International Tax

Business Operations in Chile (Portfolio 7060)

  • This Portfolio discusses the significant features of Chilean tax law applying to foreign investors conducting business in Chile, either directly or through some form of presence in Chile.

Description

Tax Management Portfolio, Business Operations in Chile, No. 7060, discusses the significant features of Chilean tax law applying to foreign investors conducting business in Chile, either directly or through some form of presence in Chile. In addition to a detailed discussion of the taxation of domestic and foreign legal entities and individuals, the Portfolio includes an analysis of the legal and regulatory provisions governing the conduct of business operations within the country.

The Detailed Analysis addresses the principal business entities, as well as the significant areas of investment and commercial regulations. It also discusses the most important immigration and labor issues. Finally, the Detailed Analysis contains an in-depth analysis of the Chilean tax system. A guide to the Detailed Analysis is provided by a Table of Contents. A Table of Abbreviations is also included.

The Worksheets supplement the information contained in the Detailed Analysis with English translations of laws affecting foreign investment in Chile, important economic and tax information, and the text of the Chile-United States tax treaty.

This Portfolio may be cited as Campos and Mullerat, 7060 T.M., Business Operations in Chile.*

 

Table of Contents

I. Chile — The Country, Its People and Economy
II. Operating a Business in Chile
III. Forms of Doing Business in Chile
IV. General Principles and Principal Taxes
V. Income Taxation of Domestic Corporations
VI. Taxation of Foreign Corporations
VII. Taxation of a Branch
VIII. Taxation of Other Business Entities
IX. Taxation of Resident Individuals
X. Taxation of Nonresident Individuals
XI. Inheritance and Gift Tax
XII. Value Added Tax
XIII. Intercompany Pricing
XIV. Avoidance of Double Taxation
Germán Campos Kennett
Partner
PricewaterhouseCoopers LLP
Ramon_Mullerat
Ramón Mullerat
Partner
Landwell Price Waterhouse Coopers Tax