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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
2023

Se marca un hito: un tribunal falla por primera vez a favor del SII para aplicar la Norma Antielusiva

March 20, 2024

Durante la tarde de este martes el Tribunal Tributario y Aduanero (TTA) de la región de Ñuble y del Biobío se transformó en la primera instancia especializada en el país en fallar a favor del Servicio de Impuestos Internos (SII) en una controversia con un contribuyente por la aplicación de la Norma General Antielusiva (NGA), visando la tesis del organismo de que determinados actos u operaciones fueron realizados por una empresa con el solo propósito de reducir su carga tributaria.

https://www.df.cl/economia-y-politica/df-tax/se-marca-un-hito-un-tribunal-falla-por-primera-vez-a-favor-del-sii-para

Diario Financiero

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