Alex Fischer

Tax Amendments Project

Tax Amendments Project

On September 20, 2021, the Executive submitted into the Chamber of Deputies a bill that increases the amount and coverage of certain pensions (the "Project"). To finance the increase in pensions, the Project proposes the modification of tax regulations that, unless expressly...

Gert Greve: Balancing tax rights in the international community

Gert Greve: Balancing tax rights in the international community

Following, you will find the document prepared by our senior associate, Gert Greve, for the Journal of Tax Studies of the Faculty of Economics and Business of the Universidad de Chile. He explains three reasons why he declares that the arm's length principle does not reflect...

Tax and Politics

Tax and Politics

Comparing Presidential Tax Proposals On July 18th, the winners of the presidential primary elections of Chile Vamos and Apruebo Dignidad were elected, Sebastián Sichel and Gabriel Boric, obtaining the first majorities respectively. On other hand, on August 21st the candidate...

New Donations Law

New Donations Law

The creation of a new digital and public donation web portal, expanding the purposes of donations and the tax benefits currently applicable to them are some of the objectives of the new donation regime proposed by the Executive.  Last Sunday, July 25th, a new Donations Law...

Differentiated VAT: Arguments from comparative experience

Differentiated VAT: Arguments from comparative experience

In June 2020, a group of deputies presented a constitutional reform project in order to create a temporary tax on wealth, known as the tax on the "super rich." However, in a general vote, the Chamber rejected it and approved, instead, a temporary VAT reduction applicable to...