consulted the Internal Revenue Service (SII,

Law 21,645, which modifies the Labor Code to include the

On December 19th, 2023, the Treaty to Avoid Double Taxation

On November 14th, the new regional holding Nuam Exchange integrated

After months of negotiation, the Ministry of Finance sent the

Yesterday, November 7th, 2023, the Executive received the new constitutional

Mining Royalty Law 

After over four years of processing, the Mining Royalty Law