To print this article, all you need is to be registered or login on Mondaq.com.
In general, a nonresident company is liable for Chilean tax only on its Chilean-source income, which means income derived from assets located in Chile or services provided there. As an exception, however, a nonresident company is liable for Chilean withholding tax on income from services rendered outside Chile to Chilean residents. Tax on a nonresident company's Chilean-source income is normally collected in the form of a final withholding tax. First category tax, however, is levied by assessment on branches and other permanent establishments in Chile of nonresident companies.
The information in this article was correct as of 9 July 1996.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Anthony Cook, Deloitte & Touche, Santiago, Chile on Tel: +56 2 638 4186, Fax: +56 2 639 1522.
In 2021, the IRS started an enforcement campaign to investigate individuals claiming the benefits of Puerto Rico Act 20, Act 22, Act 60 and presumably other Puerto Rico incentives acts.
O "Brasília em Pauta" é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF)...
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.