Congress Approves Bill that Establishes Tax Measures to Reactivate the Economy
Carey, August 2020
On August 18, the Chamber of Deputies and the Senate approved a bill introduced by the government on June 25, which establishes the emergency plan to promote economic recovery and employment. Although in its first phase, the project was modified and approved by the Chamber of Deputies, and rejected by the Senate, the new proposal submitted by the Joint Commission was approved in its entirety by the Congress...
Congress Approves a Bill that Includes an Instant Depreciation Regime for Intangible Assets Consisting of Industrial and Intellectual Property Rights or a New Plant Variety
Carey, August 2020
On Tuesday, August 18, the Congress approved a bill that contemplates several tax measures in order to inject liquidity and promote economic reactivation (the "Bill"). Among other measures, the Bill grants the possibility to Corporate Tax taxpayers who declare effective income according to complete accounting, to instantly depreciate 100% of the value of new or imported fixed assets acquired between June 1, 2020 and December 31, 2022...
Resolution No. 61/202 of Chilean Tax Authority Amends Instructions on Certificate No. 66 on Donations / Supreme Decree No. 1,043 which Contains New Tax Measures
Carey, July 2020
Resolution No. 61/202 of Chilean Tax Authority amends instructions on Certificate No. 66 on donations and expenses associated with the global outbreak of Covid-19 July 6, 2020 On June 17, the Internal Revenue Service issued the Resolution No. 61 through which it modified the Resolution No. 49, which creates the certificate that recipients must issue for the donations they receive in the context of the health crisis produced by Covid-19. According to Resolution No...
- Co-author of the article "Chile's Approach to the Taxation of the Digital Economy", IBA (2019).
- Co-author of the article "VAT Relief in Operational Projects in Chile", Practical Latin American Tax Strategies, Thomson Reuters (2013).
- Co-author of the article "Equity or Debt? Funding Foreign Investment in Chile", International Tax Review (2012).